@article{oai:cuc.repo.nii.ac.jp:00004640,
 author = {土屋, 和之 and ツチヤ, カズユキ and TSUCHIYA, Kazuyuki},
 issue = {3},
 journal = {千葉商大論叢},
 month = {Dec},
 note = {P(論文), The purpose of this research is examining the impact of equivalence assessment of auditing by European Union on Japanese auditing system. In this assessment International Standards on Auditing and US Generally Accepted Auditing Standards are allowed to be equivalent auditing standards. Japanese auditing standards are not same with ISA, but sre almost equal with ISA. Japanese auditing standards might noy be assessed as equivalent auditing standards.},
 pages = {113--123},
 title = {監査に関するEUの動向 : 監査の同等性評価と日本への影響(影山僖一先生、高木泰典先生退職記念号)},
 volume = {45},
 year = {2007}
}