Theoretical and International Study on Organizational Governance and System Reform for Securing Auditor's Independence

通过对审计公司的现状调查、问卷调查和与审计公司的座谈，从保证审计独立性的角度对审计公司的有限责任制、组织治理和组织信息披露进行了分析，发现现有的组织形式已经不适应大型审计公司的实际情况。无限责任制度是不适用的要件之一。另一方面，大多数审计公司不考虑采用有限责任制。不同类型的审计公司在《金融商品交易法》下进行同一审计是一个问题。我们指出了一些改进的方向。

We analyzed the limited liability system in the audit corporations, the organization governance and the disclosure of organization from the viewpoint of securing auditor's independence through the survey of the present conditions, the questionnaire and the discussion with the audit corporations.As a result of this study, we found that the current organization form has become unsuitable for the actual situation under the large scaled audit corporations. Unlimited liability system is the one of unsuitable elements. On the other hand, most of the auditing corporations do not consider adopting a limited liability system. It is a problem that different kinds of audit corporations are carrying out the same audit under the Financial Instruments and Exchange Act. We indicated some improvement directions.