Auditing

Volume 2017, Issue 27

Displaying 1-19 of 19 articles from this issue

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Governance and IT Utilization as Seen from the Point of View of the Audit Regulation

Masayuki HORIE

2017 Volume 2017 Issue 27 Pages 3-12
Published: March 31, 2017
Released on J-STAGE: July 28, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.3

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Corporate Governance and Financial Reporting Quality

Tomomi TAKADA

2017 Volume 2017 Issue 27 Pages 13-20
Published: March 31, 2017
Released on J-STAGE: August 08, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.13

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Audit Approach to Fraud from the Point of View of the 3 types of Audit

Junya HAKODA

2017 Volume 2017 Issue 27 Pages 21-30
Published: March 31, 2017
Released on J-STAGE: August 08, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.21

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Revisiting Financial Statements Audit Practice from a Corporate Governance Perspective

Yoshitaka YAMADA

2017 Volume 2017 Issue 27 Pages 31-39
Published: March 31, 2017
Released on J-STAGE: August 10, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.31

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How Audit Should Be to Mitigate Corporate Fraud Risk?

─ as Seen from the Point of View of Auditing and Supervisory Board

Joji OKADA

2017 Volume 2017 Issue 27 Pages 40-46
Published: March 31, 2017
Released on J-STAGE: August 10, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.40

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Legal and Other Issues for the Improvement of the Internal Audit

Katsuyuki KANDA

2017 Volume 2017 Issue 27 Pages 47-57
Published: March 31, 2017
Released on J-STAGE: August 10, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.47

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Independence of Internal Auditors and Corporate Governance of Public-listed Corporations

Tamaki KAKIZAKI

2017 Volume 2017 Issue 27 Pages 58-67
Published: March 31, 2017
Released on J-STAGE: August 11, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.58

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Reformation of Auditing and Supervising Functions by Promoting the Coordination of the Three-type Audits in Japan within Hitachi Group

― Use Case of the Tense Coordination by Reciprocal Assessment

Toshitake HASUNUMA

2017 Volume 2017 Issue 27 Pages 68-79
Published: March 31, 2017
Released on J-STAGE: August 11, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.68

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An Empirical Analysis of the Auditor Change

― Compared with ‘Expiration of Term’ Companies and Others Companies ―

Yoshihiro SAKUMA

2017 Volume 2017 Issue 27 Pages 80-88
Published: March 31, 2017
Released on J-STAGE: August 14, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.80

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A Game Theoretical Analysis of Mandatory Audit Firm Rotation

Takefumi TAMURA, Yoshihiro MACHIDA

2017 Volume 2017 Issue 27 Pages 89-96
Published: March 31, 2017
Released on J-STAGE: August 14, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.89

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Future Development of Compilation Services for SMEs in Japan

─ Focusing on Comparison with ISRS 4410, SSARS No. 21

Kentaro MATSUZAKI

2017 Volume 2017 Issue 27 Pages 99-110
Published: March 31, 2017
Released on J-STAGE: August 15, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.99

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The Future of the Statutory Auditing and Assurance Providing: the French Perspective

Kyoko MIYAMOTO

2017 Volume 2017 Issue 27 Pages 111-122
Published: March 31, 2017
Released on J-STAGE: August 15, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.111

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Empirical Analysis on Business Risk and Audit Fees

Tomomi TAKADA

2017 Volume 2017 Issue 27 Pages 123-133
Published: March 31, 2017
Released on J-STAGE: August 18, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.123

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Skeptical Action in a Financial Statement Audit: With a Focus on Considerations of the Methodological Skepticism

Hidenori HORIKO

2017 Volume 2017 Issue 27 Pages 134-142
Published: March 31, 2017
Released on J-STAGE: August 18, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.134

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How the Meta-evidence Work in Evaluating the Reliability of the Audit Evidence by the Auditor, and in Obtaining Reasonable Assurance?

Makito KISHI

2017 Volume 2017 Issue 27 Pages 143-154
Published: March 31, 2017
Released on J-STAGE: August 19, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.143

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A Study on Audit Engagement Scope

― Analysis from the Viewpoint of Business Audit

Yuji SHIMADA

2017 Volume 2017 Issue 27 Pages 155-165
Published: March 31, 2017
Released on J-STAGE: August 29, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.155

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The Issue for the Governance Improvement by Internal Audit

― in the Light of Communication between Management and Internal Auditor ―

Emi NAKAMURA

2017 Volume 2017 Issue 27 Pages 166-175
Published: March 31, 2017
Released on J-STAGE: August 31, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.166

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Legal Steps toward Unlawful Rejection of Residents Audit Claim

─ Focusing on Notice of Reasons for not Filing Suit in Derivative Lawsuit

Taku KONNO

2017 Volume 2017 Issue 27 Pages 176-187
Published: March 31, 2017
Released on J-STAGE: August 31, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.176

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The Literatures on Auditing published in 2015

Yoshihiro SAKUMA

2017 Volume 2017 Issue 27 Pages 190-208
Published: March 31, 2017
Released on J-STAGE: August 31, 2017

DOIhttps://doi.org/10.11208/jauditing.2017.190

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