Social Expectation of CPA Audit and Its Empirical Study

进入Heisei era，报纸报告日本公司的不良事务;向soukaiya提交的非法赠款，由一名雇员提交的欺诈性欺诈，财务报表的准备。列出的公司需要由CPA审核，这个系统的历史比50年还少一点。而且，报纸上的批评CPAs不能执行适当的审计。Furthur，一些最近的银行已经导致了公共电话审计员的角色参与问题.本研究是要找到后续的;·日本简易图书馆是如何感知CAPS存在的？有多少日本简易图书馆知道关于新闻报纸的CPA审计的批评·对CPA审计和内容的社会期望·一些问题应该用cpa审计解决。

Entering the Heisei era, newspapers report disgraceful affairs of Japanease companies ; illegal grants to soukaiya, frauds of stupfying amount committed by a single employee, deliberate preparation of finanicial statements. The listed companies are required to be audited by CPA.This system has the history of a little less than 50 years already. And, newspapers criticized CPAs do not perform appropriate auditing. Furthur, some recent bankruptcies have caused the public call auditors roles intoquestion.This study is to find out as follows ;・How well the Japaneasepublic are aware of CAPs existance・How much the Japaneasepublic know about newspaper criticism of CPA audit・Social expectation for cpa audit and the contents・Some problems that should be solved with cpa audit