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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
その他のタイトル: A Classification of the Way in which an Auditor Involves with Relevance of Financial Information
著者: 福川, 裕徳
著者(別表記) : Fukukawa, Hironori
発行日: 2006年 2月24日
引用: 經營と經濟. vol.85(3-4), p.281-306; 2006
抄録: 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.
キーワード: Quality of financial statements assured by auditing / Assurance of relevance of financial information / Auditors' judgments on relevance of financial information
URI: http://hdl.handle.net/10069/6870
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第85巻 第3-4号

引用URI : http://hdl.handle.net/10069/6870



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