International Empirical Research on Disclosure and Audit or Assurance Engagements of Information about Corporate Business Risks under Uncertainties

本研究设定以下四个研究目的：(1)构建企业经营风险信息披露与审计的框架；(2)通过国际比较考察企业经营风险信息披露的实际情况。对美国、英国、加拿大、德国、法国、日本等六个国家的上市公司信息披露部门进行问卷调查，归纳提炼出企业经营风险信息的内容，并进行典型化。(3)从访谈调查到注册会计师解决企业经营风险信息审计或担保行为的判断标准或内容。(4)提出企业经营风险信息披露与审计或担保行为的理论和实证模型。从理论上构建了企业经营风险信息披露与审计的框架；(2)通过国际比较明确了企业经营风险信息披露的实际情况；(3)通过对六个国家注册会计师的访谈调查，提炼出能够反映企业经营风险信息特征的企业经营风险信息披露或审计的判断标准或内容。

The following four research purposes were set up in this research.(1)Construction of framework for disclosure and audit or assurance engagements of information about corporate business risks(2)Investigation of the actual condition of the disclosure about the corporate business risks by international comparison. And inductive extraction of the contents of corporate business risks information from a questionnaire survey to IR divisions of listed companies in six countries (USA, UK, Canada, Germany, France and Japan) and typifying of them(3)Solving the judgment criteria or contents for audit or assurance engagements of corporate business risks information, which could be respond to characteristic of the information, from an interview survey to CPA in these countries.(4)Presenting of the theoretic and empirical model about the disclosure and audit or assurance engagements of corporate business risks information. And preparing of research performance report and translating it into EnglishWe researched the above four tasks and reached to the following results in the research terms 2006-2008.(i)We constructed of framework for disclosure and audit or assurance engagements of information about corporate business risks from theoretical aspect.(ii)We made the actual condition of the disclosure about the corporate business risks by international comparison clear.(iii)We extracted the judgment criteria or contents for audit or assurance engagements of corporate business risks information, which could be respond to characteristic of the information, from an interview survey to CPA in six countries.