@article{oai:nagoya.repo.nii.ac.jp:00009005,
 author = {友杉, 芳正 and TOMOSUGI, Yoshimasa},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {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.},
 pages = {1--8},
 title = {監査の機能と限界},
 volume = {53},
 year = {2006}
}