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

本研究设置了以下四个研究目的。（一）构建企业经营风险信息披露框架，开展审计或鉴证业务；（二）通过国际比较，调查企业经营风险披露的实际情况。通过对美国、英国、加拿大、德国、法国和日本六个国家上市公司IR部门的问卷调查，归纳提取公司经营风险信息的内容并进行类型化。通过对这些国家注册会计师的访谈调查，解决公司经营风险信息审计或鉴证业务的判断标准或内容，以应对信息的特点。(4)提出了企业经营风险信息披露与审计或鉴证业务的理论模型和实证模型。我们对以上四项任务进行了研究，并在2006-2008年的研究期间取得了以下成果。（一）从理论层面构建了企业经营风险信息披露和审计鉴证业务的框架。（二）明确了国际比较下公司经营风险披露的实际情况。（三）我们通过对六个国家注册会计师的访谈调查，提炼出针对信息特点的企业经营风险信息审计或鉴证业务的判断标准或内容。

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.