{"created":"2023-08-20T10:36:55.326972+00:00","id":2000487,"links":{},"metadata":{"_buckets":{"deposit":"6f3f7f4e-64fb-4e0b-8a21-a138ca058b8b"},"_deposit":{"created_by":13,"id":"2000487","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000487"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:02000487","sets":["43:1691381554154:1691806487694"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-08-31"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"25","bibliographicPageStart":"1","bibliographicVolumeNumber":"38","bibliographic_titles":[{"bibliographic_title":"桃山学院大学総合研究所紀要","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Audit failures are often caused by the inability of auditors to maintain independence. The lack\nof independence is an enemy of systematic and efficient audit operations. How can auditors\nsecure independence? To answer this question, we need to discuss a wide variety of issues,\nincluding not only an appropriate organization of auditors, quality control and governance but also\nthe necessity of auditors’ rotation and the whereabouts of an authority to select auditor members\nor determine remuneration for auditors.\nThis paper focuses on audit quality control, which is an essential task in ensuring reliable audit\nresults, and discusses present situations and problems regarding audit quality control systems\nfrom the viewpoint of audit firms, JICPA (Japanese Institute of Certified Public Accountants) and\nCPAAOB (Certified Public Accountants and Auditing Oversight Board).\nWe also discuss whether or not the size of an audit firms is relevant to its ability to conduct\nappropriate quality control of audit operations, since we consider it important to clarify such\nrelevance or irrelevance for identifying desirable quality control systems for respective audit\nfirms. We conducted a questionnaire survey on both large audit firms and small and medium-size\ncounterparts to find and analyze the status of their respective quality control systems, and this\npaper explains the survey results","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_full_name_3":{"attribute_name":"著者（英）","attribute_value_mlt":[{"names":[{"name":"PARK Tae-Young","nameLang":"en"}]},{"names":[{"name":"MIYAMOTO Kyoko","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"桃山学院大学総合研究所","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11337282","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346048X","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"朴大栄","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"宮本京子","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-08-20"}],"filename":"朴先生・宮本先生.pdf","filesize":[{"value":"382 KB"}],"format":"application/pdf","url":{"url":"https://stars.repo.nii.ac.jp/record/2000487/files/朴先生・宮本先生.pdf"},"version_id":"6dd36b08-3241-45bd-8926-68c48b78f1ac"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"監査法人, 独立性, 品質管理, ガバナンス","subitem_subject_language":"ja"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"監査事務所の品質管理とガバナンス","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"監査事務所の品質管理とガバナンス","subitem_title_language":"ja"},{"subitem_title":"Responsibility of Audit Firms in Quality Control System and Governance","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["1691806487694"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-08-20"},"publish_date":"2023-08-20","publish_status":"0","recid":"2000487","relation_version_is_last":true,"title":["監査事務所の品質管理とガバナンス"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-08-20T10:42:47.926089+00:00"}