2017 Fiscal Year Final Research Report
Research on the Assurance Effect of Multiple Audit Forms
| Project/Area Number |
15K03800
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kansai University |
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Principal Investigator |
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| Co-Investigator(Renkei-kenkyūsha) |
NAITO Fumio 甲南大学, 経営学部, 教授 (80188862)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Keywords | 特別目的 / 一般目的 / 監査業務 / 証明業務 / 保証業務 / 保証水準 / 保証効果 |
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| Outline of Final Research Achievements |
As the theme of "An International and Empirical Study on the Assurance Effect of Various Forms of Audit on Stakeholders," we examined the actual situation of providing audit and attestation engagements for special purpose financial information, especially focused on the U.S. PCAOB regulations and AICPA standards. And we studied the details of voluntary audit services in Germany with the cooperation of collaborating researcher.
It was confirmed that our practice related to voluntary audit and attestation in Japan was not introduced and established sufficiently, so we suggested the necessity of further improvement of detailed practical guidelines.
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| Free Research Field |
監査論
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