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■会計監査執行通牒 第2号
監査上の論点:
監査計画,補助者の監督および監査調書の作成・査閲の不十分性,棚卸資産の監査(立会,棚卸結果の集計,評価),現預金の監査(監査手続の不十分性),買掛金の監査(確認),独立性の欠如
■会計監査執行通牒 第12号
見積りの監査,経営者の言明の受け入れ,リスクに対応した監査手続の拡張,監査チーム内のコミュニケーション,専門家の利用
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Bibliographic Record
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- Material Type
- 図書
- ISBN
- 978-4-7658-0568-1
- Title Transcription
- エスイーシー カイケイ カンサ シッコウ ツウチョウ
- Author/Editor
- 福川裕徳 責任編集鈴木孝則, 鳥羽至英, 永見尊, 林隆敏, 福川裕徳, 大森一幸 翻訳・解説
- Author Heading
- 福川, 裕徳, 1970- フクカワ, ヒロノリ, 1970- ( 01194817 )Authorities鈴木, 孝則 スズキ, タカノリ ( 01233811 )Authorities鳥羽, 至英, 1946- トバ, ヨシヒデ, 1946- ( 00127131 )Authorities永見, 尊, 1965- ナガミ, タカシ, 1965- ( 00951720 )Authorities
- Publication, Distribution, etc.
- Publication Date
- 2018.3
- Publication Date (W3CDTF)
- 2018
- Extent
- 339p