{"created":"2023-06-20T14:45:54.475962+00:00","id":44,"links":{},"metadata":{"_buckets":{"deposit":"6fe19aee-8f8f-40b6-829f-06c89b99fbea"},"_deposit":{"created_by":10,"id":"44","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"44"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:00000044","sets":["2:23:24:26"]},"author_link":["62"],"control_number":"44","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"86","bibliographicPageStart":"69","bibliographicVolumeNumber":"111","bibliographic_titles":[{"bibliographic_title":"拓殖大学経営経理研究"},{"bibliographic_title":"Takushoku University research in management and accounting","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"筆者が勤務する公認会計士・監査審査会（以後，審査会）の主な業務の一つは，監査事務所に対する検査である。筆者は，審査会に勤務する前に，大学の教員として，内部監査を専門領域としてきた。本稿は，この筆者の経験に基づき，検査が内部監査の品質評価における外部評価と，検査／評価の対象及び業務等に関して共通項を有していることを指摘し，それぞれの分野における知見を活用できる領域を示すことを目的としている。そのため，1 において，審査会の検査の目的，目標，対象，業務及び検査官の要件について述べ，2 において，内部監査及び品質評価の目的や目標等を明らかにした上で，外部評価の目標，対象，業務及び外部評価者の要件について述べた。次の３では，まず，検査と外部評価は，目的，目標，実施主体の性格，法的裏付けの有無，検査／評価者の選任権限等について基本的な違いがあることを述べた。そのうえで，検査／評価の対象が個別監査業務及びその品質管理態勢であること，組織体全体の観点から監査品質の向上に資する目的を有すること，発見される不備等は不備等の当事者により発見されるわけではないことなどの共通項を指摘した。最後に，指摘事項や改善提案の記述や根本原因分析の手法について，知見を相互に活用できることについて論じ，むすびとした。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"拓殖大学経営経理研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13490281","subitem_source_identifier_type":"PISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.97","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"種別","attribute_value_mlt":[{"subitem_text_value":"論文 / Article"}]},"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":"松井, 隆幸","creatorNameLang":"ja"},{"creatorName":"マツイ, タカユキ","creatorNameLang":"ja-Kana"},{"creatorName":"Matsui, Takayuki","creatorNameLang":"en"}],"familyNames":[{"familyName":"松井","familyNameLang":"ja"},{"familyName":"マツイ","familyNameLang":"ja-Kana"},{"familyName":"Matsui","familyNameLang":"en"}],"givenNames":[{"givenName":"隆幸","givenNameLang":"ja"},{"givenName":"タカユキ","givenNameLang":"ja-Kana"},{"givenName":"Takayuki","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"62","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":"2018-03-06"}],"displaytype":"detail","filename":"公認会計士・監査審査会の検査と内部監査における外部評価の共通項.pdf","filesize":[{"value":"457.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"公認会計士・監査審査会の検査と内部監査における外部評価の共通項","url":"https://takushoku-u.repo.nii.ac.jp/record/44/files/公認会計士・監査審査会の検査と内部監査における外部評価の共通項.pdf"},"version_id":"5a9a2b3f-9627-416f-9f0b-ac0877e0e40d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"公認会計士・監査審査会","subitem_subject_scheme":"Other"},{"subitem_subject":"監査事務所の検査","subitem_subject_scheme":"Other"},{"subitem_subject":"内部監査","subitem_subject_scheme":"Other"},{"subitem_subject":"外部評価","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":"公認会計士・監査審査会の検査と内部監査における外部評価の共通項","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公認会計士・監査審査会の検査と内部監査における外部評価の共通項","subitem_title_language":"ja"},{"subitem_title":"Some Common Features between Inspection by CPAAOB and External Assessment in Internal Auditing","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["26"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-06"},"publish_date":"2018-03-06","publish_status":"0","recid":"44","relation_version_is_last":true,"title":["公認会計士・監査審査会の検査と内部監査における外部評価の共通項"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-07-26T06:17:21.348051+00:00"}