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The Examination of the Relationship between the CPA’s Audit Area at present and the Diversification of the CPA’s Work in the near future

Professor of Auditing, Ph.D., CPA.
Graduate School of Professional Accountancy, MEIJI University


Recently Japanese societies has become complexed, so much complicated information has arised in Japan. Because of these circumstances, various assurance engagements are required to assure the reliability of much information. In this article, I define CPA’s services as CPA’s audit work, and I would like to examine the relationship between the CPA’s audit area at present and the diversification of the CPA’s work in the near future, in supporting that the CPA’s audit work will be expanded both in objects and in contents.