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不正に対する公認会計士監査制度の改革-アメリカと日本の監査制度の整備の観点から-
https://doi.org/10.18999/ecos.54.2.137
https://doi.org/10.18999/ecos.54.2.1376e4f0eba-8a86-48c2-b04c-a5078eb931c6
名前 / ファイル | ライセンス | アクション |
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ecos_54_2_137.pdf (2.0 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-09-03 | |||||
タイトル | ||||||
タイトル | 不正に対する公認会計士監査制度の改革-アメリカと日本の監査制度の整備の観点から- | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | Fraud Auditing and CPA Auditing Reform in American and Japanese | |||||
言語 | en | |||||
著者 |
張, 影
× 張, 影× ZHANG, Ying |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is showing that auditors will be in focus on professional skepticism in the consideration of the risk of frauds in the financial statement audit. The auditor's responsibility to detect frauds is very clear. The auditor is responsible for providing the reasonable assurance that the financial statements are free of material fraud. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.54.2.137 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 54, 号 2, p. 137-153, 発行日 2006-09-30 |
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フォーマット | ||||||
application/pdf | ||||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/10501 | |||||
識別子タイプ | HDL |