{"created":"2023-06-19T07:56:36.274792+00:00","id":98,"links":{},"metadata":{"_buckets":{"deposit":"8246a9f4-8a31-4cbf-949d-fffbe28b80f0"},"_deposit":{"created_by":14,"id":"98","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"98"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:00000098","sets":["12:2:32"]},"author_link":["142"],"control_number":"98","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"46","bibliographicPageStart":"29","bibliographicVolumeNumber":"42","bibliographic_titles":[{"bibliographic_title":"北九州市立大学商経論集"},{"bibliographic_title":"The Review of business and economics","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"日、米、国際監査基準書のコンテンツそれぞれに規定されている「正当なる注意義務」と「懐疑心」要請の内包を、懐疑心の内向性、外向性の視点、さらには深度によって分類・階層化し、監査人懐疑心の諸要素への還元と、それらの個別の論究を試みた。論考にあっては各国監査基準書の文脈に託された含意を対比させ、「心証のリセット」要請に見られるように、無意識領域に至るまで深化し得る懐疑心の発現が必要であることを示唆した。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北九州市立大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11572872","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13472623","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"任, 章","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"142","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-07-07"}],"displaytype":"detail","filename":"商-42(1)-2.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"商-42(1)-2","url":"https://kitakyu.repo.nii.ac.jp/record/98/files/商-42(1)-2.pdf"},"version_id":"0d01dd33-8b37-4cd7-9653-691b3e6bbbe8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"懐疑心の深度","subitem_subject_scheme":"Other"},{"subitem_subject":"正当な注意義務","subitem_subject_scheme":"Other"},{"subitem_subject":"プレサンプティブ・ダウト","subitem_subject_scheme":"Other"},{"subitem_subject":"ヒューリスティクス","subitem_subject_scheme":"Other"},{"subitem_subject":"外向的懐疑心","subitem_subject_scheme":"Other"},{"subitem_subject":"内向的懐疑心","subitem_subject_scheme":"Other"},{"subitem_subject":"SAS第99号","subitem_subject_scheme":"Other"},{"subitem_subject":"経営者誠実性の間接的棄却","subitem_subject_scheme":"Other"},{"subitem_subject":"心証のリセット","subitem_subject_scheme":"Other"},{"subitem_subject":"法廷型監査","subitem_subject_scheme":"Other"}]},"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":"監査人懐疑心の深度に関わる事柄の一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"監査人懐疑心の深度に関わる事柄の一考察","subitem_title_language":"ja"},{"subitem_title":"Speculative thought on depth leveling of auditor’s skepticism","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["32"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-07-07"},"publish_date":"2012-07-07","publish_status":"0","recid":"98","relation_version_is_last":true,"title":["監査人懐疑心の深度に関わる事柄の一考察"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-02-17T02:36:14.265948+00:00"}