Social Expectation of CPA Audit and Its Empirical Study

注册会计师审计的社会期望及其实证研究

• 批准号: 08453022
• 负责人: MORITA Yoshihisa
• 金额: $ 3.26万
• 依托单位: MEIJO UNIVERSITY (1997)Osaka Gakuin University (1996)
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (B)
• 财政年份: 1996
• 资助国家: 日本
• 起止时间: 1996 至 1997
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-08453022/
• 关键词: CPA; SOCIAL EXPECTATION; GAPS; CPA AUDIT; 監査基準

Entering the Heisei era, newspapers report disgraceful affairs of Japanease companies ; illegal grants to soukaiya, frauds of stupfying amount committed by a single employee, deliberate preparation of finanicial statements. The listed companies are required to be audited by CPA.This system has the history of a little less than 50 years already. And, newspapers criticized CPAs do not perform appropriate auditing. Furthur, some recent bankruptcies have caused the public call auditors roles intoquestion.This study is to find out as follows ;・How well the Japaneasepublic are aware of CAPs existance・How much the Japaneasepublic know about newspaper criticism of CPA audit・Social expectation for cpa audit and the contents・Some problems that should be solved with cpa audit

报纸进入Heisei时代，报道了日本公司的可耻事务；非法赠款给Soukaiya，单个雇员犯下的愚蠢数额的欺诈行为，故意准备财务报表。 CPA必须对上市公司进行审核。该系统的历史已经不到50年了。而且，报纸批判性的CPA不执行适当的审计。 Furthur，最近的一些破产造成了公众呼叫审计师的角色。这项研究是按照以下方式找到的； ・日本公众对Caps的存在程度如何，日本公众对CPA审计的报纸批判性对CPA审计的社会期望以及对CPA的社会期望以及对CPA的某些问题的了解程度

项目成果

盛田良久: "日東あられ事件" 月刊監査役. 378. 48-59 (1997)

森田义久：“日东冰雹事件”月刊 Kansayaku 378. 48-59 (1997)。

MORITA,Y.: "CASE STUDY OF NITTOARARE SCANDALE" GEKKAN KANNSAYAKU. No.398. 48-59 (1997)

MORITA,Y.：“NITTOARARE 丑闻案例研究”GEKKAN KANNSAYAKU。

盛田 良久: "日東あられ事件" 月刊監査役. 378. 48-59 (1997)

森田义久：“日东冰雹事件”月刊 Kansayaku 378. 48-59 (1997)。