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財務諸表監査における監査人の役割と責任：監査役等との連携を題材として
https://doi.org/10.18901/00000627
https://doi.org/10.18901/000006278abc07f2-6b8a-4bbd-951f-bebea87596ad
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
025-038財務諸表監査における監査人の役割と責任：監査役等との連携を題材として (822.4 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2015-12-04 | |||||
| タイトル | ||||||
| タイトル | 財務諸表監査における監査人の役割と責任：監査役等との連携を題材として | |||||
| タイトル | ||||||
| タイトル | Auditorʼ Role and Liability in the Financial Statement Audit: The Viewpoint from the Relationship with Audit & Supervisory Board Members | |||||
| 言語 | en | |||||
| 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 | |||||
| ID登録 | ||||||
| ID登録 | 10.18901/00000627 | |||||
| ID登録タイプ | JaLC | |||||
| 著者名 |
篠藤, 涼子
× 篠藤, 涼子 |
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| 著者名（英） |
Shinoto, Ryoko
× Shinoto, Ryoko |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper examines the correlativity of the role and liability of auditors under the Financial Instruments and Exchange Act, establishing the relationshipbetween the Auditor & Supervisory Board Members. It is a theoretical study based on law and norm interpretation. Under Company Law, Audit & Supervisory Board Members assume the role of detecting fraud. In spite of this, auditors have always been expected to do so. However, certain limitations do not allow them to carry out this function. The most recently amended Audit Standards are explicit in their contents with regard to the cooperation between auditors and Audit & Supervisory Board Members to deal with the risk of fraud. The audit standards regulate role and liabilities of the auditor. This amendment presumes no change in the financial statement audit framework, but might imply a certain expansion in the role and liabilities of the auditor. |
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| 書誌情報 |
麗澤経済研究 en : Reitaku International Journal of Economic Studies 巻 23, p. 25-38, 発行日 2015-11-30 |
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| 出版者 | ||||||
| 出版者 | 麗澤大学経済学会 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 2189-339X | |||||
