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イギリスにおける監査人のコーポレート・ガバナンスへの関与
http://hdl.handle.net/10069/29147
http://hdl.handle.net/10069/29147ae23a56d-20d7-4b4f-805d-f308616e8c36
名前 / ファイル | ライセンス | アクション |
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keieikeizai79_03_04.pdf (1.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-08-31 | |||||
タイトル | ||||||
タイトル | イギリスにおける監査人のコーポレート・ガバナンスへの関与 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
福川, 裕徳
× 福川, 裕徳 |
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著者別名 | ||||||
姓名 | Fukukawa, Hironori | |||||
その他のタイトル | ||||||
その他のタイトル | UK Auditor's Involvement in Corporate Governance | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The main role of corporate auditors is to assure the quality of financial statements. In addition, however, auditors in the UK have been required to be concerned with corporate governance since Cadbury Report was issued in 1992. This paper examines the development of the roles of auditors in the UK concerning corporate governance. In particular, it focuses on the matters which concern internal control, going concern and the reporting on them. As a result of the examination, it is made clear that the procedures auditors conduct to fulfill the roles are within a framework of financial statements audit, but there is a possibility of the scope of procedures concerning internal control being expanded. Finally, some problems concerning them are identified and discussed. | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 79, 号 3, p. 79-109, 発行日 1999-12-24 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
論文ID(NAID) | ||||||
関連タイプ | isIdenticalTo | |||||
識別子タイプ | NAID | |||||
関連識別子 | 110000181474 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
sortkey | ||||||
4 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 79(3), pp.79-109; 1999 |