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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 54(2)

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.54.2.137
6e4f0eba-8a86-48c2-b04c-a5078eb931c6
名前 / ファイル ライセンス アクション
ecos_54_2_137.pdf ecos_54_2_137.pdf (2.0 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
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-
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
著者 張, 影

× 張, 影

WEKO 24614

張, 影

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ZHANG, Ying

× ZHANG, Ying

WEKO 24615

ZHANG, Ying

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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.
内容記述タイプ Abstract
出版者
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
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 ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 54, 号 2, p. 137-153, 発行日 2006-09-30
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
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