| Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2012: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Research Abstract |
In this study, it was examined the impacts on Japanese public sector auditing standards in future with the background that International Auditing Standards(IAS) was applied to Japanese private sector. In the result, some important factors like intangible assets, ethics of auditors and narrative information are found. Additionally, assurance aspects of current local government auditing in Japan are examined from the international point of view. Through these researches, the desirable model of publicsector auditing standards is presented.
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