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

证券交易法审计中特殊事项处理的理论与实证研究

基本信息

批准号：
11630157
负责人：
MORITA Yoshihisa
金额：
$ 1.98万
依托单位：
Meijo University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1999
资助国家：
日本
起止时间：
1999 至 2001
项目状态：
已结题

项目摘要

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

我们的研究小组由六个成员组成。我们自己的数据库是通过收集Yukashoken Hokoku Shos和年度报告的编制，并向1997 - 2000年第一部分中列出的所有公司的股东收集了年度报告。这些Yukashoken Hokoku Shos和向股东的年度报告已在Meijo大学，圣安德鲁斯大学和Kinyu Cho的图书馆收集。这些材料的分析使我们发现，其中四分之一的公司将“重点关注审计师的报告”与他们的“审核员报告”相关。我们决定进行一项调查，以找到有关人群中“重点事务”中利益的程度。问卷发送给750人，包括公司经理，CPA和投资者。 60％的CPA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，报纸和每周杂志的重点范围更加轻松。现在很明显，与“重点事项”有关的问题是日本审计研究协会应认真解决的问题。在这种背景下，协会的董事会委托本研究小组启动有关这些问题的研究项目的任务。还应注意以下事实：在审议审计标准的改革审议的背景下，商业会计审议委员会讨论了“重点事项”的问题。改革的暴露草案将于2001年春季发布。我们计划在发布后对暴露草案发表意见。在2000年11月的日本审计研究协会上，我们报告了我们研究小组的临时发现。我们的最终报告将于2001年11月发表。我们的集团对此事的研究正在继续，以便以2002年春季出版商Chuokeizaisha的书籍形式发布结果。