Social Expectation of CPA Audit and Its Empirical Study

注册会计师审计的社会期望及其实证研究

• 批准号: 08453022
• 负责人: MORITA Yoshihisa
• 金额: $ 3.26万
• 依托单位: MEIJO UNIVERSITY (1997)Osaka Gakuin University (1996)
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (B)
• 财政年份: 1996
• 资助国家: 日本
• 起止时间: 1996 至 1997
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-08453022/
• 关键词: CPA; SOCIAL EXPECTATION; GAPS; CPA AUDIT; 監査基準

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

进入平成时代，报纸报道了日本公司的可耻事件;向soukaiya非法赠款，一名员工犯下的巨额欺诈行为，故意编制财务报表。上市公司必须接受注册会计师审计，这一制度至今已有不到50年的历史。而且，报纸批评注册会计师没有进行适当的审计。此外，最近的一些破产案也引起了公众对审计师角色的质疑。本研究旨在了解：·日本公众对会计师事务所存在的认识程度如何？·日本公众对报纸上对CPA审计的批评了解程度如何？·社会对CPA审计的期望及其内容？·CPA审计应解决的问题

项目成果

盛田良久: "日東あられ事件" 月刊監査役. 378. 48-59 (1997)

森田义久：“日东冰雹事件”月刊 Kansayaku 378. 48-59 (1997)。

盛田 良久: "日東あられ事件" 月刊監査役. 378. 48-59 (1997)

森田义久：“日东冰雹事件”月刊 Kansayaku 378. 48-59 (1997)。

MORITA,Y.: "CASE STUDY OF NITTOARARE SCANDALE" GEKKAN KANNSAYAKU. No.398. 48-59 (1997)

MORITA,Y.：“NITTOARARE 丑闻案例研究”GEKKAN KANNSAYAKU。