{"_buckets": {"deposit": "fba5497c-c7d8-41d2-b52a-1c0b066be09a"}, "_deposit": {"id": "9007", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "9007"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00009007"}, "item_9_alternative_title_19": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u8a00\u8a9e\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "Analysis of Internal Deficiencies Based on Risk Management : Relation with Residual Risk"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "62", "bibliographicPageStart": "47", "bibliographicVolumeNumber": "53", "bibliographic_titles": [{"bibliographic_title": "\u7d4c\u6e08\u79d1\u5b66"}]}]}, "item_9_description_4": {"attribute_name": "\u6284\u9332", "attribute_value_mlt": [{"subitem_description": "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.", "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/2237/10770"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.53.4.47", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u7d4c\u6e08\u5b66\u4f1a"}]}, "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": "\u5409\u7530, \u5eb7\u82f1"}], "nameIdentifiers": [{"nameIdentifier": "25220", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "YOSHIDA, Yasuhide"}], "nameIdentifiers": [{"nameIdentifier": "25221", "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_53_4_47.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_53_4_47.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/9007/files/ecos_53_4_47.pdf"}, "version_id": "4b4f77cf-ffb6-433f-a182-511f4ad36aed"}]}, "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": "\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u8996\u70b9\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u306e\u6b20\u9665\u306e\u8003\u5bdf\u3000\uff0d\u6b8b\u4f59\u30ea\u30b9\u30af\u3068\u306e\u95a2\u9023\u6027\u3092\u4e2d\u5fc3\u3068\u3057\u3066\uff0d", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u8996\u70b9\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u306e\u6b20\u9665\u306e\u8003\u5bdf\u3000\uff0d\u6b8b\u4f59\u30ea\u30b9\u30af\u3068\u306e\u95a2\u9023\u6027\u3092\u4e2d\u5fc3\u3068\u3057\u3066\uff0d"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/903"], "permalink_uri": "https://doi.org/10.18999/ecos.53.4.47", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2008-12-17"}, "publish_date": "2008-12-17", "publish_status": "0", "recid": "9007", "relation": {}, "relation_version_is_last": true, "title": ["\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u8996\u70b9\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u306e\u6b20\u9665\u306e\u8003\u5bdf\u3000\uff0d\u6b8b\u4f59\u30ea\u30b9\u30af\u3068\u306e\u95a2\u9023\u6027\u3092\u4e2d\u5fc3\u3068\u3057\u3066\uff0d"], "weko_shared_id": null}