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

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1997年至2000年在证券交易所第一部上市的所有公司的股票和股东年度报告而编制的。这些Yukashoken Hokoku shos和股东年度报告已被收集在明治大学，圣安德鲁斯大学和Kinyu町的图书馆。通过对这些材料的分析，我们发现有四分之一的上市公司在其《审计报告》中附有“审计报告重点事项”。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。问卷发给了750人，包括公司经理、注册会计师和投资者。60%的注册会计师和55%的公司经理回答了这个问题，这清楚地表明他们对这个问题有浓厚的兴趣。据观察，报纸和周刊对重点事项的报道有所增加， ...更多信息 宽松现在可以明确的是，与“重点事项”有关的问题是日本审计研究会应该认真解决的问题。正是在这一背景下，协会理事会委托本研究小组就这些问题开展一个研究项目。还应注意的是，“重点事项”问题是由企业会计审议理事会在审议审计准则改革的背景下讨论的。改革征求意见稿将于2001年春季公布。我们计划在征求意见稿发布后发表意见。在2000年11月的日本审计研究会会议上，我们报告了我们研究小组的中期调查结果。我们的最后报告将于2001年11月提交。我们小组对这一问题的研究仍在继续，以便将结果以书籍形式由中央经济社于2002年春季出版。少

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