Auditing

Volume 2013, Issue 23

Displaying 1-17 of 17 articles from this issue

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Independent Auditor’s Ideal Responses to Fraud in an Audit of Financial Statements

In Relation to Recent Accounting Fraud Cases

Shinsuke TAKATANI

2013 Volume 2013 Issue 23 Pages 17-26
Published: March 31, 2013
Released on J-STAGE: May 19, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.17

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Business Law as a Prerequisite for Statutory Audits

Masao YANAGA

2013 Volume 2013 Issue 23 Pages 27-34
Published: March 31, 2013
Released on J-STAGE: May 20, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.27

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A Mission of C.P.A. and Internal Audit

Kazuo TAKEDA

2013 Volume 2013 Issue 23 Pages 35-42
Published: March 31, 2013
Released on J-STAGE: May 21, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.35

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Professional Audit of Environmental and CSR Information

Recommendations for the Coming Age of Integrated Reporting

Eriko NASHIOKA

2013 Volume 2013 Issue 23 Pages 43-49
Published: March 31, 2013
Released on J-STAGE: May 22, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.43

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Can Integrated Reporting Evolve Without Assurance?

Koji IKEDA

2013 Volume 2013 Issue 23 Pages 50-57
Published: March 31, 2013
Released on J-STAGE: May 23, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.50

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Diversity of Local Government Auditing and the Role of CPA

in the Cotext of Better Public Governance

Naohide ENDO

2013 Volume 2013 Issue 23 Pages 58-66
Published: March 31, 2013
Released on J-STAGE: May 24, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.58

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‘Economic Trends’ and ‘Development Framework of Accounting Professional'

Masatoshi SAKAKI

2013 Volume 2013 Issue 23 Pages 67-74
Published: March 31, 2013
Released on J-STAGE: May 25, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.67

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Global Evolution of Accounting Professional Qualifications from the United Kingdom and its Harmonization

Hiroko INOKUMA

2013 Volume 2013 Issue 23 Pages 75-86
Published: March 31, 2013
Released on J-STAGE: May 26, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.75

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Does the Big 3 Provide Higher Audit Quality in Japan?

Evidence from Auditor Change of Former ChuoAoyama Clients

Takuya OIKAWA

2013 Volume 2013 Issue 23 Pages 87-95
Published: March 31, 2013
Released on J-STAGE: May 27, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.87

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The Assets Inventory in the Ancient Times and Audit

Kazumasa KONISHI

2013 Volume 2013 Issue 23 Pages 96-103
Published: March 31, 2013
Released on J-STAGE: May 30, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.96

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A Study on the Function of Professional Ethics for Auditors in the Social Convention

Nobuo SHIMA

2013 Volume 2013 Issue 23 Pages 104-113
Published: March 31, 2013
Released on J-STAGE: May 30, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.104

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The Transition of Internal Audit Approach in Each Engagement

A perspective from SAWYER’S INTERNAL AUDITING

Chikara SHIMAZAKI

2013 Volume 2013 Issue 23 Pages 114-121
Published: March 31, 2013
Released on J-STAGE: May 31, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.114

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Can We Detect the Auditor-to-Client Revolving Door in Japan?

Nobuhiro ASANO

2013 Volume 2013 Issue 23 Pages 122-131
Published: March 31, 2013
Released on J-STAGE: June 01, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.122

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Practical Observations on Auditor’s Skepticism

Yoshiaki OZAWA

2013 Volume 2013 Issue 23 Pages 132-142
Published: March 31, 2013
Released on J-STAGE: June 02, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.132

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Auditor Conservatism and Auditor Switching

the Clients’ Financial Reporting Viewpoint

Ayami SAKAI

2013 Volume 2013 Issue 23 Pages 143-154
Published: March 31, 2013
Released on J-STAGE: June 03, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.143

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Audit Office Size and Properties of analyst Earnings Forecasts

Yusaku YAMAGUCHI

2013 Volume 2013 Issue 23 Pages 155-165
Published: March 31, 2013
Released on J-STAGE: June 06, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.155

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The Literatures on Auditing published in 2011

Yoshiaki KOMATSU

2013 Volume 2013 Issue 23 Pages 167-183
Published: March 31, 2013
Released on J-STAGE: June 07, 2017

DOIhttps://doi.org/10.11208/jauditing.2013.167

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