2004 Fiscal Year Final Research Report Summary
Study of Government Auditing Structure
| Project/Area Number |
15330090
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Aoyama Gakuin University |
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Principal Investigator |
SUZUKI Yutaka Aoyama Gakuin University, School of Business Administration, Professor, 経営学部, 教授 (00077877)
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| Co-Investigator(Kenkyū-buntansha) |
SUGIYAMA Manabu Aoyama Gakuin University, School of Business Administration, Professor, 経営学部, 教授 (90082734)
SAITO Shinya Aoyama Gakuin University, School of Business Administration, Professor, 経営学部, 教授 (40215538)
AIDA Kazuo Keio university, Faculty of Policy Management, Professor, 総合政策学部, 教授 (30159264)
SUMIDA Kazutoyo Yokohama national university, International Graduate School of Social Sciences, Professor, 大学院・国際社会科学研究科, 教授 (00047911)
FUDEYA Isamu Chuo university, MBA Program Graduate School of International Accounting, Professor, 大学院・国際会計研究科, 教授 (40349238)
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| Project Period (FY) |
2003 – 2004
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| Keywords | public audit / government audit / public accountability / regularity audit / 3E audit / VFM audit / performance audit / program evaluation |
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| Research Abstract |
This is a theoretical and institutional study about an external public audit for governments and local authority. It also studied about some foreign countries and our country inclusively. Recently, people and tax payers in our nation have strongly demanded perform the public accountability of use of tax or public money for the government and local government. However, we do not have generally accepted government auditing standards which have already been established in other countries. Therefore, a framework of government auditing standards which should be established in our country was studied in this research.
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