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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
その他のタイトル: UK Auditor's Involvement in Corporate Governance
著者: 福川, 裕徳
著者(別表記) : Fukukawa, Hironori
発行日: 1999年12月24日
出版者: 長崎大学経済学会
引用: 経営と経済, 79(3), pp.79-109; 1999
抄録: 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.
URI: http://hdl.handle.net/10069/29147
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第79巻 第3号

引用URI : http://hdl.handle.net/10069/29147



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