Revelation from the assurance engagements of the accounting industry in Japan  

作　　者：DONG Li-wei 

机构地区：[1]School of Accounting, Capital University of Economics and Business, Beijing 100026, China

出　　处：《Journal of Modern Accounting and Auditing》2009年第11期14-18,27,共6页现代会计与审计（英文版）

摘　　要：It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial reporting fraud. Separating the consulting services from the auditing services becomes a general trend at present. It is indispensable to determine the boundary of auditing and consulting, and simultaneously regulating the internal control within their respective fields. On the premise of transparency of financial information, the auditing service has been separated in some countries, in order to improve the credibility of accounting information. Relevant measures include measures conducted by the management officials to ensure the quality of financial report, enhancement of the responsibilities of the auditors, and the standard formulated by the government to evaluate the auditing process and auditing opinion. Statement on conceptual framework related to assurance engagement, proposed by the Japanese government （below called ＂statement proposed by the Japanese government for short）, which verifies the credibility of financial information, is an example of the above-mentioned trend. Compared with Japan, China has different regulations and laws in relation to the assurance engagement.

关 键 词：internal control self-discipline of the operators assurance engagement 

分 类 号：F230[经济管理—会计学]