2004 Fiscal Year Final Research Report Summary
a research of auditability of fare value accounting about full market price
| Project/Area Number |
15530300
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nagoya University |
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Principal Investigator |
TOMOSUGI Yoshimasa Nagoya University, Economics, Professor, 経済学研究科, 教授 (60085074)
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| Project Period (FY) |
2003 – 2004
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| Keywords | full market price / accounting information / substance juhgement / company of established committee |
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| 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.
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