An Empirical Study on the Assurance Level of Financial Statements Audit

我们已经做了四年的“关于财务报表审计的保证水平的实证研究”。当这项研究开始时，对日本有很大影响的英美国家的审计业务正在显著扩大。而我国在世纪之交试图将会计审计制度与国际标准接轨，然而我国会计审计制度所处的环境已经发生了巨大的变化。特别是在长期的通货紧缩过程中，人们对独立审计的信任度下降，同时对独立审计的可靠性也产生了怀疑。在这种情况下，我们得出的结论是，除了财务报表审计的保证水平外，我国还存在一些特殊的问题，这些问题主要有：1.财务报表审计的保证水平是我国财务报表审计的保证水平的一个重要组成部分，而财务报表审计的保证水平是我国财务报表审计的保证水平的一个重要组成部分。认识到日本在证券融资本身作为财务报表审计基础的重要性和证券投资者保护方面的不成熟性.对会计和审计在地方政府或国家等更重要部门的重要作用的认识超过了证券市场，这在日本是不完善的。建立专业审计的总体框架，不再局限于财务报表审计，我们相信，对于我国目前要求大力发展的会计专业独立鉴证，可以从新的角度进行基础性的理论研究。虽然一个普通的批判心理本身在一开始的时候也不能不发生很大的变化。

We have done "A Positive Research about the Assurance Level in the Audit of Financial Statements" for four years.When this research started, audit business in Anglo-American countries, which has a great influence to Japan, was remarkably expanding. And one of the leading issues was the assurance level of the audit.Moreover our country tried to draw accounting and auditing system to the global standard level at the turning point of the century.However the environment that was surrounded the accounting and auditing system of our country has dramatically changed. Especially the trust to it degraded in the long process of the deflation.At the same time a doubt for the reliability of the independent audit grew in the same way in America. That doubt wiped away one of the huge accounting firms from this world at last and American government produced a new law for preventing corporate fraud.In these circumstances we reached the conclusion that we have some issues peculiar to our country besides the assurance level of the audit of financial statements.Some of them are as follows ;1. The recognition of the immaturity of the Japanese way of thinking about both importance of the securities financing itself which should be the base of the audit of financial statements and the securities investors protection.2. The recognition of the important role of accounting and auditing in more important sectors such as the local government or the country than the securities market, which is imperfect in Japan.3. The establishment of the general framework of the professional audit, which isn't confined only for the audit of financial statements.We believe that the fundamental research which gives a strong base from the new point of view could be accomplished concerning the independent verification by the accounting profession that expansion is strongly asked in our county now, though a common critical mind itself in the start moment could not but change greatly.