文章基本信息

标题：Convergence on the Council Opinions of 2007 in Japan
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作者：Yanhong Pang ; Daojin Shi
期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2009
卷号：4
期号：8
页码：24
DOI：10.5539/ijbm.v4n8p24
出版社：Canadian Center of Science and Education
摘要：In order to improve the effectiveness of internal control, the Business Accounting Council (BAC) established the Subcommittee which held 16 special meetings to discuss and develop a set of standards of internal control for Japan from February 2005 to January 2007. The BAC did not finalize the Council Opinions of 2007 until February 15, 2007. Based on the minutes of the Subcommittee meetings, this paper mainly traces the process of establishing the standards and practice standards for management assessment and audit concerning internal control over financial reporting, focusing on the changes of standards in the setting process. The history of internal control is also briefly reviewed in this paper.