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AN00234698-20200800-0013.pdf
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Title |
Title |
法定監査に関するEU規制 : 経緯・内容・実施状況
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Kana |
ホウテイ カンサ ニ カンスル EU キセイ : ケイイ・ナイヨウ・ジッシ ジョウキョウ
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Hōtei kansa ni kansuru EU kisei : keii naiyō jisshi jōkyō
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EU regulations on statutory audits : background, content and implementation status
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永見, 尊
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Kana |
ナガミ, タカシ
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Romanization |
Nagami, Takashi
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Affiliation |
慶應義塾大学商学部
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内藤, 文雄
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Kana |
ナイトウ, フミオ
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Romanization |
Naitō, Fumio
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甲南大学
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慶應義塾大学出版会
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ケイオウ ギジュク ダイガク シュッパンカイ
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Romanization |
Keiō gijuku daigaku shuppankai
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2020
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三田商学研究
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Name (Translated) |
Mita business review
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63
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3
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2020
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8
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Start page |
13
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End page |
33
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EU加盟国における財務報告の虚偽表示事案の発生による法定監査人の監査報告書に対する投資家の信頼の著しい低下を受けて, EU規則とEU改正指令が制定された。これによるEU全体レベルでの法定監査に対する規制が強化された。EU加盟各国において所管官庁によるEU規則およびEU改正指令に基づいた規制はCEAOBによって連携・調整されている。本稿は, かかるCEAOBの諸活動を明らかにし, その上で特に財務諸表監査の質に対する「検査」と不適切な監査に対する「執行」に焦点を当ててCEAOBがとりまとめるEUにおける監査規制の実態を調査し, さらにCEAOBのメンバーでもあるESMAがとりまとめるEUにおける不適切な財務報告に対する「執行」の実施状況の実態を調査するものである。
Repetition of misstatement cases about financial reporting in EU member countries caused a significant decrease of investors’ belief about the audit reporting by statutory auditors. In response to the situation, EU Audit Regulation and Amended Audit Directive (EU) were legislated and audit regulations for statutory audits were strengthened at overall level of EU. Audit regulations by competent authorities in EU member countries under EU Audit Regulation and Amended Audit Directive have been co-operated and coordinated with CEAOB. This paper sheds light on the oversight activities of CEAOB, and especially surveys its “inspection activity” about the quality of financial statement audits and “enforcement activity” in terms of the deficient audits. Moreover, this paper investigates the “enforcement activity” in terms of the deficient financial reporting in EU by ESMA which is a member of CEAOB.
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History |
Dec 11, 2020 | | インデックス を変更 |
Jun 1, 2021 | | Creator Role,Creator Link,Creator Name,Creator Kana,Edition 版,Place 場所,Publisher Name,Publisher Kana,Abstract 内容 を変更 |
Aug 25, 2021 | | Full text,Publisher Romanization を変更 |
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