{"created":"2023-06-19T09:37:14.566032+00:00","id":4640,"links":{},"metadata":{"_buckets":{"deposit":"21978334-4c88-4427-8324-57c595dbe591"},"_deposit":{"created_by":3,"id":"4640","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4640"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004640","sets":["1:446:468:471"]},"author_link":["6264","6262","6263"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"123","bibliographicPageStart":"113","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"土屋, 和之"}],"nameIdentifiers":[{}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ツチヤ, カズユキ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"TSUCHIYA, Kazuyuki","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Note"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"千葉商科大学商経学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2007-12-01"}],"displaytype":"detail","filename":"KJ00005088572.pdf","filesize":[{"value":"812.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4640/files/KJ00005088572.pdf"},"version_id":"de051418-3ae2-4762-b976-8259b05b6b38"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_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)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_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)"},{"subitem_title":"A study on equivalence assessment of auditing by EU(In Commemoration of the Retirement of Professors Kiichi Kageyama and Yasunori Takagi)","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["471"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-12-01"},"publish_date":"2007-12-01","publish_status":"0","recid":"4640","relation_version_is_last":true,"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)"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:35:40.735222+00:00"}