Auditing

Volume 2015, Issue 25

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Development and a View of Auditor’s Report

Tae Young PARK

2015 Volume 2015 Issue 25 Pages 26-37
Published: March 31, 2015
Released on J-STAGE: June 24, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.26

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Providing the Additional Audit Information and Extension of Auditor’s Report

Akira KANIE

2015 Volume 2015 Issue 25 Pages 38-49
Published: March 31, 2015
Released on J-STAGE: June 26, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.38

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The Intended Benefit of Communicating Key Audit Matters

Sayaka SUMIDA

2015 Volume 2015 Issue 25 Pages 50-61
Published: March 31, 2015
Released on J-STAGE: June 27, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.50

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Descriptions of Key Audit Matters in Audit Reports and Liabilities of Auditors

Etsuro KURONUMA

2015 Volume 2015 Issue 25 Pages 62-69
Published: March 31, 2015
Released on J-STAGE: June 28, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.62

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An Administrative Monetary Penalty Payment Order and Auditing

: The Case of Misawa Homes Kyushu Co., Ltd.

Hiroshi YOSHIMI

2015 Volume 2015 Issue 25 Pages 70-76
Published: March 31, 2015
Released on J-STAGE: June 29, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.70

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Fair Presentation, It’s all a Matter of Perspective

Tadashi FUKAI

2015 Volume 2015 Issue 25 Pages 77-85
Published: March 31, 2015
Released on J-STAGE: June 30, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.77

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Difficulties of Accounting Judgement and Auditing Judgement

― In Relation to Big Camera’s Case ―

Ayako NARITA

2015 Volume 2015 Issue 25 Pages 86-94
Published: March 31, 2015
Released on J-STAGE: July 01, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.86

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Current Status and Remaining Issues of Internal Control Audit

RIEKO TAKAHARA

2015 Volume 2015 Issue 25 Pages 95-103
Published: March 31, 2015
Released on J-STAGE: July 03, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.95

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An Analysis on the Future of the Internal Control Reporting Model Considering the Interactions between Internal Control Audits and Financial Statement Audits under the Financial Instruments and Exchange Act of Japan

Yoshitaka YAMADA

2015 Volume 2015 Issue 25 Pages 104-112
Published: March 31, 2015
Released on J-STAGE: July 05, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.104

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How Audit & Supervisory Board Members Should Verify and Check Internal Control Systems

Shingo KAMEI

2015 Volume 2015 Issue 25 Pages 113-123
Published: March 31, 2015
Released on J-STAGE: July 05, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.113

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The Relation between Internal Control Audit and Internal Audit

Kazuo TAKEDA

2015 Volume 2015 Issue 25 Pages 124-132
Published: March 31, 2015
Released on J-STAGE: July 06, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.124

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The Recent Trend of Internal Audit for Charities in UK

Yuko UEHARA

2015 Volume 2015 Issue 25 Pages 133-142
Published: March 31, 2015
Released on J-STAGE: July 07, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.133

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The Ideal Way of Risk Based Audit in Formulating Internal Audit Overall Opinion

Chikara SHIMAZAKI

2015 Volume 2015 Issue 25 Pages 143-150
Published: March 31, 2015
Released on J-STAGE: July 11, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.143

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A Study on the Big Data Auditing for the Effective Use

Yuji SHIMADA

2015 Volume 2015 Issue 25 Pages 151-161
Published: March 31, 2015
Released on J-STAGE: July 11, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.151

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Influences and Issues by Application of CAAT in CPA Audits

Motohiko NAKAMURA

2015 Volume 2015 Issue 25 Pages 162-170
Published: March 31, 2015
Released on J-STAGE: July 12, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.162

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A Study about Assurance Services for Japan’s SMEs Reports

― Introduced by the Compliance Audit for the Financial Statements of Special Purpose ―

Kentaro MATSUZAKI

2015 Volume 2015 Issue 25 Pages 171-181
Published: March 31, 2015
Released on J-STAGE: July 13, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.171

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A Study on Judicial Precedents for Auditors’ Responsibilities in Japan

Nobuo SHIMA

2015 Volume 2015 Issue 25 Pages 182-190
Published: March 31, 2015
Released on J-STAGE: July 15, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.182

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A Study on Audit Engagement by Large Audit Firms

: The Case of Auditor Switching during the Term

Ayami SAKAI

2015 Volume 2015 Issue 25 Pages 191-201
Published: March 31, 2015
Released on J-STAGE: July 15, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.191

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The Literatures on Auditing published in 2013

Hidetaka FUJIWARA

2015 Volume 2015 Issue 25 Pages 202-216
Published: March 31, 2015
Released on J-STAGE: July 17, 2017

DOIhttps://doi.org/10.11208/jauditing.2015.202

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