現代監査理論の展開における課題とその展望

スポンサーリンク

概要

• 論文の詳細を見る

• In the general areas of subjects involved in modern auditing study, some problems have been reached theoretically a strong solution, while others are yet undeveloped or remain unsolved. The recent trends in auditing study are divided into two main classes. The one is a sort of studies centering on the reinforcement of the present auditing institution, and the other is the fields of theoretical study aiming at the formation of any normative auditing theories which ought to be essentially established. To form auditing rich in content as much as possible, it is the most important to prospect and outline the nature of auditing and the direction of its institutionalization from the long-termed point of view. The long-termed viewpoint will also necessarily lead up auditing study to the consolidation of the former subjects and the latter ones which mentioned above. Ultimately, a comprehensive auditing system must be established. Auditing institution in Japan is now in the midst of distress. Then our institutional or conventional auditing study is now needed to deepen and expand every theoretical problems for auditing by solving logically every existing and imaginable subjects on which the diversification of demands for auditing brings. However, the auditing studies of new areas have not yet been done for a long time since having been started. The representative example of the studies in this new field is said to be the work of the American Accounting Association, namely, "A Report of the Committee on Basic Auditing Concepts (The Accounting Review, Supplement to Vol. XLVII, 1972)." Then making reference to this report, we, in this article, outline the trends and methodology which are being expanded beyond the framework of conventional auditing theory, that is, a sort of subjects separated from the framework of institutional financial statement audit, which can be considered to ought to be involved into auditing theory for the future, and next, we point out some problems which are able to be supposed in relation to its development, and ultimately we grope normative system of auditing.

• 日本大学の論文
• 1981-03-20

著者

• 青柳 清

  日本大学経済学部

関連論文

• 環境監査の構図(環境共生時代における産業・経営・会計の諸問題パートIII)
• 日米構造問題協議における我が国企業ディスクロージャーの改善点(会計,日本企業の将来とその役割-日米構造協議の問いかけるもの-)
• 従業員尊重思考の会計学的展開(会計,産業・経営における労働の諸問題)
• 消費構造の変化が産業に及ぼす影響の研究
• 企業と産業の社会会計(共同研究)
• 企業と産業の社会会計
• 現代監査理論の展開における課題とその展望

スポンサーリンク