{"created":"2021-03-01T06:26:32.250966+00:00","id":19076,"links":{},"metadata":{"_buckets":{"deposit":"e8c8a222-5d3b-4d4f-9913-2ff8defa59a2"},"_deposit":{"created_by":17,"id":"19076","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"19076"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00019076","sets":["659:853:854:1672"]},"author_link":["55735","55736"],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Towards High Quality Audit: Discussion on the 2014 IAASB Framework for Audit Quality","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-12-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"7","bibliographicPageStart":"1","bibliographicVolumeNumber":"62","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The International Auditing and Assurance Standards Board (IAASB) initiated t he audit quality project in December 2009, and published 3 publications on audit quality during 2011-2014. The 2014 Framework for Audit Quality represents the final result of IAASB work during those 4 years. This paper outlines the characteristics of the 2014 Framework, analyzes the process on why it happened, and discusses criteria for high quality audit using elements from the 2014 Framework. Given the huge amount of the input during the 4 years of IAASB audit quality projects for the 2014 Framework, this paper shows that the framework emphasizes three important factors when considering high quality audit : the contextual factors, auditor as the key player of audit quality, and ethics.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/21182"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.62.2.1","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学大学院経済学研究科","subitem_publisher_language":"ja"}]},"item_9_relation_43":{"attribute_name":"関連情報","attribute_value_mlt":[{"subitem_relation_type":"isVersionOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol62","subitem_relation_type_select":"URI"}}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"胡, 丹","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"55735","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"HU, Dan","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"55736","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-02-21"}],"displaytype":"detail","filename":"hu.pdf","filesize":[{"value":"998.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hu.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/19076/files/hu.pdf"},"version_id":"afc07846-303e-430f-afb3-dfbc8eae4132"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Audit quality","subitem_subject_scheme":"Other"},{"subitem_subject":"The International Auditing and Assurance Standards Board (IAASB)","subitem_subject_scheme":"Other"},{"subitem_subject":"Quality audit","subitem_subject_scheme":"Other"},{"subitem_subject":"Auditor's ethical view","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"IAASB監査品質のフレームワーク（2014）の概要と形成 : 高質な監査品質に向けて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IAASB監査品質のフレームワーク（2014）の概要と形成 : 高質な監査品質に向けて","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1672"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-02-04"},"publish_date":"2015-02-04","publish_status":"0","recid":"19076","relation_version_is_last":true,"title":["IAASB監査品質のフレームワーク（2014）の概要と形成 : 高質な監査品質に向けて"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:13:39.976810+00:00"}