証券取引法監査における特記事項の取扱に関する理論的・実証的研究

证券交易法审计中特殊事项处理的理论与实证研究

• 批准号: 11630157
• 负责人: MORITA Yoshihisa
• 金额: $ 1.98万
• 依托单位: Meijo University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1999
• 资助国家: 日本
• 起止时间: 1999 至 2001
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-11630157/
• 关键词: Emphasis Matter on Auditor's Reports; Auditor's Report; Going-Concern; Corporate Failure; CPA; ゴーイング・コンサーン; 倒産

Our research group consists of six members. Our own data-base has been compiled by collecting Yukashoken hokoku shos and Annual Reports to Shareholders of all the companies listed in the First Section of Stock Exchange for the years 1997-2000. These Yukashoken Hokoku shos and annual reports to shareholders have been collected at the libraries of Meijo University, St Andrews University and Kinyu cho. The analyses of these materials have led us to find that a quarter of the listed companies attach "Emphasis Matter on Auditor's Reports" to their "Auditor's Reports". We decided to conduct a survey to find the extent of the interests in the "Emphasis Matters" among the people concerned. Questionnaires were sent to 750 people including company managers, CPAs and investors. 60% of the CPAs and 55% of company managers responded, which clearly indicate that they have strong interest in this question. It is observed that the coverage of Emphasis Matters by newspapers and weekly magazines is incr … More easing. It is now clear that the issues related to "Emphasis Matters" are the ones which should be addressed seriously by Japan Auditing Research Association. It is against this background that the Board of Directors of the Association commissioned the present research group the task of starting a research project upon these issues. Attention should also be drawn to the fact that the questions of "Emphasis Matters" are discussed by Business Accounting Deliberation Council in the context of deliberation of reforms on Auditing Standard. Exposure Draft of the reform is to be released in spring 2001. We are planning to express our opinion on the Exposure Draft subsequent to its release. It was at the November 2000 conference of Japan Auditing Research Association that we reported the interim findings of our research group. Our final reports will be presented in November 2001.Our group's research on the matter is continuing in order to have the results published in a book form from the publisher, ChuoKeizaiSha in spring 2002. Less

我们的研究小组由六名成员组成。我们自己的数据库是通过收集Yukashoken Hokoku Shos和1997-2000年在证券交易所第一部分上市的所有公司的年度报告而编制的。这些Yukashoken Hokoku Shos和提交给股东的年度报告都是在明治大学、圣安德鲁斯大学和Kinyu Cho的图书馆收集的。通过对这些材料的分析，我们发现，四分之一的上市公司在其“审计师报告”中附加了“重视审计师报告”的内容。我们决定进行一项调查，以了解有关人士对“重点事项”的兴趣程度。调查问卷向750人发出，其中包括公司经理、注册会计师和投资者。60%的注册会计师和55%的公司经理做出了回应，这清楚地表明他们对这个问题有强烈的兴趣。据观察，报纸和周刊对强调事项的报道越来越多(…更多宽松政策。显然，与“重点事项”相关的问题是日本审计研究协会应该认真对待的问题。正是在这种背景下，协会董事会委托本研究小组就这些问题启动一项研究项目。值得注意的是，企业会计审议委员会在审议审计准则改革的过程中也讨论了“重点事项”的问题。改革征求意见稿将于2001年春季公布。我们计划在曝光草案发布后发表我们的意见。在2000年11月召开的日本审计研究协会会议上，我们报告了课题组的中期调查结果。我们的最终报告将于2001年11月提交。我们小组对这一问题的研究仍在继续，以便在2002年春季以图书形式由出版商《卓克再沙》出版。较少