2018 Fiscal Year Final Research Report

Theoretical and Empirical Study on Way of Audit Report Change from a User- Oriented Auditing Theory

Research Project

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Project/Area Number	16H03684
Research Category	Grant-in-Aid for Scientific Research (B)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Momoyama Gakuin University
Principal Investigator	Park Tae-Young 桃山学院大学, 経営学部, 教授 (80157114)
Co-Investigator(Kenkyū-buntansha)	異島須賀子久留米大学, 商学部, 教授 (20336069) 松本祥尚関西大学, 会計研究科, 教授 (30219521) 小澤義昭桃山学院大学, 経営学部, 教授 (40570205) 井上善弘香川大学, 経済学部, 教授 (60253259) 深井忠慶應義塾大学, 商学部(三田), 教授 (30400211) 宮本京子関西大学, 商学部, 教授 (50407334)
Project Period (FY)	2016-04-01 – 2019-03-31
Keywords	監査報告書 / Key Audit Matters / Critical Audit Matters / 情報提供機能 / 意見表明機能 / 二重責任の原則 / 長文式監査報告書
Outline of Final Research Achievements	The introduction of the extended Auditor’s Reports was decided in Japan. We will be introducing KAM. We have analyzed ① a motive, the background of the Audit Report, ② conflict between the information function and dual responsibility , ③ the present conditions of KAM/CAM. We were able to get basics of interview investigation. We didn’t find the big difference between KAM and CAM. However, we got the new knowledge such as the difference in KAM/CAM in the adverse opinion and that IAASB had been going to use expression called CAM at first. We carried out the survey of KAMs in the Auditor’s Reports. We found a lot of homogenous database of KAMs about the “Recoverability of trade receivables” and so on. We found that a boilerplate sign was seen in making it for KAMs including there being many menti ons of the textbook-like audit procedures. We were not able to get a meaningful result about the questionnaire survey because there were little number of the answers.
Free Research Field	社会科学
Academic Significance and Societal Importance of the Research Achievements	日本でも導入されることとなった監査報告書の長文化、その中心的記載項目となる「監査上の主要な検討事項（KAM）」は、これまでの監査報告書の部分的改訂ではなく監査報告書の性格を根本から変える可能性がある。世界でもIAASBが定めるISA採用の国を含め数多くの国々ですでに導入されている。KAMの導入を控えて、その意義やあり方、ならびに、諸外国における現状を分析することは大きな社会的意義を持つものである。