{"created":"2023-12-19T00:19:30.380493+00:00","id":2000020,"links":{},"metadata":{"_buckets":{"deposit":"c86675b2-5e7a-4f62-9539-bf48bd84548d"},"_deposit":{"created_by":10,"id":"2000020","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000020"},"status":"published"},"_oai":{"id":"oai:kyotogakuen.repo.nii.ac.jp:02000020","sets":["207:1702881057965"]},"author_link":[],"control_number":"2000020","item_1702879049583":{"attribute_name":"出版社","attribute_value_mlt":[{"subitem_publisher":"京都先端科学大学経済経営学部学会","subitem_publisher_language":"ja"}]},"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-11-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"6","bibliographicNumberOfPages":"27","bibliographicPageEnd":"27","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"京都先端科学大学経済経営学部論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Faculty of Economics and Business Administration journal, Kyoto University of Advanced Science","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"要旨\n　近年の非財務情報の重要性の高まりを受け、2020 年に監査基準の改訂が行われた。この改訂により、その他の記載内容に対する監査人の役割が明確化し、監査報告書に「その他の記載内容」区分が追加され、2021 年に監査基準報告書720 が改正されることとなった。その他の記載内容に対する監査人の役割を記載した監査基準報告書720 は、2015 年に公表された国際監査基準720（改訂）を修正し、わが国に取り込んだものである。改正された監査基準報告書720 の基となる国際監査基準720（改訂）は多くの利害関係者のコメントを反映して改訂されたものであり、その改訂には長い年月を要している。本稿では、国際監査基準720 の改訂過程とその過程で利害関係者から寄せられたコメントを紹介し、これらのコメントの基準設定への影響を見る。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_identifier_14":{"attribute_name":"URL","attribute_value_mlt":[{"subitem_identifier_type":"DOI","subitem_identifier_uri":"https://doi.org/10.60325/kuasjournaleba.006_001"}]},"item_2_relation_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_language":"ja","subitem_relation_name_text":"京都先端科学大学経済経営学部論集"}],"subitem_relation_type":"isPartOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"2435046X","subitem_relation_type_select":"PISSN"}}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12888623","subitem_source_identifier_type":"NCID"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"池井, 優佳","creatorNameLang":"ja"},{"creatorName":"IKEI, Yuka","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-12-19"}],"filename":"01論文-経営-池井先生.pdf","filesize":[{"value":"432 KB"}],"format":"application/pdf","licensetype":"license_5","mimetype":"application/pdf","url":{"url":"https://kyotogakuen.repo.nii.ac.jp/record/2000020/files/01論文-経営-池井先生.pdf"},"version_id":"cacd0f9b-57d9-4574-936e-ef2e2a3e325f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"その他の記載内容","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"国際監査基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"非財務情報","subitem_subject_language":"ja","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":"ISA 720 の改訂過程と利害関係者の反応","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ISA 720 の改訂過程と利害関係者の反応","subitem_title_language":"ja"}]},"item_type_id":"2","owner":"10","path":["1702881057965"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-12-19"},"publish_date":"2023-12-19","publish_status":"0","recid":"2000020","relation_version_is_last":true,"title":["ISA 720 の改訂過程と利害関係者の反応"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-01-05T07:44:12.514115+00:00"}