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監査の機能と限界
https://doi.org/10.18999/ecos.53.4.1
https://doi.org/10.18999/ecos.53.4.1c2186e1b-e45f-41fe-8866-b60d8f43c4a6
名前 / ファイル | ライセンス | アクション |
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ecos_53_4_1.pdf (959.3 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-12-17 | |||||
タイトル | ||||||
タイトル | 監査の機能と限界 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | The Function and Limitation of Auditing | |||||
言語 | en | |||||
著者 |
友杉, 芳正
× 友杉, 芳正× TOMOSUGI, Yoshimasa |
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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 | This paper is considered about my views on “The Function and Limitation of Auditing”. It is important that the role of accounting and auditing should be understood correctly. About the qualitative characteristics of accounting, FASB states that reliability of accounting is 3 items of faithful representation, verifiability, neutrality. IASB states that the same reliability is 5 Items of faithful representation, substance over form, neutrality, prudence, completeness. The joint project by IASB and FASB takes up the contention of faithful representation instead of reliability. There is the difference of reliability, trustworthy, credibility. Reliability of auditing is made up of trust and security. Accounting judgment and auditing judgment are different. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学経済学会 | |||||
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.53.4.1 | |||||
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 53, 号 4, p. 1-8, 発行日 2006-03-25 |
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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/2237/10768 | |||||
識別子タイプ | HDL |