Departmental Bulletin Paper 統合報告書の信頼性付与に向けた考え方
A Study of Audit and Assurance Services in Integrated Reporting
トウゴウ ホウコクショ ノ シンライセイ フヨ ニ ムケタ カンガエカタ

越智, 信仁  ,  Nobuhito, OCHI  ,  尚美学園大学総合政策学部

When non-financial information is legally disclosed by the part of financial reportingand it is made to the object of audit, as for an auditor, it is rational to judge the fair presentation of financial reporting as a whole from the viewpoint whether supplement andcomplement information for the understanding of financial figures is provided. On theother hand, when it tries to assure the reliability of the value of non-financial information independently with financial figures, it is very difficult practically that the assurance practitioner examine comprehensibility of non-financial information and express an opinion concerning the fairness of disclosure on the basis of own substantial judgment. Such a tendency is remarkable especially in integrated reporting on management approach, the problem of whether it is possible to assure the reasonability of management judgment arises. It seems to be difficult to set the uniform compliance standard of assurance underthe management approach, so it is thought that the assurance practitioner can only involvefocusing on verification of information decision process based on the standard used in the company, and the practitioner's conclusion(limited assurance) is expressed in the form that conveys that, based on the procedures performed, nothing has come to the practitioner's attention to cause the practitioner to believe the subject matter information is materially misstated.

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