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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. 53(4)

リスク管理の視点に基づく内部統制の欠陥の考察 -残余リスクとの関連性を中心として-

https://doi.org/10.18999/ecos.53.4.47
8336c345-8541-4145-947e-6c9f9c0cff3c
名前 / ファイル ライセンス アクション
ecos_53_4_47.pdf ecos_53_4_47.pdf (2.0 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-12-17
タイトル
タイトル リスク管理の視点に基づく内部統制の欠陥の考察 -残余リスクとの関連性を中心として-
その他のタイトル
その他のタイトル Analysis of Internal Deficiencies Based on Risk Management : Relation with Residual Risk
著者 吉田, 康英

× 吉田, 康英

WEKO 25220

吉田, 康英

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YOSHIDA, Yasuhide

× YOSHIDA, Yasuhide

WEKO 25221

YOSHIDA, Yasuhide

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抄録
内容記述 The purpose of this study is to clarify the assessment criteria for internal deficiencies of PCAOB Auditing Standard No.2. In this article I point out two perspectives of assessment for internal deficiencies, likelihood and magnitude of the misstatement. The definition of likelihood is same of FASB Statement No.5 and the factor of magnitude is whether it is inconsequential. I also examine overview of Enterprise Risk Management-Integrated Framework by COSO and show that the perspectives of assessment of residual risk are same of internal deficiencies. Because assessment criteria of internal deficiencies and residual risk is same, same methodology can be applied. I suggest implication of using risk map that is a tool of risk management to recognize and evaluate internal deficiencies.
内容記述タイプ Abstract
出版者
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
ID登録
ID登録 10.18999/ecos.53.4.47
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 53, 号 4, p. 47-62, 発行日 2006-03-25
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10770
識別子タイプ HDL
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