証券取引法監査における特記事項の取扱に関する理論的・実証的研究

我们的研究小组由六名成员组成。我们自己的数据库是通过收集1997-2000年在证券交易所第一部分上市的所有公司的Yukashoken hokoku shos和年度股东报告而编制的。这些Yukashoken Hokoku的鞋子和给股东的年度报告被收藏在Meijo大学、圣安德鲁斯大学和Kinyu cho的图书馆。通过对这些材料的分析，我们发现有四分之一的上市公司在其“审计报告”中附加了“审计报告重点事项”。我们决定进行一项调查，了解有关人士对“重点事项”的关注程度。调查问卷被发送给750人，其中包括公司经理、注册会计师和投资者。60%的注册会计师和55%的公司经理做出了回应，这清楚地表明他们对这个问题有浓厚的兴趣。据观察，报纸和周刊对重点问题的报道越来越多。可见，与“重点事项”有关的问题是日本审计研究会应该认真对待的问题。正是在这种背景下，协会董事会委托本研究小组就这些问题开展一项研究项目。值得注意的是，企业会计审议委员会在审议《审计准则》改革的背景下讨论了“重点事项”问题。改革征求意见稿将于2001年春季公布。我们正计划在征求意见稿发表后就该征求意见稿发表意见。在2000年11月的日本审计研究会会议上，我们报告了我们课题组的中期研究结果。我们的最终报告将于2001年11月提交。我们小组对这个问题的研究仍在继续，以便于2002年春季由出版社《中央经济杂志》以书的形式出版。少

Our research group consists of six members. Our own data-base has been compiled by collecting Yukashoken hokoku shos and Annual Reports to Shareholders of all the companies listed in the First Section of Stock Exchange for the years 1997-2000. These Yukashoken Hokoku shos and annual reports to shareholders have been collected at the libraries of Meijo University, St Andrews University and Kinyu cho. The analyses of these materials have led us to find that a quarter of the listed companies attach "Emphasis Matter on Auditor's Reports" to their "Auditor's Reports". We decided to conduct a survey to find the extent of the interests in the "Emphasis Matters" among the people concerned. Questionnaires were sent to 750 people including company managers, CPAs and investors. 60% of the CPAs and 55% of company managers responded, which clearly indicate that they have strong interest in this question. It is observed that the coverage of Emphasis Matters by newspapers and weekly magazines is incr … More easing. It is now clear that the issues related to "Emphasis Matters" are the ones which should be addressed seriously by Japan Auditing Research Association. It is against this background that the Board of Directors of the Association commissioned the present research group the task of starting a research project upon these issues. Attention should also be drawn to the fact that the questions of "Emphasis Matters" are discussed by Business Accounting Deliberation Council in the context of deliberation of reforms on Auditing Standard. Exposure Draft of the reform is to be released in spring 2001. We are planning to express our opinion on the Exposure Draft subsequent to its release. It was at the November 2000 conference of Japan Auditing Research Association that we reported the interim findings of our research group. Our final reports will be presented in November 2001.Our group's research on the matter is continuing in order to have the results published in a book form from the publisher, ChuoKeizaiSha in spring 2002. Less