The purpose of the study was to identify the camp components influencing on camp outcomes for youth development. At the first phase of this study, more than 3,971 affiliate members who hold the camp director certification of National Camp Association of Japan were asked to participant in this study. The subjects were selected based on the following criteria; _1） the course was directed by person with the certification of NCAJ, _2） the course was scheduled from July 20 to Aug 31 in 2007, _3） the age range for participants was from 8 to 18 years old, _4） the length of course was more than three-day, and _5） the number of participants was more than ten. As the result, 1590 campers from 55 courses, who completed the research procedure, were subjects in this study. The Camp Outcome Scale based on 2002 and 2003 national survey of American Camping Association was administered before and after the course for campers. On the other hands, in order to identify the camp components for camp outcomes, the Camp Factor Scale included the questions about program types, living and natural environment, and camper and staff management was administrated to camp directors after the course. The samples showed the demographic features such as less than seven-day, about thirty campers aged 8-11, and operation by non-profit organization on the average, and demonstrated the significant increase of camp outcome after the course totally. The result suggested the benefit of camp factors such as environmental concern, appropriately primitive setting, about thirty-camper unit, and plenty of staff ratios of one to three on youth camp outcome.

近年，欧米を中心に職業的懐疑心の在り方が改めて問われており，規制当局と監査事務所の間で議論が重ねられている。この職業的懐疑心に係る議論の内容を公表されている資料等に基づき，時系列的に規制当局の立場と監査事務所側のそれぞれの立場から，英国の議論を中心に整理を行った。そして，規制当局が何をもって監査事務所の職業的懐疑心の欠如を憂慮し，どのような改善を求めているのか，それに対して，監査事務所はどのように反論し，グローバルベースでどのように対処しようとしているのかについて考察を行った。更に，この目に見えない職業的懐疑心に対して，規制当局は具体的にどのような実務的対応を監査人，監査チーム及び監査事務所に求めているのかを見ていくことにより，規制当局が求めている「正しい職業的懐疑心の発揮」とは何かを　筆者の35年間の監査実務経験を踏まえて，明らかにしていった。そして，最後に我が国監査実務に与える影響について検討した。