Auditing

Volume 2014, Issue 24

Displaying 1-14 of 14 articles from this issue

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Globalization and the Role of CPAs：Challenges and Opportunities for CPAs

Kimitaka MORI

2014 Volume 2014 Issue 24 Pages 17-25
Published: March 31, 2014
Released on J-STAGE: June 08, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.17

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Auditing Standards under Economic Globalization

Yoshihiro INOUE

2014 Volume 2014 Issue 24 Pages 26-34
Published: March 31, 2014
Released on J-STAGE: June 09, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.26

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The Strategy of Knowledge in the Global Accounting Firm

Kaoru KASHIMA

2014 Volume 2014 Issue 24 Pages 35-41
Published: March 31, 2014
Released on J-STAGE: June 10, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.35

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Professional Skepticism as a Rhetoric

Hiroshi TAKI

2014 Volume 2014 Issue 24 Pages 42-49
Published: March 31, 2014
Released on J-STAGE: June 13, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.42

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Communication among the Engagement Team and between Auditors in Group Audit and Other Situations, to Address Risks of Fraud

– Relating to Standard Setting to Address Risks of Fraud in an Audit–

Koichiro TSUKUDA

2014 Volume 2014 Issue 24 Pages 50-59
Published: March 31, 2014
Released on J-STAGE: June 14, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.50

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Coordination with the Audit & Supervisory Board Member and the Accounting Auditor, and Quality Control of Procedures for the Replacement of Auditors and for Change of Key Personnel in Audit Engagements by Rotation Policies

Keiji SHIBAHARA

2014 Volume 2014 Issue 24 Pages 60-71
Published: March 31, 2014
Released on J-STAGE: June 16, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.60

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A Study on Disclosure and Assurance of Risk Information in the Financial Reporting

Noriyuki KONISHI

2014 Volume 2014 Issue 24 Pages 72-80
Published: March 31, 2014
Released on J-STAGE: June 16, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.72

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Functions of Non-executive Directors and Audit & Supervisory Board Members to Address Risks of Fraud

Tomonori AKISAKA

2014 Volume 2014 Issue 24 Pages 81-91
Published: March 31, 2014
Released on J-STAGE: June 17, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.81

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Fraud Risk Response from the Viewpoint of Internal Auditing including IT Auditing

Yuji SHIMADA

2014 Volume 2014 Issue 24 Pages 92-102
Published: March 31, 2014
Released on J-STAGE: June 20, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.92

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Market Reaction to Auditor Switching during the Term

Ayami SAKAI

2014 Volume 2014 Issue 24 Pages 103-114
Published: March 31, 2014
Released on J-STAGE: June 21, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.103

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Experimental Survey on the Review Engagement of Quarterly Financial Statements in Japan

Yoshi'nao MATSUMOTO, Yoshihiro MACHIDA

2014 Volume 2014 Issue 24 Pages 115-125
Published: March 31, 2014
Released on J-STAGE: June 21, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.115

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Demise of Accounting Profession's Autonomy in United States and its Backdrop

Akira NIN

2014 Volume 2014 Issue 24 Pages 126-136
Published: March 31, 2014
Released on J-STAGE: June 21, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.126

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Internal Control Quality, Client Bargaining Power, and Audit Fees

Daili HU

2014 Volume 2014 Issue 24 Pages 137-148
Published: March 31, 2014
Released on J-STAGE: June 22, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.137

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The Literatures on Auditing published in 2012

Hidetaka FUJIWARA

2014 Volume 2014 Issue 24 Pages 149-165
Published: March 31, 2014
Released on J-STAGE: June 23, 2017

DOIhttps://doi.org/10.11208/jauditing.2014.149

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