The Study of the Impact on Government Auditing Standards byInternational Auditing Standard and Standard Model
| Project/Area Number |
22530472
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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 | Hokkaido University |
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Principal Investigator |
YOSHIMI Hiroshi 北海道大学, 大学院・経済学研究科, 教授 (90222398)
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| 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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| Keywords | 公監査 / 国際監査基準 |
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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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Report
(4 results)
Research Products
(23 results)
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[Presentation] 北海道大学における会計倫理教育2010
Author(s)
吉見宏
Organizer
Roundtable for Accounting Ethics Education
Place of Presentation
Aoyama Gakuin University, Tokyo, Japan.
Year and Date
2010-12-18
Related Report
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