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アイテム
監査人による財務情報の目的適合性への関与の類型化
http://hdl.handle.net/10069/6870
http://hdl.handle.net/10069/6870448b5de9-bc55-45d9-9238-8de27c680e04
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004433214.pdf (1.5 MB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2007-03-13 | |||||
| タイトル | ||||||
| タイトル | 監査人による財務情報の目的適合性への関与の類型化 | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Quality of financial statements assured by auditing | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Assurance of relevance of financial information | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Auditors' judgments on relevance of financial information | |||||
| 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 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 99652 | |||||
| 姓名 | Fukukawa, Hironori | |||||
| その他のタイトル | ||||||
| その他のタイトル | A Classification of the Way in which an Auditor Involves with Relevance of Financial Information | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The purpose of this paper is to present a framework for examining the quality of financial statements assured by auditing in terms of two qualitative characteristics of financial information that are defined in the conceptual frameworks for financial reporting-relevance and reliability-and to classify the way in which auditors are engaged in the judgments on relevance of financial information based on the phases in which the judgments are required and their nature. The classification of auditors' judgments on relevance of financial information presented in this paper is useful for appropriately understanding auditors' judgments the rationale for which has not been properly explained in prior research regarding the role of financial statement audits and the relationship between fair presentation or a true and fair view and compliance with accounting standards. | |||||
| 書誌情報 |
經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 巻 85, 号 3-4, p. 281-306, 発行日 2006-02-24 |
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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 | |||||
| sortkey | ||||||
| 値 | P00280-P00306 | |||||
| 引用 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 經營と經濟. vol.85(3-4), p.281-306; 2006 | |||||
