⡿ᅜබㄆィኈࡢ⮬つไᑐࡍࡿࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡢ㛵
̿1970 ᖺ௦⡿ᅜ࠾ࡅࡿࣆ࣭ࣞࣅ࣮ࣗࡢᑟධࢆ㢟ᮦࡋ࡚̿
Government Regulation or AICPA’s Peer-regulation:
A Study on the State-Profession Relationship in the 1970s
ᮧୖ ⌮*
Osamu Murakami
Summary
This paper is concerned with the public sector intervention in the standard setting process of the Statement on Quality Control Standards no. 1, issued by the AICPA in 1979. Also, with particular emphasis upon the concept of ‘regulatory dialectic’, the paper attempts to understand the principles of public intervention in the realm of AICPA’s peer-review program. In doing so, this article sheds light on the interrelationship between the accounting profession and the state in the 1970s.
࣮࣮࢟࣡ࢻ㸸⡿ᅜබㄆィኈ㸪⡿ᅜබㄆィኈ༠㸪ࣆ࣭ࣞࣅ࣮ࣗ
Keywords㸸Accounting Profession, AICPA, Peer Review
㸬ࡣࡌࡵ
⡿ᅜබㄆィኈࡢࠕⓎᒎࡢṔྐࡣ㸪⮬つไࡢᶵ⬟
ࢆ☜ಖࡋ⥆ࡅࡿࡓࡵࡢṔྐࠖ 㸦Ṋ㔝[2008] p.75㸧࡛ࡶ࠶
ࡗࡓࠋࡍ࡞ࢃࡕ㸪⡿ᅜබㄆィኈ㸪ࡾࢃࡅࡑࡢ⫋ᴗ ᅋయ࡛࠶ࡿ⡿ᅜබㄆィኈ༠(The American Institute
of Certified Public Accountants: AICPA)ࡣ㸪⮬つไᶵ㛵ࡋ࡚♫ࡽࡢಙ௵ࢆᚓࡿࡓࡵ㸪ࡣᨻᗓࡢ
ධ㸪ࡲࡓ࠶ࡿࡣドๆྲྀᘬጤဨ (Securities and
Exchange Commission: SEC)ࡽࡢࣉࣞࢵࢩ࣮ࣕࠕ㜚ࡗ
࡚ࡁࡓࠖ(cf. ༓௦⏣[1987] p.Ϲ)ࡢ࡛࠶ࡿࠋ
௨ୖࡢࡼ࠺࡞㸪AICPA ࡢ⮬つไ㛵ࡍࡿṔྐ࠾
࠸࡚㸪
1970ᖺ௦ࡣࠕヨ⦎ࡢ௦࡛ࠖ࠶ࡗࡓࠋ
1970ᖺ௦㸪 බㄆィኈࡢ⮬つไᑐࡍࡿ♫ⓗ࡞ᢈุࡣ㧗ࡲࡾ㸪
ࡸࡀ࡚ࠕᨻᗓࡼࡿ┤᥋ⓗつไࡲ࡛ᙇࡉࢀࡿ⮳ࡗ
ࡓࠖ
(᳃[1982a] p.84)ࠋࡇࡇ࠾࠸࡚㸪බㄆィኈࡢ⮬つไࡀ♫ⓗᢈุࡽචࢀࡿࡓࡵࡣ㸪 ࠕ⮬つไࢩࢫ ࢸ࣒ࡀࡼࡾᑐእⓗࡘᐈほⓗ࡞ࡶࡢ࡛࠶ࡿࡇࢆ♫
ࡢேࠎ♧ࡍࡇࡀᚲせ࡞ࡗࡓࠖ(᳃[1982a] p.84)ࠋ
AICPA
ࡢ⮬つไࡣ㸪ᢈุࢆཷࡅ࡚ኚࢆవ࡞ࡃࡉ
ࢀࡓࡢ࡛࠶ࡿࠋ ࠕࡑࡇ࡛⪃࠼ฟࡉࢀࡓࡢࡀィኈົᡤ
ྠኈ࡛┘ᰝᴗົࡢ㉁ࢆಖドࡋྜ࠺ࣆ࣭ࣞࣅ࣮ࣗࠖ(᳃
[1982a] p.84)࡛࠶ࡗࡓࠋ
ᮏ✏ࡣ㸪௨ୖࡢࡼ࠺࡞
1970ᖺ௦⡿ᅜ࠾ࡅࡿࣆ࣭
ࣞࣅ࣮ࣗ㛵ࡍࡿㅖᇶ‽ࢆ㢟ᮦࡋ࡚㸪ࡇࢀࡽࡢᇶ‽
ࡀ࠸ࡋ࡚ㄌ⏕ࡋ㸪ไᗘࡋ࡚☜❧ࡋࡓࡢࡘ࠸
࡚⪃ᐹࡍࡿࠋࡾࢃࡅ㸪ᙜ࠾ࡅࡿ
AICPA㸪㐃㑥
㆟ࢆ୰ᚰࡋࡓࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡢᨻຊᏛ
╔┠ࡋ㸪୧⪅ࡢ㛵ಀࢆᘚドἲⓗ࡞ࡶࡢࡋ࡚ᤊ࠼㸦ᚋ
㏙㸧 㸪ࡇࡢ୧⪅ࡢ㛵ಀࡀᙜヱㅖᇶ‽ࡢㄌ⏕㝿ࡋ࡚㔜せ
࡞ᙺࢆᢸࡗ࡚࠸ࡓⅬࢆ᫂ࡽࡍࡿࠋࡇࢀࡼࡾᮏ
✏ࡣ㸪AICPA ࡢ⮬つไࡣ㸪බㄆィኈᴗ⏺ࣃࣈ
ࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡢ┦㛵ಀࡼࡗ࡚ࡑࡢෆᐜࢆኚ
ࡉࡏࡿ࠸࠺ഃ㠃ࡀ࠶ࡿࡇࢆᣦࡍࡿࡶࡢ࡛࠶ࡿࠋ
㸬$,&3$ ࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡢ┦㛵ಀ㛵ࡍࡿ
⌮ㄽⓗࣇ࣮࣒࣮ࣞ࣡ࢡ
㸨
ྠᏛሗᏛ㒊⥲ྜሗᏛ⛉⤒Ⴀሗᑓᨷ
大同大学紀要 第
52巻（2016）
つไࡢᘚドἲ
ィ࣭┘ᰝ㛵ࡍࡿඛ⾜◊✲࠾࠸࡚㸪ᇶ‽ࡸไᗘ
ࢆศᯒࡍࡿ࠶ࡓࡾ㸪බㄆィኈᅋయࣃࣈࣜࢵࢡ࣭
ࢭࢡࢱ࣮ࡢ┦㛵ಀ╔┠ࡍࡿ◊✲ࡣ㸪Ḣ⡿࠾ࡅ
ࡿࠕᏛ㝿ⓗィᏛࠖ(᪂㇂[2011] p.43)࡞࠾࠸࡚ᩓぢ ࡉࢀࡿ(e.g. Cooper et al. [1989]; Miller [1990])ࠋࡇࡢ࠺ࡕ㸪
Power [1997]ࡼࢀࡤ㸪ィ┘ᰝ㛵㐃ࡋࡓㅖไᗘࡢⓎᒎࡣ㸪ᘚドἲⓗᤊ࠼ࡿ
㸯ࡇࡀ࡛ࡁࡿࡉࢀࡿ(Power
[1997]㑥 ヂ
p.36)ࠋ ࡇ ࡇ ࠾ ࠸ ࡚
Power[1997]ࡣ 㸪
Kane[1993]ࡢࠕつไࡢᘚドἲ(regulatory dialectic)ࠖࡢⓎࢆ⏝ࡋ࡞ࡀࡽ㸪ࡇࢀࡀⱥᅜィኈⱥᅜ㈠᫆⏘ᴗ
┬(Department of Trade and Industry; DTI)ࡢ㛵ಀࢆㄝ᫂
ࡍࡿ࡛࠶ࢁ࠺ࡇࢆ♧၀ࡋ࡚࠸ࡿ(Power [1997] p.36)ࠋ ࡍ࡞ࢃࡕ㸪つไࡀタᐃࡉࢀࡿ㸦ࠕṇࠖ㸧㸪ᙜヱつไ
ᑐᢠࡋ㸪ࡑࢀࡼࡗ࡚ࡶࡓࡽࡉࢀࡿ㈇Ⲵࢆ᭱ᑠࡋࡼ
࠺ࡍࡿヨࡳ㸦ࠕࠖ㸧ࡀⅭࡉࢀࡿࠋࡇࢀࡽࡢࢥࣥࣇࣜ
ࢡࢺࡣࡸࡀ࡚୧⪅ࡢ≉ᚩࢆවࡡഛ࠼ࡓ᪂ࡋ࠸つไࡢᙧ
ࢆࡶࡓࡽࡍࡍࡿⓎ࡛࠶ࡿ(Kane[1993] p.82)ࠋᮏ✏࡛
ࡣ㸪ࡇࡢࡼ࠺࡞ࠕつไࡢᘚドἲࠖࡢⓎࢆ㸪⡿ᅜබㄆ
ィኈࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡢ㛵ಀࢆ⪃ᐹࡍࡿ࠺࠼
࡛ࡢࣇ࣮࣒࣮ࣞ࣡ࢡࡋ࡚⏝࠸ࡿࡇࡋࡓ࠸ࠋ
つไ㛵ࡍࡿ୕ࡘࡢࣞ࣋ࣝ
1970
ᖺ௦ᚋ༙㸪⡿ᅜබㄆィኈࡢᴗົ㛵ࡍࡿつไ ࡢᅾࡾ᪉ࡣ㸪ᴗ⏺ࡢෆእ࠾࠸࡚ࡉࢇ㆟ㄽࡉࢀࡓ
(┒⏣[1987] p.206)ࠋᙜࡢබㄆィኈᴗ⏺࠾ࡅࡿ㆟ㄽࡼࢀࡤ㸪つไࡣ㸪ᨻᗓつไ(government regulation)㸪ྠ
ᴗ⪅つไ(peer regulation)㸪⚾ⓗつไ(private regulation)ࡢ
୕ࡘࡢࣞ࣋ࣝศ㢮ྍ⬟ࡉࢀ㸪ࣆ࣭ࣞࣅ࣮ࣗࡣࡇ ࡢ ࠺ ࡕ ྠ ᴗ ⪅ つ ไ ࡢ ࣞ ࣋ ࣝ ྵ ࡲ ࢀ ࡿ ࡉ ࢀ ࡓ
(Mautz[1984] p.57;┒⏣[1987]p.206)ࠋࡇࡇ࠾࠸࡚㸪ᨻ ᗓつไࡣࡶࡗࡶ㏱᫂ᛶࡀ㧗࠸(visible)つไࡢᙧែ࡛࠶
ࡾ㸪⚾ⓗつไࡣ㏱᫂ᛶࢆᣢࡓ࡞࠸(invisible)ࡶࡢ࡛࠶ࡿ
⪃࠼ࡽࢀࡓࠋ᪉㸪ྠᴗ⪅つไࡣ୧⪅ࡢ୰㛫ⓗ࡞Ꮡ ᅾ࡛࠶ࡿࡉࢀࡓࡢ࡛࠶ࡿ(Mautz[1984] p.57)ࠋᮏ✏ࡢ⤖
ㄽࢆඛྲྀࡾࡋ࡚ゝ࠼ࡤ㸪ࡇࡢࡼ࠺࡞⪃࠼᪉ࡀ⏕ࡲࢀࡓ
⫼ᬒࡣ㸪ࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮
AICPAࡢᨻⓗ
ࢥࣥࣇࣜࢡࢺࡀ࠶ࡾ㸪ࣆ࣭ࣞࣅ࣮ࣗไᗘࡣࡇࡢ୧⪅
ࡢᘚドἲⓗ㛵ಀࡢ⏘≀ࡋ࡚ᤊ࠼ࡿࡇࡀ࡛ࡁࡿࠋ
ゝࡍࢀࡤ㸪ᨻᗓつไࢆᚿྥࡍࡿࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮
㸪⚾ⓗつไࢆᚿྥࡍࡿ
AICPAࡢࢥࣥࣇࣜࢡࢺࡣࡸ
ࡀ࡚㸪ࡑࡢ୰㛫ⓗ࡞Ꮡᅾ࡛࠶ࡿྠᴗ⪅つไࢆไᗘࡍ
ࡿ⮳ࡗࡓࡢ࡛࠶ࡿࠋ
$,&3$ ࡼࡿᨻᗓつไࡢᛂ
ඛ⾜◊✲࠾࠸࡚ࡣ㸪⡿ᅜබㄆィኈ㸪࠶ࡿ࠸ࡣࡑ ࡢ⫋ᴗᅋయ࡛࠶ࡿ
AICPAࡣ㸪⮬ࡽࡀィ࣭┘ᰝ㛵ࡍ
ࡿᴗົࡢ㔜せ࡞ᢸ࠸ᡭ࡛࠶ࡿࡇࢆ⮬㈇ࡍࡿ୍᪉࡛㸪
ࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡽࡢᖸ΅ࢆ㑊ࡅࡼ࠺ࡍࡿഴ
ྥ ࠶ ࡿ ᣦ ࡉ ࢀ ࡚ ࠸ ࡿ
(e.g.༓ ௦ ⏣
[1994] p.74;Olson [1982] p.7)㸰
ࠋࡍ࡞ࢃࡕ㸪
AICPAࡣ㸪ィ┘ᰝࡢ㡿 ᇦᨻᗓつไࡀධࡾ㎸ࡴࡇࢆ᎘࠸㸪ࡴࡋࢁࡇࡇ࠾
࠸࡚ࡣ⚾ⓗつไࡼࡿࡇࡀᮃࡲࡋ࠸⪃࠼࡚ࡁࡓࡢ
࡛࠶ࡿ(cf. Mautz[1984] p.58)ࠋ
௨ୖࡢࡼ࠺࡞㸪࠸ࢃࡤ
AICPAࡢ⾜ືཎ⌮ࡣ㸪ᮏ✏ࡢ 㛵ᚰ࡛࠶ࡿ
1970ᖺ௦ࡣ≉㢧ⴭほᐹࡉࢀࡓࠋ1970 ᖺ௦ධࡗ࡚ࡽࡢᴗ◚⏘௳࡞ࢆཷࡅ㸪࣓ࢺ࢝
࣮ࣇጤဨࡼࡿබㄆィኈᢈุࡀጞࡲࡿ㸪ࡇࢀࡣ
ࡸࡀ࡚බㄆィኈࡗ࡚ࡢࠕࣇ࢙ࢹ࣭ࣛࣝࢥࣥࢺࣟ
࣮ࣝࡢ⬣ጾࠖ(༓௦⏣[1987] p.179)࡛࠶ࡿ⪃࠼ࡽࢀࡓࠋ
ࡾࢃࡅ㸪㆟ࡼࡿィᐇົᑐࡍࡿᙉຊ࡞┘どࡀ ᥦࡉࢀࡓࡇᑐࡋ࡚㸪AICPA ࡣ㸪ᨻᗓࠕつไࢆ
㝖ࡍࡿࡓࡵࠖ(┒⏣[1987] p.207)㸪ᵝࠎ࡞ࠕ㆟ᑐ⟇ࢆ
ㅮࡌࠖ
(༓௦⏣[1987] p.190)ࡿࡇ࡞ࡗࡓࠋᮏ✏ࡢ㛵ᚰ࡛࠶ࡿࣆ࣭ࣞࣅ࣮ࣗไᗘࡶࡲࡓ㸪ࡇࡢࡼ࠺࡞௦⫼
ᬒ↓⦕࡛ࡣ࡞ࡗࡓࡢ࡛࠶ࡿ(cf. ┒⏣[1987] p.207)ࠋ ௨ୗ㸪ᮏ✏࠾࠸࡚ࡣ㸪ୖ㏙ࡢࡼ࠺࡞ࠕつไࡢᘚド ἲࠖࡢⓎ࠾ࡼࡧ
AICPAࡢ⾜ືཎ⌮ࢆᛕ㢌㸪
1970ᖺ ௦⡿ᅜබㄆィኈᴗ⏺࠾ࡅࡿࣆ࣭ࣞࣅ࣮ࣗࡢᑟධ ࡢ⤒⦋ࢆᴫほࡍࡿࡇࡋࡓ࠸ࠋ
㸬ࡢ᳨ウ̿ ᖺ௦࠾ࡅࡿࣆ࣭ࣞࣅ࣮ࣗ㛵 ࡍࡿᇶ‽ࢆ୰ᚰࡋ࡚̿
㸯
ᘚドἲࡢᴫᛕࡣ㸪 ࠕṇࠖࠕࠖࡢࢥࣥࣇࣜࢡࢺࢆࡑࡢ≉ᚩࡍࡿࡶࡢ࡛࠶ࡿࠋKane[1993]ࡼࢀࡤ㸪 ࠕṇࠖࡣ
☜❧ࡉࢀࡓᛮ㸪ไᗘ㸪ἲ࡞࡛࠶ࡾ㸪 ࠕࠖࡣࡇࢀᑐࡍࡿࡶࡢ࡛࠶ࡿࠋᛮ㸪ไᗘ㸪ἲ࡞ࡢኚࡣ㸪 ࠕṇࠖ
ࡀࠕࠖࡢࢥࣥࣇࣜࢡࢺ㐼㐝ࡍࡿࡇࢆཎᅉࡋ࡚㉳ࡇࡿࡢ࡛࠶ࡾ㸪ࡇࡢࡼ࠺࡞ࢥࣥࣇࣜࢡࢺࡣࠕṇࠖ ࠕࠖࡢ
᪉ࡢ≉ᚩࢆࡲࡵୖࡆࡓࠕྜࠖࡀ☜❧ࡍࡿࡲ࡛⥆ࡃࡉࢀࡿ(Kane [1993] p.182)ࠋPower[1997] ࡣ㸪ࡇࡢࡼ࠺࡞ᘚ ドἲࡢ⪃࠼᪉ࢆ㸪┘ᰝไᗘࡢⓎᒎᛂ⏝࡛ࡁࡿࡢ࡛ࡣ࡞࠸ࡋ࡚࠸ࡿࠋ
㸰
࡞࠾㸪ࡇࡢࡼ࠺࡞ഴྥࡣ㸪ᑓ㛛⫋ࡢ⫋ᴗᅋయࡢ≉ᛶࡶゝ࠺ࡁࡶࡢ࡛࠶ࡾ㸪♫Ꮫࡢ୍㡿ᇦ࠾࠸࡚ᙜヱ≉ᛶ ࡣ㸪 ࠕ㛢㙐⌮ㄽࠖ(Weber [1922]㑥ヂ
pp.70-71)ࡼࡗ࡚ㄝ᫂ࡉࢀ࠺ࡿࡶࡢ࡛࠶ࡿࡉࢀࡿࠋࡲࡓ㸪㛢㙐⌮ㄽࡢᴫᛕࡣ㸪ィᏛ࠾ࡅࡿඛ⾜◊✲ࡢ୰࡛ࡶ⏝ࡉࢀ࡚ࡁࡓ(e.g. Chua and Poullaos [1993]; Walker and Shackleton [1998])ࠋࡇࡢࡼ
࠺࡞㸪ィ⫋ᴗࡢ♫Ꮫⓗศᯒࡘ࠸࡚㸪ヲ⣽ࡣ᪂㇂[2011]㸪Cooper and Robson[2006]࡞ࢆཧ↷ࡉࢀࡓ࠸ࠋ
⡿ᅜ┘ᰝᇶ‽ࡢタᐃࣉࣟࢭࢫᙜヱࡢᴫ せ
⡿ᅜ࠾ࡅࡿ┘ᰝᇶ‽ࡢタᐃ࣭ኚ᭦ࡢᶒ㝈ࡣ㸪㛗ࡽ
ࡃ
AICPA⮬ᚊⓗㄆࡵࡽࢀ࡚ࡁࡓゝ࠼ࡼ࠺ࠋࡍ࡞
ࢃࡕ㸪AICPA ࠾࠸࡚ࡣ㸪ࡑࡢ┘ᰝᇶ‽ୖ⣭ጤဨ
(auditing standards division executive committee)ࡀୖ⣭ᢏ
⾡ጤဨ(senior technical committee)ࡢ୍ࡘࡋ࡚⨨࡙
ࡅࡽࢀ࡚࠾ࡾ㸪┘ᰝᇶ‽ࡢタᐃ㛵ࡋ࡚ࡣ㸪ࡇࡢࡼ࠺
࡞ጤဨᙉ࠸ᶒ㝈ࡀㄆࡵࡽࢀ࡚࠸ࡓࠋࡑࢀࡣ㸪࠼
ࡤ㸪1974 ᖺࡢ๎
Section 3.6(2)࠾࠸࡚ᙜጤဨࡀ㸪AICPA
ࡢホ㆟ဨࡸ⌮ࡢチྍ࡞ࡋ࡛┘ᰝᇶ‽ࢆබ
⾲ࡍࡿࡇࡀ࡛ࡁࡿࡇࡀ᫂グࡉࢀ࡚࠸ࡓࡇࡽࡶ
ぢ࡚ྲྀࢀࡼ࠺(AICPA[1974] p.6)ࠋ
௨ୖࡢࡼ࠺࡞㸪┘ᰝᇶ‽ࡢタᐃ࣭ኚ᭦ࡘ࠸࡚
AICPAࡀᑟᶒࢆᥱࡿࡇࡣ㸪ᙜࡢ
SECࡶࡇࢀࢆㄆࡵ࡚ࡁ ࡓࡼ࠺ᛮࢃࢀࡿࠋࡍ࡞ࢃࡕ㸪㈈ົィᇶ‽ẚ࡚㸪
┘ᰝᇶ‽ࡣ
SECࡢ✚ᴟⓗ࡞ධࢆ࠶ࡿ⛬ᗘචࢀ࡚ࡁࡓࠋ ࡇࢀࡣ㸪࠼ࡤ㸪1995 ᖺ⮳ࡿࡲ࡛㸪ἲ௧ୖ
SECࡣ
┘ᰝᇶ‽ࡢタᐃ㛵ࡍࡿᶒ㝈ࡀ᫂ᩥࡉࢀ࡚࠸࡞ࡗ ࡓࡇ࡞ࡶ୍ᅉ࡛࠶ࢁ࠺ࠋไᗘࡢほⅬࡽぢࢀࡤ㸪
SECࡣ┘ᰝᇶ‽タᐃᶒ㝈ࡀ࡞࠸㸪࠶ࡿࡋ࡚ࡶ㯲
♧ⓗ࡞ࡶࡢࡉࢀ࡚࠸ࡓࠋࡴࡋࢁ㸪┘ᰝᇶ‽ࡾࢃࡅ
GAASࢆᐃࡵࡿᶒ㝈ࡣ㸪AICPA ࠶ࡿࡢᙇࡀ࡞ࡉ
ࢀ࡚ࡁࡓ(ᰠᓮ[2005] p.202)ࠋࡋࡋ࡞ࡀࡽ㸪ᙜヱ
࠾࠸࡚ࡣ㸪ࡇࡢࡼ࠺࡞
AICPAࡢᶒ㝈ࡘ࠸࡚㸪⡿ᅜ㐃 㑥㆟ࡽၥࡀᢞࡆࡅࡽࢀࡿࡇ࡞ࡾ㸪ࡇࢀࢆ
ཷࡅ࡚
SECࡶࡲࡓ㸪ࡇࡢၥ㢟✚ᴟⓗ㛵ࡍࡿ⮳
ࡗࡓࡢ࡛࠶ࡿࠋ
ࣆ࣭ࣞࣅ࣮ࣗ㛵ࡍࡿᇶ‽ࡢᩚഛ
ᙜ㸪⊂❧┘ᰝࢆᙉࡋ㸪┘ᰝࡢ㉁ࢆ㧗ࡵࡿࡇࡣ㸪 බㄆィኈࡗ࡚㔜せ࡞ㄢ㢟࡛࠶ࡾ㸪ࢥ࣮࣊ࣥሗ࿌
᭩ࡸࢺࣞࢵࢻ࢙࢘ሗ࿌᭩ࡼࡗ࡚ࡶࡇࢀࡀᙉㄪࡉࢀ
࡚ࡁࡓࠋࣆ࣭ࣞࣅ࣮ࣗࡣ㸪ࡇࡢࡼ࠺࡞㸪ࢡ࢜ࣜࢸ
࣭ࢥࣥࢺ࣮ࣟࣝࡢࡓࡵ㸪ࡢබㄆィኈົᡤ࠶
ࡿ࠸ࡣබㄆィኈ࡛ᵓᡂࡉࢀࡿࢳ࣮࣒ࡀᙜヱබㄆィ ኈົᡤࡢ┘ᰝᐇົࢆࣞࣅ࣮ࣗࡍࡿࡇࢆពࡋ࡚࠸
ࡿ(༓௦⏣[1994]pp.700-701)ࠋ
ᚑ᮶㸪AICPA ࡣ㸪ࣆ࣭ࣞࣅ࣮ࣗࡢᑟධᾘᴟⓗ࡛
࠶ࡗࡓࠋࣆ࣭ࣞࣅ࣮ࣗࡢ⪃࠼᪉ࡣ㸪1967 ᖺ㸪AICPA 㛗ᮇィ⏬ጤဨ(long-range planning committee)ࡼࡗ࡚
ึࡵ࡚ᥦၐࡉࢀࡓࠋࡋࡋᑐពぢࡀ⥆ฟࡋࡓࡓࡵ㸪
AICPA
ࡣࡇࡢィ⏬ࢆ᩿ᛕࡋ࡚࠸ࡓ(༓௦⏣[1994]p.701)ࠋ
ࡇࡢࡼ࠺࡞⤒⦋ࡶ࠶ࡾ㸪
AICPAࡣ㸪ᑡ࡞ࡃࡶ
1971ᖺ
⮳ࡿࡲ࡛㸪ࣆ࣭ࣞࣅ࣮ࣗࢆไᗘࡋ࡚᥇⏝ࡍࡿࡇ
ࢆ᳨ウࡋ࡚ࡇ࡞ࡗࡓࡉࢀࡿ(Olson[1982] p.147;
༓௦⏣[1994]p.62)ࠋ
ࡸࡀ࡚
1972ᖺ࡞ࡿ㸪ࣆ࣭ࣞࣅ࣮ࣗࡣ㸪୰ᑠつ ᶍࡢィົᡤࡼࡿ⮬Ⓨⓗ࡞ᡭ⥆ࡁࡋ࡚ලయࡉ
ࢀࡓࡀ㸪1973 ᖺࡣ
SECࡀࣆ࣭ࣞࣅ࣮ࣗࡢᐇ㉁ⓗ࡞
ᐇ⾜⪅ࡋ࡚ὀ┠ࢆ㞟ࡵࡿࡇ࡞ࡗࡓࠋࡍ࡞ࢃࡕ㸪
1971ᖺ
11᭶㸪
SECࢆཎ࿌ࡋࡓ㸪ࣛ࣋ࣥࢯ࣮࣭ࣝࢡࣞ
ࢵࢡࢫࢱ࣭࣮࣮ࣥ࣍ࣝ࣡ࢫ࣭ࣥࢻ࣭࣮࣮࣍ࣝ࣡ࢫ
ົ ᡤ 㸦
Laventhol Krekstein Horwath & Horwath;LKH&H㸧ࡼࡿ⢊㣭㈈ົㅖ⾲ࡢ┘ᰝド᫂㛵ࡍࡿ
ุᡤࡢゎ௧࠾࠸࡚㸪ࣆ࣭ࣞࣅ࣮ࣗࡀᠬ⨩ⓗ࡞
ᡭ⥆ࡁࡋ࡚ㄢࡉࢀࡿࡇ࡞ࡗࡓࡢ࡛࠶ࡿࠋࡇࢀࢆ
ཷࡅ㸪SEC ࡣ㸪AICPA ࣞࣅ࣮࣭ࣗࢳ࣮࣒ࡢᣦྡࢆ౫ 㢗ࡋࡓࠋࡇࡢࡼ࠺࡞
SECࡢ⾜Ⅽࡣ㸪
AICPAࢆ
SECࡢᇳ
⾜㒊㛛ࡋ࡚⤌ࡳ㎸ࡴࡶࡢ࡛ࡣ࡞࠸ࡋ࡚㸪୍㒊ࡢ බㄆィኈࡽ༴㝤どࡉࢀࡓࡢ࡛࠶ࡿ(༓௦⏣[1987]
pp.213-214)ࠋ
௨ୖࡢࡼ࠺࡞
SECࡢᠬ⨩ⓗᡭ⥆ࡁࡋ࡚ࡢࣆ࣭ࣞ
ࣅ࣮ࣗࡣ㸪࠸ࡎࢀつᶍィົᡤࡶཬࡪぢ࡞ࡉ
ࢀ࡚࠸ࡓࠋ1973 ᖺࡢᚋ༙࡞ࡿ㸪ィኈᴗ⏺ࡢෆ㒊
ࡽ㸪୰ᑠつᶍࡢィົᡤ㛵ࡍࡿࣉࣟࢢ࣒ࣛࡢࡳ
࡛ࡣ࡞ࡃ㸪つᶍィົᡤ㛵ࡍࡿࣉࣟࢢ࣒ࣛࢆࡶ
タᐃࡍࡿࡁ࡛࠶ࡿࡢᙇࡀ㸪AICPA ࡢෆ㒊࠾࠸
࡚Ⅽࡉࢀࡓࡢ࡛࠶ࡿࠋࡇࢀࢆཷࡅ㸪
1974ᖺ
4᭶㸪 ࠕ
ィົᡤࡢࡓࡵࡢࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮࣭ࣟࣝࣞࣅࣗ
࣮࣭ࣉࣟࢢ࣒ࣛࠖࡀබ⾲ࡉࢀࡓ(Olson [1982] pp.150-151;
༓௦⏣[1987] p.215)ࠋࡇࡇ࠾࠸࡚㸪ࣆ࣭ࣞࣅ࣮ࣗࡣ㸪
୰ᑠつᶍࡢィົᡤ㝈ᐃࡉࢀࡓㄢ㢟࡛ࡣ↓ࡃ࡞ࡗ ࡓࡢ࡛࠶ࡿࠋ
1974
ᖺ
12᭶㸪AICPA ࡢ┘ᰝᇶ‽ᇳ⾜ጤဨ(auditing
standards executive committee)ࡣ㸪ィົᡤࡀࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝ㛵ࡍࡿ᪉㔪ࡸᡭ⥆ࡁࢆタᐃࡍࡿ㝿 ࡢ ࢞ ࢻ ࣛ ࣥ ࡞ ࡿ ┘ ᰝ ᇶ ‽ ᭩
(Statements on Auditing Standards: SAS)➨4ྕࠕ⊂❧┘ᰝேົᡤࡢࢡ
࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝࡢせ௳ࠖࢆⓎ⾲ࡋࡓ(Austin and
Langston [1981] p.78; ༓ ௦ ⏣[1987] p.215; ༓ ௦ ⏣ [1994]p.702)ࠋࡇࡢᇶ‽ࡣ㸪ィኈົᡤ࠾ࡅࡿ୍⯡ㄆࡵࡽࢀࡓ┘ᰝᇶ‽ࡢ㑂Ᏺࢆྜ⌮ⓗಖドࡍࡿ᪉㔪
࠾ࡼࡧᡭ⥆ࡁࡢタᐃ㝿ࡋ࡚⪃៖ࡉࢀࡿࡁせ௳ࢆ᫂
ࡽࡋࡓࡶࡢ࡛࠶ࡾ(᳃[1982b] p.4)㸪ࡾࢃࡅࣆ࣭
ࣞࣅ࣮ࣗࡢไᗘࢆᩚഛࡋ㸪ᚑ࠺ࡁᇶ‽ࢆ᫂ࡽࡍ
ࡿࡓࡵタᐃࡉࢀࡓࡢ࡛࠶ࡿ(᳃[1982a] p.81)ࠋ
1976
ᖺ
5᭶㸪AICPA ࡣ㸪බㄆィኈࡢࠕᆅࢆᙉ
ࡍࡿࡓࡵ㸪ࡑࡋ࡚⮬ࡽࡢබㄆィኈࢆつไࡍࡿ⬟ຊࢆ
ド᫂ࡍࡿࡓࡵࠖ㸪 ࠕSEC ᴗົᚑࡍࡿ
CPAົᡤࡢ ࡓࡵࡢ⮬ⓗࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮࣭ࣟࣝࣞࣅ࣮࣭ࣗ
ࣉࣟࢢ࣒ࣛࠖࢆ᥇ᢥࡍࡿࠋࡋࡋ࡞ࡀࡽ㸪ࡇࡢࣉࣟࢢ
࣒ࣛࡣ▷⤊ࢃࡿࡇ࡞ࡗࡓࠋ㐃㑥㆟ࡢධࡀ㸪
ࡼ ࡾ ᢤ ᮏ ⓗ ࡞ ᨵ 㠉 ࢆ ồ ࡵ ࡓ ࡢ ࡛ ࠶ ࡿ
(Austin andLangston [1981] p.79;
༓௦⏣[1987]p.217)ࠋ
࡞࠾㸪ḟࡢࡼ࠺࡞Ⅼࡶ≉➹ࡉࢀࡿࡁ࡛࠶ࢁ࠺ࠋබ ㄆィኈࡢࢥ࣑ࣗࢽࢸ࠾ࡅࡿࣆ࣭ࣞࣅ࣮ࣗᑐ ࡍࡿᑐព㆑ࡣ㸪1970 ᖺ௦ࢆ㏻ࡌ࡚᰿ᙉࡃṧࡗ࡚࠸ࡓ
ࡉࢀࡿ(cf. ༓௦⏣[1987]p.219)ࠋࣆ࣭ࣞࣅ࣮ࣗࡀ
ィኈᴗ⏺య࠾࠸࡚┘ᰝᴗົࡢ㉁ࢆ⤫ไࡍࡿࡓࡵࡢ ไᗘ࡞ࡿࡣ㸪ࡼࡾ✚ᴟⓗ࡞ࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮
ࡢධࢆᚅࡓ࡞ࡅࢀࡤ࡞ࡽ࡞ࡗࡓࡢ࡛࠶ࡿࠋ
┘ᰝࡢኻᩋ࣓ࢺ࣮࢝ࣇጤဨ
1970
ᖺ௦࠾ࡅࡿ⡿ᅜ┘ᰝไᗘࡢⓎᒎࡣ㸪ࣃࣈࣜࢵ
ࢡ࣭ࢭࢡࢱ࣮ࡢ㛵㉳ᅉࡍࡿࡶࡢࡀከ࠸ࠋࡾࢃࡅ㸪
࣓ࢺ࣮࢝ࣇጤဨ࠾ࡼࡧࣔࢫᑠጤဨࡢ┘ᰝไᗘᑐ ࡍࡿᢈุⓗ࡞㛵ࡢᅾࡾ᪉ࡣ㸪≉➹࠶ࡓࡿゝ࠼ࡼ
࠺ࠋ
1960
ᖺ௦ᚋ༙ࡽ
1970ᖺ௦୰㡭ࡅ࡚ࡢ⡿ᅜ࠾
ࡅࡿᴗࡢ◚⥢ࡣ㸪┘ᰝࡢኻᩋぢ࡞ࡉࢀ㸪᪂⪺ࡸ
㞧ㄅࡣ┘ᰝேࢆᨷᧁࡋࡓࠋ1970 ᖺࡢ
Penn Central௳㸪
1973ᖺࡢ
Equity Funding௳㸪ࡑࡢᗘ㔜࡞ࡿᴗ ࡢ◚⥢ࡢ࠺ࡕࡢ࠸ࡃࡘࡣ㸪 ࠕ๓ゐࢀࡢ࡞࠸◚⥢࡛ࠖ࠶
ࡾ㸪ࡲࡓ㸪 ࠕ⡿ᅜ࠾ࡅࡿࣅࢪࢿࢫࡢရ㛵ࡋ࡚㸪බ ඹࡢಙ㢗ࢆⴭࡋࡃ㈘ࡵࡓࠖࡶࡢ࡛࠶ࡗࡓぢ࡞ࡉࢀࡓ
(Journal of Accountancy, January 1978, p.88)ࠋᴗࡢ◚⥢ࡣ㸪┘ᰝࡢ㡿ᇦ㆟ࡢ㛵ᚰࢆᘬࡁᐤࡏࡓࡢ࡛࠶ࡿ
(Olson [1982] p.4)ࠋ
ࡇࡢࡼ࠺࡞୰㸪㐃㑥㆟ࡣ㸪බㄆィኈᴗ⏺ࢆつไ ࡍࡿࡇࢆヨࡳࡓ(༓௦⏣[1987]p.131)ࠋ1975 ᖺ
12᭶㸪
ୖ㝔ᨻᗓάືጤဨࡢᑠጤဨࡣ㸪⡿ᅜ࠾ࡅࡿィ
ࡸ⤒Ⴀ㛵ࡋ࡚㸪ㄪᰝࢆ㛤ጞࡋࡓࠋࡲࡓ㸪1976 ᖺ㸪ୗ
㝔㆟ဨ
Mossࢆጤဨ㛗ࡍࡿጤဨ㸦ࣔࢫጤဨ㸧ࡣ㸪 Ẹ㛫ᴗࢆ⤫㎄ࡍࡿභࡘࡢ㐃㑥つไᶵ㛵ࡘ࠸࡚ࡢㄪ ᰝ ࢆ⾜ ࠸㸪ྠ ᖺ
10᭶ ሗ࿌ ᭩ࢆᥦ ฟࡋ ࡓ(༓௦ ⏣
[1987]p.183)ࠋࡇࡢ࠺ࡕ㸪SEC
ࡘ࠸࡚㸪SEC ࡀ┘ᰝᇶ
‽┘ᰝேࡢ⾜Ⅽᇶ‽ࢆタᐃࡍࡁ࡛࠶ࡿᙇࡉࢀ
ࡓࡢ࡛࠶ࡿࠋ
⩣
1977ᖺ
3᭶
31᪥㸪ୖ㏙ࡢୖ㝔ᨻᗓάືጤဨࡢ ᑠጤဨࡢࢫࢱࢵࣇࡼࡿㄪᰝሗ࿌᭩ࡀබ⾲ࡉࢀࡓࠋ ࡇࡢ㏻⛠ࠕ࣓ࢺ࣮࢝ࣇሗ࿌᭩ࠖࡶࡲࡓ㸪㐃㑥ᨻᗓࡼ
ࡿ┘ᰝࡢ✚ᴟⓗධࢆᙇࡋࡓࡢ࡛࠶ࡿࠋࡇࡇ࠾
࠸࡚ࡣ㸪㐃㑥ᨻᗓࡼࡿ┘ᰝࡢᐃᮇⓗ᳨ᰝࡢᐇ࡞
ࡶᙇࡉࢀ࡚࠸ࡓ(༓௦⏣[1994]pp.67-68)ࠋ
ࡇࢀࢆཷࡅ࡚
AICPAࡣ㸪┘ᰝᴗົࢆࡼࡾබⓗ࡞Ⰽྜ
࠸ࡢᙉ࠸ࡶࡢࡏࡋࡵࡿ㸪࠶ࡿ࠸ࡣࡑࢀᑐᢠࡍࡿ
ࡢ㑅ᢥࢆ㏕ࡽࢀࡓࡢ࡛࠶ࡿࠋࡇࡇ࠾࠸࡚㸪AICPA
ဨࡢែᗘࡣᚲࡎࡋࡶ୍ᯛᒾ࡛ࡣ࡞ࡗࡓࡶࡢࡢ㸪᭱
⤊ⓗ
AICPAホ㆟ဨࡢฟࡋࡓ⤖ㄽࡣᚋ⪅࡛࠶ࡗࡓࠋ
AICPA
ࡣ㸪㐃㑥ᨻᗓࡼࡿ┘ᰝᴗົࡢධࢆ㜵ࡄࡓ
ࡵ㸪⮬つไࢆᙉࡍࡿࡇ࡛ᑐᛂࡋࡼ࠺ヨࡳࡓ ࡢ࡛࠶ࡿࠋࡍ࡞ࢃࡕ㸪බㄆィኈࡢࢥ࣑ࣗࢽࢸ⮬
ίస⏝ࡀ࠶ࡿࡇࢆ♧ࡍࡇࡼࡗ࡚㸪㐃㑥ᨻᗓࡼ
ࡿ ධࢆ㜼Ṇࡍ ࡿࡇࡀᅗ ࡽࢀࡿࡇ ࡞ࡗࡓ
(cf.Olson [1982] pp.7-8)ࠋࡑࡢ୍⎔ࡋ࡚㸪AICPA
ࡣ㸪ᚑ᮶ ࡢ⮬Ⓨⓗ࡞ࣆ࣭ࣞࣅ࣮ࣗ௦࠼࡚㸪ࡼࡾᙉไⓗ࡞ࣆ
࣭ࣞࣅ࣮ࣗࡢᐇࢆィ⏬ࡋࡓࡢ࡛࠶ࡿ(༓௦⏣[1987]
p.218)ࠋ
1977
ᖺ
9᭶ࡢ
AICPAホ㆟ဨࡢ㆟ࡣ㸪Ṕྐⓗ࡞
㆟(Olson [1982] p.7)࡞ࡗࡓࠋࡇࡇ࠾࠸࡚㸪ᵝࠎ࡞ᨵ 㠉ࡀ᥇ᢥࡉࢀࡿࡇ࡞ࡗࡓࡢ࡛࠶ࡿࠋᮏ㆟࠾
࠸࡚
AICPAホ㆟ဨࡣ㸪බㄆィኈົᡤࡢ┘ᰝᴗົ
ࡢ㉁ࢆ⤫ไࡍࡿࡇࡀᚲせ࡛࠶ࡿࡇࢆ☜ㄆࡋ㸪ࣆ
࣭ࣞࣅ࣮ࣗ㛵ࡍࡿᨵ㠉ࢆᢎㄆࡋࡓ(༓௦⏣[1994]
p.69)ࠋࡇࡇ࠾࠸࡚㸪AICPA
ࡣ㸪බㄆィኈົᡤ
ᑐࡋ㸪ࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝ㛵ࡍࡿ᪉㔪ࡸᡭ⥆
ࡁࢆタᐃࡍࡿࡼ࠺せồࡍࡿࡇࢆỴᐃࡋࡓࠋ ⩣
10᭶㸪
AICPA
ࡣ㸪௨ୖࡢࡼ࠺࡞᪉㔪ࢆᐇ⾜ຊࡢ࠶ࡿࡶࡢࡍ
ࡿࡓࡵ㸪ࣆ࣭ࣞࣅ࣮ࣗࡢᐇ࣭ሗ࿌ᇶ‽ࡢసᡂ
ྲྀ ࡾ ࡿ స ᴗ ࡗ ࡓ ࡢ ࡛ ࠶ ࡿ
(༓ ௦ ⏣
[1987]pp.218-219)ࠋࡲࡓ㸪ࡇࡢࡁ㸪ࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮࣭ࣟࣝࣞࣅ࣮ࣗጤဨࡢᆅࡀ㸪ୖ⣭ᢏ⾡ጤဨ
ᘬࡁୖࡆࡽࢀ㸪ࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮࣭ࣟࣝᇶ‽
ጤဨᨵྡࡉࢀࡓ(Olson [1982] p.156)ࠋ
ᙜ㆟࠾࠸࡚ࡣ㸪AICPA ࡣᵝࠎ࡞⤌⧊ኚ᭦ࢆ⾜ࡗ ࡓࠋࡾࢃࡅ㸪ࡇࢀࡲ࡛ࡣಶேࡢࡳࢆࡑࡢဨࡋ࡚
࠸ࡓࡢࢆᨵࡵ࡚㸪ィኈົᡤࢆဨࡍࡿ㒊㛛ࢆタ ࡅ㸪ࡑࡢဨᑐࡋ࡚ࣆ࣭ࣞࣅ࣮ࣗࢆᙉไࡍࡿࡇ
ࢆヨࡳࡓⅬࡣ≉➹್ࡍࡿゝ࠼ࡼ࠺ࠋᙜヱ㒊㛛ࡣ㸪
SECᴗົࢆᢸᙜࡍࡿィኈົᡤࡢ㒊⚾♫ᴗົ
ࢆᢸᙜࡍࡿィኈົᡤࡢ㒊ศࡅࡽࢀ㸪ࡇࡢ
SECᴗົ㒊ࡢせ௳ࡋ࡚㸪
3ᖺ
1ᅇࣆ࣭ࣞࣅ࣮ࣗࢆཷ
ࡅࡿࡉࢀࡓ
㸱ࡢ࡛࠶ࡿ(᳃[1982b] pp.5-6)ࠋ
௨ୖࡢࡼ࠺࡞㸪AICPA ࡼࡿᨵ㠉ࡢヨࡳࡣ㸪SEC
ࡼࡗ࡚ᴫࡡᨭᣢࡉࢀࡓࠋ1978 ᖺ
7᭶㸪SEC ࡣ㸪ᨻᗓࡢ
┤᥋ⓗ࡞つไ㢗ࡿࡼࡾࡶࡴࡋࢁ㸪 ࠕSEC ࡢ✚ᴟⓗ࡞┘
╩ࡢࡶࠖබㄆィኈࡀ⮬つไࢆᨵ㠉ࡍࡿࡇࢆ
ᨭᣢࡋࡓࡢ࡛࠶ࡿ(Previtz and Merino [1979]㑥ヂ
p.343;Olson [1982] p.7)ࠋࡓࡔࡋ㸪ࡇࡢᨭᣢࡣ᮲௳ࡁࡢࡶࡢ
࡛࠶ࡾ㸪ࡾࢃࡅࣆ࣭ࣞࣅ࣮ࣗࡘ࠸࡚㸪ໟᣓⓗ࡛
㛤ࢀࡓ㸪೫ࡾࡢ࡞࠸ࢩࢫࢸ࣒ࢆᵓ⠏ࡍࡿࡇࢆồࡵ㸪
㸱
ࡓࡔࡋ㸪ࡇࡢ
SECᴗົ㒊ࡢຍධࡣ௵ពࡉࢀࡓࠋSEC ࡢᅽຊࡶ࠶ࡾ㸪ከᩘࡢィົᡤࡣࡇࢀຍධࡋ
ࡓࡶࡢࡢ㸪ไᗘୖࡣࣆ࣭ࣞࣅ࣮ࣗࢆචࢀࡿࡓࡵࡢᢤࡅ㐨ࡀࡢࡇࡉࢀࡿࡇ࡞ࡗࡓࡢ࡛࠶ࡿ(᳃[1981] p.87)ࠋ
ࡇࢀࡀኻᩋ⤊ࢃࡗࡓሙྜ㸪SEC ࡣ㸪බㄆィኈᑐ ࡍࡿࠕᨭᣢࢆྲྀࡾࡸࡵࡊࡿࢆᚓ࡞࠸࡛࠶ࢁ࠺ࠖ(Journal
of Accountancy, August 1978, p.7)㏙࡚࠸ࡿࠋࡇࡢࡼ࠺࡞
SECࡢែᗘࡘ࠸࡚㸪AICPA 㛗࡛࠶ࡗࡓ
WallaceOlson
ࡣ㸪බㄆィኈࡢ⮬ⓗ࡞ᨵ㠉ࢆᨭᣢࡋ࡞ࡀࡽࡶ㸪
ࠕබㄆィኈᅽຊࢆࡅࡿࡓࡵ㆟ࡢධ࠸࠺
⬣ጾࢆ⏝ࠖࡋ࡚࠸ࡿࡼ࠺࡛࠶ࡗࡓ㏙࡚࠸ࡿ(Olson
[1982] p.7)ࠋ௨ୖࡢࡼ࠺࡞㸪㐃㑥㆟࠾ࡼࡧࡑࢀࢆᚋࢁ┪ࡋࡓ
SECࡽࡢᅽຊࡢࡶ㸪1979 ᖺ
12᭶
1᪥㸪AICPA ࡣ㸪 ࠕࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝᇶ‽᭩ࠖ➨
1ྕࢆබ⾲ࡋ㸪
ࣆ࣭ࣞࣅ࣮ࣗሗ࿌᭩ࡢពぢ⾲᫂㛵ࡍࡿุ᩿ᇶ‽ࢆ
タᐃࡋࡓ(Olson[1982] p.157; ༓௦⏣[1994]p.707)ࠋࡍ࡞ࢃ
ࡕ㸪ࡇࡇ࠾࠸࡚ࡣ㸪ࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝࡢせ
௳
㸲ࡀ♧ࡉࢀ㸪ࣆ࣭ࣞࣅ࣮ࣗሗ࿌᭩࠾࠸࡚↓㝈ᐃព ぢࢆ⾲᫂ࡍࡿࡓࡵࡢ᮲௳ࡀ☜❧ࡉࢀࡓࡢ࡛࠶ࡿ ࠋ࡞࠾㸪 ࡇࢀࡣ๓㏙ࡢ
SAS➨
4ྕࡣษࡾ㞳ࡉࢀࡓ㸪⊂❧ࡢᇶ
‽ࡋ࡚タᐃࡉࢀࡓࡶࡢ࡛࠶ࡗࡓ(Olson [1982] p.156)ࠋ
ࣆ࣭ࣞࣅ࣮ࣗࡢㄽ⌮̿ᨻᗓつไࡸ⚾ⓗつไ
௦ࢃࡿ᪉ἲࡋ࡚̿
SEC
ࡢ⾜ື㸪࠶ࡿ࠸ࡣ㐃㑥㆟ࡢධࢆཷࡅ㸪⡿ᅜ බㄆィኈࡣ㸪ࣆ࣭ࣞࣅ࣮ࣗࡢไᗘࢆ㧗ᗘⓎᒎࡉ ࡏࡓࠋࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡽࡢᅽຊࡀ㧗ࡲࡿ㸪
AICPA
ࡣ㸪ࡇࡢࣆ࣭ࣞࣅ࣮ࣗࢆබㄆィኈࡢࢥ࣑ࣗ
ࢽࢸෆ㒊ࡢㄢ㢟ࡋ࡚᪩ᛴไᗘࡋ࡚࠸ࡃࡢ࡛࠶
ࡿࠋゝࡍࢀࡤ㸪AICPA ࡣ㸪ࣆ࣭ࣞࣅ࣮ࣗࡢᴫᛕࢆ
ཷࡅධࢀࡿࡇࡼࡗ࡚㸪ࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡀ┘
ᰝࡢရ㉁㛵ࡍࡿၥ㢟㛵ࡍࡿࡇࡽ㏨ࢀࡼ࠺
ヨࡳࡓࡢ࡛࠶ࡗࡓࠋ
௨ୖࡢࡼ࠺㸪⡿ᅜ࠾ࡅࡿࣆ࣭ࣞࣅ࣮ࣗ㛵ࡍ
ࡿㅖᇶ‽ࡣ㸪ࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡢ㛵࡞ࡃࡋ࡚ࡣ㸪 ᐇ⾜ຊࢆక࠺ไᗘࡋ࡚☜❧ࡋᚓ࡞ࡗࡓᇶ‽ゝ࠼
ࡼ࠺ࠋ1960 ᖺ௦㸪⡿ᅜබㄆィኈࡣ㸪ࣆ࣭ࣞࣅ࣮ࣗ
ࡢไᗘࡘ࠸࡚ᾘᴟⓗ࡛࠶ࡗࡓࠋ⥆ࡃ
1970ᖺ௦ࡢࣃ
ࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡢධࡣ㸪┘ᰝࡢᅾࡾ᪉ࢆᨻᗓつ ไࡼࡗ࡚ᐃࡵࡼ࠺ヨࡳࡿࡶࡢ࡛࠶ࡗࡓࠋࡇࢀࡼ
ࡾ㸪AICPA ࡢጼໃࡣࡁࡃ㌿ࡉࢀࡓࠋ௨ୖࡢࡼ࠺࡞
ࢥࣥࣇࣜࢡࢺࡀ㸪ࣆ࣭ࣞࣅ࣮ࣗไᗘࢆⓎᒎࡉࡏ㸪ࡲ
ࡓ㸪ࡇࢀ㛵ࡍࡿㅖᇶ‽ࡢᡂ❧ࢆᚋᢲࡋࡋࡓࡢ࡛࠶ࡗ ࡓࠋ
㸬⤖ㄒ
ィ┘ᰝࡢṔྐ࠾࠸࡚㸪 ࠕ┘ᰝࡢኻᩋࠖࡣ᪤Ꮡࡢไ ᗘᑐࡍࡿᢈุࢆᘬࡁ㉳ࡇࡋ㸪᪂ࡋ࠸ไᗘࢆసࡾฟࡋ
࡚ࡁࡓ(cf. Power [1997]㑥ヂ
p.37)ࠋࡇࡢࡼ࠺࡞ᢈุࡢ୰ᚰ࠾࠸࡚㔜せ࡞ᙺࢆᯝࡓࡍࡢࡀ㸪ィ┘ᰝࡢ㡿ᇦ
࠾࠸࡚㏱᫂ᛶࡢ㧗࠸つไࢆࡶࡓࡽࡑ࠺ヨࡳࡿࣃࣈ
ࣜࢵࢡ࣭ࢭࢡࢱ࣮࡛࠶ࡗࡓࠋබㄆィኈࡣྍ⬟࡞㝈ࡾ
┘ᰝᴗົࡢᅾࡾ᪉ࡘ࠸࡚ࢽࢩࢳࣈࢆྲྀࢁ࠺ࡍ
ࡿ୍᪉࡛㸪ࣃࣈࣜࢵࢡ࣭ࢭࢡࢱ࣮ࡣࡇࢀᣮᡓࡍࡿࠋ
┘ᰝࡢኻᩋࢆᘬࡁ㔠ࡋ࡚㸪୧⪅ࡣ㏱᫂ᛶࡢ㧗࠸ࠕᨻ ᗓつไࠖࢆᚿྥࡍࡿ❧ሙࡑ࠺࡛ࡣ࡞࠸ࠕ⚾ⓗつไࠖ
ࢆᚿྥࡍࡿ❧ሙศࢀ㸪ࢥࣥࣇࣜࢡࢺࢆ⤒㦂ࡍࡿ㸪
࠸ࢃࡤࠕṇࠖࠕࠖࡢ㛵ಀ㝗ࡿࡢ࡛࠶ࡿࠋࡲࡓ㸪 ࡇࡢ㛵ಀࡣ㸪᪉ࡢ≉ᚩࢆවࡡഛ࠼ࡓูࡢᙧࡢつไࢆ
ồࡵࡿࡇ࡞ࡿࠋ
1970
ᖺ௦㸪AICPA ࡣ㸪┘ᰝࡢရ㉁㛵ࡋ࡚㸪ࡇࢀࡲ
࡛ࡢ⚾ⓗつไ㸦ಶࠎࡢィົᡤࡢෆ㒊࠾ࡅࡿつไ㸧
ࡶ࡙ࡃάືࢆᨺᲠࡋ㸪ᨻᗓつไࢆཷࡅධࢀࡿࡼ࠺
㏕ࡽࢀࡓࠋࡇࡢࡼ࠺࡞࠸ࢃࡤࠕṇࠖ ࠕࠖࡢࢥࣥࣇࣜ
ࢡࢺࡀ㸪ࡑࡢ୰㛫ⓗᏑᅾ࡛࠶ࡿࣆ࣭ࣞࣅ࣮ࣗࡼࡿ
つไࡀⓎᒎࡍࡿཎືຊ࡞ࡗࡓࠋSAS ➨
4ྕ࠾ࡼࡧࢡ
࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝᇶ‽᭩➨
1ྕࡢㄌ⏕ࡣ㸪ࡇࡢ
ࡼ࠺࡞⚾ⓗつไᨻᗓつไࡢᘚドἲⓗⓎᒎࡢᡂᯝ
ࡋ࡚⌮ゎࡍࡿࡇࡀ࡛ࡁࡼ࠺ࠋ
㸲
ࡇࡇ࡛つᐃࡉࢀࡓ㸪ࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝࡢせ௳ࡣࠕ⊂❧ᛶ(Independence)ࠖ ࠕዎ⣙ࡩࡉࢃࡋ࠸ࢫࢱࢵࣇ
ࢆࡾᙜ࡚ࡿࡇ(Assigning Personnel to Engagement)ࠖ ࠕᑂ⌮࣭ㄪᰝ(Consultation)ࠖ ࠕ┘╩(Supervision)ࠖ ࠕே(Hiring)ࠖ
ࠕᡤဨᩍ⫱(Professional Development)ࠖ ࠕ᪼㐍(Advancement)ࠖ ࠕ┘ᰝዎ⣙ࡢᘬࡁཷࡅ⥅⥆(Acceptance and Continuance
of Clients)ࠖ
ࠕ᳨ᰝ(Inspection)ࠖࡢ
9ࡘ࡛࠶ࡾ㸪ࣞࣅ࣮࣭ࣗࢳ࣮࣒ࡣࡇࢀࡽࡢせ⣲ࢆุ᩿ᇶ‽ࡋ࡚ពぢ⾲᫂ࢆࡍࡿ
ࡇࡀồࡵࡽࢀ࡚࠸ࡿ(༓௦⏣[1994] p.707)ࠋ
࡞࠾㸪ࣆ࣭ࣞࣅ࣮ࣗሗ࿌᭩ࡼࡿពぢ⾲᫂ࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝᇶ‽᭩ࡢ㛵ಀࡣ㸪௨ୗࡢ㏻ࡾ࡛࠶ࡿࠋ
ࣞࣅ࣮࣭ࣗࢳ࣮࣒ࡣ㸪ࣞࣅ࣮ࣗࡋࡓබㄆィኈົᡤࡢ┘ᰝ࠾ࡼࡧィ㛵ࡍࡿࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮࣭ࣟࣝࢩࢫ ࢸ࣒ࡀࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮ࣟࣝᇶ‽᭩ࡢ┠ⓗ‽ᣐࡋ࡚࠸ࡿࡘ࠸࡚ࡢពぢࢆࣆ࣭ࣞࣅ࣮ࣗሗ࿌᭩࡛⾲᫂ࡍ
ࡿࠋࡑࡋ࡚㸪㔜せ࡞ၥ㢟Ⅼࡀㄆࡵࡽࢀ࡞࠸ሙྜࡣ↓㝈ᐃពぢࢆ⾲᫂ࡍࡿࠋࡋࡋ㸪ከࡃࡢሙྜ㸪ከᑡࡢၥ㢟Ⅼ
ࡘ࠸࡚ࡢᨵၿࢆ່࿌ࡍࡿࢥ࣓ࣥࢺ࣭ࣞࢱ࣮ࡶྠῧࡉࢀࡿࠋࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮࣭ࣟࣝࢩࢫࢸ࣒㔜せ࡞Ḟ 㝗ࡀㄆࡵࡽࢀࡿሙྜࡸဨ㈨᱁ࡢせ௳ࡀ‶ࡓࡉࢀ࡚࠸࡞࠸ሙྜ㸪ࡲࡓ㸪ࣞࣅ࣮ࣗ⠊ᅖไ⣙ࡀ࠶ࡿሙྜࡣ㝈ᐃពぢ
࡞ࡿࠋࡉࡽ㸪ࢡ࢜ࣜࢸ࣭ࢥࣥࢺ࣮࣭ࣟࣝࢩࢫࢸ࣒ࡀᴟࡵ࡚༑ศ࡞ሙྜࡣྰᐃⓗពぢ࡞ࡾ㸪ࣞࣅ࣮ࣗ⠊
ᅖࡢไ⣙ࡀ㠀ᖖࡁࡃពぢ⾲᫂ࡀྍ⬟࡞ሙྜࡣពぢᕪ᥍࡞ࡿ(༓௦⏣[1994] pp.706-707)ࠋ
ཧ⪃ᩥ⊩
1
㸧
“Improving the Accountability of Publicly Owned Corporations and their Auditors –Report of the Subcommittee on Reports, Accounting and Management of the Committee on Governmental Affairs United States Senate”, Journal of Accountancy, Vol. 145, No. 1, pp.88-96.2㸧“News Report”, Journal of Accountancy, Vol. 146, No. 2, pp.7-34.
3㸧AICPA [1974] Bylaws (as Amended February 1, 1974), American Institute of Certified Public Accountants, Inc.
4㸧᪂㇂ྖ[2011]ࠕḢ⡿Ꮫ㝿ⓗィᏛࡢືྥホ౯ࠖ
ࠗ
ィ⌮ㄽᏛᖺሗ࠘➨
25ྕ㸪pp. 43-62ࠋ
5㸧Austin, K. and Langston, D. [1981] “Peer Review: Its Impact on Quality Control”, Journal of Accountancy, Vol.
152, No. 1, pp. 78-82.
6㸧Bremser, W. G. [1983] “Peer Review: Enhancing Quality Control”, Journal of Accountancy, Vol. 156, No. 4, pp.
78-88.
7㸧༓௦⏣㑥ኵ[1987]ࠗබㄆィኈ̿࠶ࡿࣉࣟࣇ࢙ࢵࢩ
ࣙࢼࣝ
100ᖺࡢ㜚࠸̿࠘ᩥ⌮㛶ࠋ
8㸧༓௦⏣㑥ኵ[1994]࣓ࠗࣜ࢝┘ᰝㄽ࣐̿ࣝࢳࢹ࣓
ࣥࢩࣙࢼ࣭ࣝࣉ࣮ࣟࢳ㸤ࣜࢫࢡ࣭ࣉ࣮ࣟࢳ̿࠘
୰ኸ⤒῭♫ࠋ
9㸧Chua, W. and Poullaos, C. [1993] “Rethinking the Profession-State Dynamic: The Case of the Victorian Charter Attempt, 1885-1906”, Accounting, Organizations and Society, Vol. 18, No. 7/8, pp.691-728.
10㸧Cooper, D., Puxty, T., Lowe, T. and Willmott, H. [1989]
“The Accounting Profession, Corporatism and the State”, in Chua, W., Lowe, T. and Puxty, T. (eds.), Critical Perspectives in Management Control, Macmillan, pp.
245-270.
11㸧Cooper, D. J. and Robson, K. [2006] “Accounting, Professions and Regulation: Locating the sites of Professionalization”, Accounting, Organizations and Society, No. 31, Issues 4-5, pp. 415-444.
12㸧ᰠᓮ⎔[2005]ࠗෆ㒊⤫ไࡢἲⓗ◊✲࠘᪥ᮏホㄽ♫ࠋ 13㸧Kane, E. [1993] “Reflexive Adaptation of Business to Regulation and Regulation to Business”, Law and Policy, Vol. 15, No. 3, pp.179-189.
14㸧Mautz, R. [1984] “Self-regulation –Criticism and a Response”, Journal of Accountancy, Vol. 157, No. 4, pp.56-66.
15
㸧
Miller, P. [1990] “On the Interrelations between Accounting and the State”, Accounting, Organizations and Society, Vol. 15, No. 4, pp. 315-338.16㸧᳃ᐿ[1981]
ࠕ⡿ᅜ࠾ࡅࡿィኈࡢ⮬つไࢩࢫࢸ
࣒ࡘ࠸࡚ࠖ ࠗ㤶ᕝᏛ⤒῭Ꮫ㒊◊✲ᖺሗ࠘➨
21ྕ㸪
pp. 77-107ࠋ17㸧᳃ᐿ[1982a]ࠕィኈࡢ⮬つไࡘ࠸࡚̿ࣆ࣭
ࣞࣅ࣮ࣗබඹ┘╩ጤဨࠖ ࠗᴗィ࠘➨
34ᕳ➨
2ྕ㸪pp. 80-85ࠋ
18㸧᳃ᐿ[1982b]ࠕ⡿ᅜィኈࡢ⮬つไࢩࢫࢸ࣒ࡢ㔜
ᒙᛶࡘ࠸࡚ࠖ ࠗ㤶ᕝᏛ⤒῭ㄽᴗ࠘➨
55ᕳ➨
1ྕ㸪
pp.1-26ࠋ19㸧┒⏣Ⰻஂ[1987]
࣓ࠗࣜ࢝ドྲྀἲィ࠘୰ኸ⤒῭♫ࠋ
20
㸧Murphy, R. [1988] Social Closure: The Theory of
Monopolization and Exclusion, Oxford University Press.㑥ヂ㸸㎮ᕭఙ▱ࠗ♫ⓗ㛢㙐ࡢ⌮ㄽ㸸⊂༨㝖ࡢ
ືែⓗᵓ㐀࠘᪂᭙♫㸪1994 ᖺࠋ
21㸧Olson, W. [1982] The Accounting Profession -Years of Trial: 1969-1980, American Institute of Certified Public Accountants, Inc.
22㸧▼᱇୍[2000]࣓ࠗࣜ࢝ィつไㄽ࠘ⓑ᱈᭩ᡣࠋ 23
㸧
Power, M. [1997] The Audit Society: Rituals ofVerification, Oxford University Press.
㑥ヂ㸸ᅧ㒊ඞᙪ㸪 ᇼཱྀ┿ྖࠗ┘ᰝ♫㸸᳨ドࡢᘧ࠘ᮾὒ⤒῭᪂ሗ
♫㸪2003 ᖺࠋ
24
㸧
Previts, G. and Merino, B. [1979] A History of Accounting in America, John Wiley and Sons, Inc.25㸧㛵ṇᘯ[1979]
ࠕ࣓ࣜ࢝࠾ࡅࡿィኈ┘ᰝࡢ㉁ࡢ
⟶⌮ࡢᐇࠖࠗィࢪ࣮ࣕࢼࣝ࠘➨
11ᕳ➨
2ྕ㸪
pp.23-29ࠋ26㸧Ṋ㔝ᾈ⨾[2008]
ࠕィࣉࣟࣇ࢙ࢵࢩࣙࣥࡼࡿ⮬
つไࡢ࠶ࡾ᪉̿⡿ᅜබඹ┘どᑂᰝ㸦POB㸧タࡢ ព⩏ၥ㢟Ⅼ̿ࠖ ࠗ⌧௦┘ᰝ࠘➨
18ྕ㸪pp. 75-82ࠋ
27㸧Walker, S., and Shackleton, K. [1995] “Corporatism andStructural Change in the British Accountancy Profession, 1930–1957”, Accounting, Organizations and Society, Vol.
20, No. 6, pp. 467–503.
28
