Theoretical and Empirical Research on Disclosure and Audit of Information about Risks and Uncertainties of a Company

本研究确立了以下四个研究目的：(1)通过国际比较，考察企业经营活动风险和不确定性信息披露的实际情况。并对风险和不确定性信息的内容进行归纳提取，将其具体化。(2)从会计审计理论的角度解决风险信息披露或不确定性信息披露的判断标准。此外，我们还将考察判断标准应用于信息披露实践的可能性。(3)我们将明确肯定地表明，在积极披露风险信息的公司和不积极披露风险信息的公司之间，在统计上是否接受显著差异。从财务审计的理论角度对风险信息审计进行研究。我们将给出不确定性处理的理论模型。并论证了该模型在审计实践中应用的可能性。关于上述(1)，我们从美国、英国和德国进行了调查，并从法律信息文件中提取了风险信息。关于上述(2)，参考了上述三个国家的审计准则和一项法规。我们安排了风险、不确定性或其原因现象等的判断标准，应从风险信息的有用性和信息的可靠性两个方面进行披露。关于(3)，我们主要从已披露的财务信息数据来评价风险信息披露的正性。我们为整个日本上市公司建立了索引的数据库。关于(4)，我们从审计保证水平的角度分析了不确定性的处理。此外，虽然我们提出了理论模型，但我们仍在继续研究将其应用于审计实践的可能性。

The following four research purposes were set up in this research.(1)We will investigate the actual condition of the disclosure about the risk and uncertainty of business activities of a company by international comparison. And we will extract inductively the contents of risk and uncertainty information, and will typify them.(2)We will solve the judgment criteria for disclosing risk information or uncertainty information from a viewpoint of an accounting and auditing theory. Moreover, in addition, the application possibility of the judgment criteria to disclosure practices will be examined.(3)We will show clearly positively whether a significant difference is statistically accepted between a company which positively disclose risk information and a company which is not so. We will solve the usefulness of risk information.(4)We will research the audit to risk information from a theoretical view of financial auditing. We will present the theoretic model about the handling of uncertainties. Moreover, the application possibility of the model to the audit practices will be proved.About the above (1), we surveyed from the U.S., Britain, and Germany, and extracted risk information from legal information documents. About the above (2), the auditing standards of the three above-mentioned nations and a statute were referred to. We arranged the judgment criteria for a risk, uncertainty or its cause phenomenon, etc.which should be disclosed from both sides of the usefulness of risk information and the reliability of the information. About (3), we mainly evaluated the positiveness of disclosure of risk information from disclosed financial information data. We created the data base indexized for the whole Japanese listed companies. About (4), we analyzed the handling of uncertainties from the view of the assurance level of audit. Moreover, although we presented the theoretic model, we are continuing the research about the application possibility to audit practices.