Empirical Research on Cost-Effective Analysis of Financial Statements Audit in several Countries

几个国家财务报表审计成本效益分析的实证研究

• 批准号: 14330044
• 负责人: KATO Yasuhiko
• 金额: $ 5.57万
• 依托单位: Konan University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (B)
• 财政年份: 2002
• 资助国家: 日本
• 起止时间: 2002 至 2003
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-14330044/
• 关键词: Financial Statements Audit; Cost of Audit; Performance of Audit; Audit based on the Securities Exchange Act

The objectives of this research are to reveal the general extent of the economic impact of audits in Japan, which is to say, the impact thereof in macroeconomic terms, and to ascertain whether this impact falls within a reasonable range of values when compared to values elsewhere around the world by analyzing the costs and performance associated with auditing, which is a component of the infrastructure of the Japanese financial system. The analysis focused on the following types of audits : the audits of financial statements based on the Securities Exchange Act, the audits carried out by auditors pursuant to the Commercial Code, the accounting audits of large companies carried out by accounting auditors pursuant to special provisions under the Commercial Code, and the internal audits carried out by internal auditors, as well as all audits in the applicable foreign countries that correspond thereto.Our survey investigation targeting listed companies and accounting firms in the five Euro … More pean and North American countries was unable to obtain the requisite number of responses needed to ensure meaningful statistical verification. In fact, many of the response forms returned from Germany and France contained notes explaining the difficulties involved in disclosing information due to obligations of confidentiality, which revealed a very prudent attitude with respect to surveys. In addition, some of the companies and accounting firms subject to the investigation may have been more sensitive to the questions than necessary, a situation that may have arisen due to the extremely detailed nature of our drafted questions.It goes without saying that to conduct a meaningful comparison of systems in a large number of countries is a difficult task. A review of research methodology will be necessary and should focus on the following examples of steps that may need to be reexamined : bilateral comparisons that look at Japan and countries in which we achieved a relatively high rate of return ; analyses of the results obtained while keeping in mind socioeconomic and cultural differences; and the act of deriving useful implications related to the analyses of costs and performance as pertains to statutory auditing. Less

本研究的目的是，通过分析作为日本金融体系基础设施的审计的成本和绩效，揭示日本审计的经济影响的总体程度，即宏观经济影响，并确认与世界其他国家相比，这种影响的福尔斯值是否在合理的范围内。分析的重点是以下类型的审计：根据《证券交易法》对财务报表进行的审计、审计员根据《商法典》进行的审计、会计审计员根据《商法典》的特别规定对大公司进行的会计审计以及内部审计员进行的内部审计，我们的调查对象是五个欧元区的上市公司和会计师事务所， ...更多信息 中美洲和北美国家无法获得必要数量的答复，以确保有意义的统计核查。事实上，从德国和法国寄回的许多答复表格都附有说明，解释了由于保密义务而难以披露信息的问题，这表明了对调查的非常谨慎的态度。此外，由于我们草拟的问题过于详细，部分受调查的公司和会计师事务所可能对问题过于敏感。毫无疑问，对众多国家的制度进行有意义的比较是一项艰巨的任务。有必要对研究方法进行审查，并应重点审查以下可能需要重新审查的步骤示例：对日本和我们实现了较高回报率的国家进行双边比较;在考虑到社会经济和文化差异的情况下对所获得的结果进行分析;以及得出与法定审计的成本和绩效分析相关的有用含义的行为。少

项目成果

加藤恭彦編著: "監査のコスト・パフォーマンス-日米欧国際比較-"同文舘出版株式会社. 277 (2003)

加藤泰彦编：《审计成本绩效-日本、美国和欧洲的国际比较》同文馆出版有限公司277（2003年）

加藤恭彦, 伊豫田隆俊他: "監査コスト・パフォーマンス分析に向けた欧米5カ国アンケート調査の結果報告"週刊 経営財務(税務研究会). 2606. 27-41 (2003)

Kato Yasuhiko、Takatoshi Iyoda 等：“关于审计成本/绩效分析的欧美五国问卷调查结果的报告”《管理财务周刊》（税务研究组）2606. 27-41 (2003)。

加藤恭彦, 伊豫田隆俊他: "監査のコスト・パフォーマンス分析に向けた欧米5カ国アンケート調査の結果報告"週刊 経営財務(税務研究会). 2606. 27-41 (2003)

Kato Yasuhiko、Takatoshi Iyoda 等：“对欧美五个国家审计成本和绩效进行问卷调查的结果报告”《管理财务周刊》（税务研究组）2606. 27-41（2003 年）。 ）

Kato, Yasuhiko et al.: "Cost and Performance of An Audit(in Japanese)"Dobunkan-Shuppan. 277 (2003)

Kato, Yasuhiko 等人：“审计的成本和绩效（日语）”Dobunkan-Shuppan。

加藤恭彦: "ドイツにおけるコーポレート・ガバナンス法制と監査制度の改革"月刊監査研究. 352. 1-8 (2004)

加藤泰彦：《德国公司治理立法和审计制度的改革》每月审计研究352. 1-8 (2004)。