{"created":"2023-05-15T13:48:03.734700+00:00","id":9350,"links":{},"metadata":{"_buckets":{"deposit":"0d59e721-3410-4482-8ae6-b27c655320e5"},"_deposit":{"created_by":13,"id":"9350","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"9350"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00009350","sets":["43:52:1849"]},"author_link":["197","198"],"control_number":"9350","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-22","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"289","bibliographicPageStart":"253","bibliographicVolumeNumber":"62","bibliographic_titles":[{"bibliographic_title":"桃山学院大学経済経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"On April 7, 2020, the government declared a state of emergency to seven\nprefectures, including Tokyo and Osaka, as part of the government’s\ncountermeasures against COVID-19 infections. Following the declaration of\nthe state of emergency, many companies in Japan were forced to switch to\nworking from home. This also applies to Japanese audit corporations, and I\nunderstand that audit partners and staffs have not been able to go to their\noffices, nor visit the audit clients. As if in response to this, the Japanese\nInstitute of Certified Public Accountants released “Points to note on\nAuditing Related to COVID-19 (Parts 1 to 6)” from March to June. The\nInternational Auditing and Assurance Standards Council also published\nseveral types of “Staff Alerts on Audit Practices”. Furthermore, in order to\ndeal with accounting problems under COVID-19, the Accounting Standards\nBoard of Japan has also published “The Concept of the Impact of COVID-\n19 on Making Accounting Estimates.”\nUnder such circumstances, the year-end audit of the settlement of\naccounts in March 2020 (2,362 of the listed companies) was conducted, and\nhow each audit corporation carries out the audit field works under the\nenvironment.\nConsidering the above circumstances, I performed the fact-finding\nsurvey by interviews against Big 4 accounting firms in Japan (EY\nShinnihon, Tohmatsu, Azusa, PwC Arata) and other large Japanese audit\ncorporations (Taiyo, Gyousei and Hibiki) with the cooperation of the Japan\nCertified Public Accountants Association Osaka branch. Especially, I\ninterviewed how to perform the year-end audit for listed companies and\nhow to determine the reasonableness of accounting estimates by audit\nclients.\nThe structure of this paper is as follows. Section 2 outlines the response\nof regulators under COVID-19 and points to note in audits. After giving an\noverview of the interview survey in Section 3, the results of the interview\nsurvey will be presented and interpreted in Section 4. The final section,\nSection 5, gives a summary of this article and prospects.","subitem_description_type":"Abstract"}]},"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"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00240555","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869721","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小澤, 義昭","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"197","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"OZAWA, Yoshiaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"198","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-04-13"}],"displaytype":"detail","filename":"p253_小澤義昭.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"小澤義昭","url":"https://stars.repo.nii.ac.jp/record/9350/files/p253_小澤義昭.pdf"},"version_id":"7611c0c2-0d1d-46b2-9593-98147e4141d9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"新型コロナウイルス感染症（COVID-１９)","subitem_subject_scheme":"Other"},{"subitem_subject":"会計上の見積り","subitem_subject_scheme":"Other"},{"subitem_subject":"監査","subitem_subject_scheme":"Other"},{"subitem_subject":"大手監査法人","subitem_subject_scheme":"Other"},{"subitem_subject":"グループ監査","subitem_subject_scheme":"Other"}]},"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":"新型コロナウイルス感染症（COVID-１９) 拡大下の監査 : 監査法人に対するインタビュー調査を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"新型コロナウイルス感染症（COVID-１９) 拡大下の監査 : 監査法人に対するインタビュー調査を中心に","subitem_title_language":"ja"},{"subitem_title":"Auditing Under COVID-１９ :  Fact-Finding Survey by Interviews","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["1849"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-04-13"},"publish_date":"2021-04-13","publish_status":"0","recid":"9350","relation_version_is_last":true,"title":["新型コロナウイルス感染症（COVID-１９) 拡大下の監査 : 監査法人に対するインタビュー調査を中心に"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-06-19T03:40:42.361640+00:00"}