ゴーイング・コンサーンと監査人の責任

概要

論文の詳細を見る
It is being discussed when an auditor should audit even our country about going concern of the enterprise so that it may be introduced as to the various foreign countries. By the way, the financial statements being made takes the criticism not to indicate the substance of the enterprise properly based on the acquisition cost principle account. The items therefore to evaluate by the current price increase by the financial statements, and that importance increases. Because audit is done for the financial statements, it considers that a change in the method with the preparation of such a financial statements gives audit some influences. So, relations between going concern audit and the current price principle account were examined first, and then this paper was examined about going concern and the responsibility of the auditor.
近畿大学の論文
2002-03-01