2010 Fiscal Year Final Research Report
Theoretical and empirical research on the level of assurance in the Internal Control Audit.
| Project/Area Number |
20530411
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kagawa University |
|---|
Principal Investigator |
INOUE Yoshihiro Kagawa University, 経済学部, 教授 (60253259)
|
|---|
| Project Period (FY) |
2008 – 2010
|
| Keywords | 内部統制監査 / 内部統制報告制度 / 財務諸表監査 / 保証水準 |
|---|
| Research Abstract |
In the Internal Control Audit,external auditors should obtain sufficient and appropriate audit evidence on the effectiveness of internal control over financial reporting to opine the fairness on Internal Control Report in the Internal Control Audit Report. External auditors should combine the Internal Control Audit with the financial statement audit effectively through the evaluation of risk factor in the identification of significant accounts and disclosures and their relevant assertions.
|
