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2004 Fiscal Year Final Research Report Summary

a research of auditability of fare value accounting about full market price

Research Project

Project/Area Number 15530300
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNagoya University

Principal Investigator

TOMOSUGI Yoshimasa  Nagoya University, Economics, Professor, 経済学研究科, 教授 (60085074)

Project Period (FY) 2003 – 2004
Keywordsfull market price / accounting information / substance juhgement / company of established committee
Research Abstract

the research of auditability of fare value accounting about full market price is that fare market price should be measured exactly and the credibility of accounting information must be assured The responsibility of management and the responsibility of auditor are different. Full market price has the future estimated elements in the measurement. Audit evidence must be persuasive evidences. Auditor should collect the persuasive evidences.

  • Research Products

    (8 results)

All 2004

All Journal Article (8 results)

  • [Journal Article] 岐路に立つ会計制度とその改革を巡る諸問題2004

    • Author(s)
      友杉 芳正
    • Journal Title

      会計 165・2

      Pages: 1-12

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 監査における実質的判断2004

    • Author(s)
      友杉 芳正
    • Journal Title

      企業会計 56・7

      Pages: 4-16

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 委員会等設置会社における内部監査の役割2004

    • Author(s)
      友杉 芳正
    • Journal Title

      月刊監査研究 30・10

      Pages: 1-5

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 会計情報の拡大と監査対応2004

    • Author(s)
      友杉 芳正
    • Journal Title

      南山経営研究 19・2

      Pages: 77-87

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] problems of accounting system2004

    • Author(s)
      Yoshimasa Tomosugi
    • Journal Title

      accounting 162/2

      Pages: 1-12

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] substancial judgement in auditing2004

    • Author(s)
      Yoshimasa Tomosugi
    • Journal Title

      corporate accounting 56/7

      Pages: 4-16

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] role of internal audit of company of Established committee2004

    • Author(s)
      Yoshimasa Tomosugi
    • Journal Title

      audit research 30/10

      Pages: 1-5

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] extention of accounting information and audit2004

    • Author(s)
      Yoshimasa Tomosugi
    • Journal Title

      Nanzan management research 19/2

      Pages: 77-87

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 2006-07-11  

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