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アイテム
監査事務所の品質管理とガバナンス
https://stars.repo.nii.ac.jp/records/2000487
https://stars.repo.nii.ac.jp/records/2000487274f1b1b-5922-46b2-b63e-bea278ee3224
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
朴先生・宮本先生.pdf (382 KB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2023-08-20 | |||||||
| タイトル | ||||||||
| タイトル | 監査事務所の品質管理とガバナンス | |||||||
| 言語 | ja | |||||||
| タイトル | ||||||||
| タイトル | Responsibility of Audit Firms in Quality Control System and Governance | |||||||
| 言語 | en | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| キーワード | ||||||||
| 言語 | ja | |||||||
| 主題 | 監査法人, 独立性, 品質管理, ガバナンス | |||||||
| 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 |
朴大栄
× 朴大栄× 宮本京子
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| 著者（英） | ||||||||
| 姓名 | PARK Tae-Young | |||||||
| 言語 | en | |||||||
| 著者（英） | ||||||||
| 姓名 | MIYAMOTO Kyoko | |||||||
| 言語 | en | |||||||
| 抄録 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | Audit failures are often caused by the inability of auditors to maintain independence. The lack of independence is an enemy of systematic and efficient audit operations. How can auditors secure independence? To answer this question, we need to discuss a wide variety of issues, including not only an appropriate organization of auditors, quality control and governance but also the necessity of auditors’ rotation and the whereabouts of an authority to select auditor members or determine remuneration for auditors. This paper focuses on audit quality control, which is an essential task in ensuring reliable audit results, and discusses present situations and problems regarding audit quality control systems from the viewpoint of audit firms, JICPA (Japanese Institute of Certified Public Accountants) and CPAAOB (Certified Public Accountants and Auditing Oversight Board). We also discuss whether or not the size of an audit firms is relevant to its ability to conduct appropriate quality control of audit operations, since we consider it important to clarify such relevance or irrelevance for identifying desirable quality control systems for respective audit firms. We conducted a questionnaire survey on both large audit firms and small and medium-size counterparts to find and analyze the status of their respective quality control systems, and this paper explains the survey results |
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| 言語 | en | |||||||
| 書誌情報 |
ja : 桃山学院大学総合研究所紀要 巻 38, 号 1, p. 1-25 |
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| 出版者 | ||||||||
| 出版者 | 桃山学院大学総合研究所 | |||||||
| 言語 | ja | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 1346048X | |||||||
| 書誌レコードID | ||||||||
| 収録物識別子タイプ | NCID | |||||||
| 収録物識別子 | AA11337282 | |||||||
