{"_buckets": {"deposit": "5d9589e9-2662-488b-9dcb-c361e986b309"}, "_deposit": {"id": "8750", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "8750"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00008750"}, "item_9_alternative_title_19": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u8a00\u8a9e\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "Fraud Auditing and CPA Auditing Reform in American and Japanese"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-09-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "153", "bibliographicPageStart": "137", "bibliographicVolumeNumber": "54", "bibliographic_titles": [{"bibliographic_title": "\u7d4c\u6e08\u79d1\u5b66"}]}]}, "item_9_description_4": {"attribute_name": "\u6284\u9332", "attribute_value_mlt": [{"subitem_description": "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\u0027s 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.", "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/2237/10501"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.54.2.137", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u6e08\u5b66\u7814\u7a76\u79d1"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_9_text_14": {"attribute_name": "\u30d5\u30a9\u30fc\u30de\u30c3\u30c8", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u5f35, \u5f71"}], "nameIdentifiers": [{"nameIdentifier": "24614", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "ZHANG, Ying"}], "nameIdentifiers": [{"nameIdentifier": "24615", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "ecos_54_2_137.pdf", "filesize": [{"value": "2.0 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 2000000.0, "url": {"label": "ecos_54_2_137.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/8750/files/ecos_54_2_137.pdf"}, "version_id": "63074391-a69d-473d-93f6-8938d82d30b3"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u4e0d\u6b63\u306b\u5bfe\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u5236\u5ea6\u306e\u6539\u9769\uff0d\u30a2\u30e1\u30ea\u30ab\u3068\u65e5\u672c\u306e\u76e3\u67fb\u5236\u5ea6\u306e\u6574\u5099\u306e\u89b3\u70b9\u304b\u3089\uff0d", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u4e0d\u6b63\u306b\u5bfe\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u5236\u5ea6\u306e\u6539\u9769\uff0d\u30a2\u30e1\u30ea\u30ab\u3068\u65e5\u672c\u306e\u76e3\u67fb\u5236\u5ea6\u306e\u6574\u5099\u306e\u89b3\u70b9\u304b\u3089\uff0d"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/1044"], "permalink_uri": "https://doi.org/10.18999/ecos.54.2.137", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2008-09-03"}, "publish_date": "2008-09-03", "publish_status": "0", "recid": "8750", "relation": {}, "relation_version_is_last": true, "title": ["\u4e0d\u6b63\u306b\u5bfe\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u5236\u5ea6\u306e\u6539\u9769\uff0d\u30a2\u30e1\u30ea\u30ab\u3068\u65e5\u672c\u306e\u76e3\u67fb\u5236\u5ea6\u306e\u6574\u5099\u306e\u89b3\u70b9\u304b\u3089\uff0d"], "weko_shared_id": null}