The Study of the Impact on Government Auditing Standards byInternational Auditing Standard and Standard Model

本研究以国际审计准则（IAS）适用于日本民间企业为背景，探讨了今后对日本公共部门审计准则的影响。在此基础上，从国际上考察了日本地方政府审计的保证性问题，发现了无形资产、审计人员的职业道德和叙述性信息等重要因素。通过这些研究，提出了公共部门审计准则的理想模式。

In this study, it was examined the impacts on Japanese public sector auditing standards in future with the background that International Auditing Standards(IAS) was applied to Japanese private sector. In the result, some important factors like intangible assets, ethics of auditors and narrative information are found. Additionally, assurance aspects of current local government auditing in Japan are examined from the international point of view. Through these researches, the desirable model of publicsector auditing standards is presented.