{"created":"2023-05-15T08:20:24.177976+00:00","id":376,"links":{},"metadata":{"_buckets":{"deposit":"b30c6fd1-996c-4089-aa92-4012fe7acdb9"},"_deposit":{"created_by":3,"id":"376","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"376"},"status":"published"},"_oai":{"id":"oai:shobi-u.repo.nii.ac.jp:00000376","sets":["10:8:68"]},"author_link":["708"],"control_number":"376","item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-06-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"14","bibliographicPageStart":"1","bibliographicVolumeNumber":"20","bibliographic_titles":[{"bibliographic_title":"尚美学園大学総合政策論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Shobi journal of policy studies, Shobi University","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"統合報告における非財務情報開示の目的に関し、主として財務数値の補足・補完と捉えるのか、財務諸表情報とは独立した情報価値を重視するのかによっても、監査・保証の立証命題は影響を受けると考えられる。非財務情報が財務報告の一環で統合開示され監査の対象とされる場合には、財務諸表の理解を補う情報が提供されているかとの観点から財務諸表情報との関連性や説明性を主眼に据えることにより、全体としての財務報告の適正表示に関する意見表明を行うことが現実的であろう。一方、例えば任意開示の統合報告において、財務諸表情報とは独立して非財務情報自体の信頼性を保証しようとする場合には、マネジメントの判断そのものの合理性や開示情報の網羅性等を直接的に検証することが求められるが、非財務情報について完全性ないし網羅性の命題設定は困難であろう。統合報告書は未だ多くの国で任意開示が模索されている段階に過ぎないが、制度化以前の任意開示段階において会計士等が信頼性付与に関与できるのは、適切な準拠基準に基づいて作成された数値の合理的保証等や、非財務情報の作成プロセスに着目した限定的保証に止まり、情報内容の「妥当性」に踏み込み形での積極的形式による結論の表明は、現実的には困難と考えられる。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"When non-financial information is legally disclosed by the part of financial reportingand it is made to the object of audit, as for an auditor, it is rational to judge the fair presentation of financial reporting as a whole from the viewpoint whether supplement andcomplement information for the understanding of financial figures is provided. On theother hand, when it tries to assure the reliability of the value of non-financial information independently with financial figures, it is very difficult practically that the assurance practitioner examine comprehensibility of non-financial information and express an opinion concerning the fairness of disclosure on the basis of own substantial judgment. Such a tendency is remarkable especially in integrated reporting on management approach, the problem of whether it is possible to assure the reasonability of management judgment arises. It seems to be difficult to set the uniform compliance standard of assurance underthe management approach, so it is thought that the assurance practitioner can only involvefocusing on verification of information decision process based on the standard used in the company, and the practitioner's conclusion(limited assurance) is expressed in the form that conveys that, based on the procedures performed, nothing has come to the practitioner's attention to cause the practitioner to believe the subject matter information is materially misstated.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"1","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00009990379","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_publisher_22":{"attribute_name":"出版社","attribute_value_mlt":[{"subitem_publisher":"尚美学園大学総合政策学部総合政策学会","subitem_publisher_language":"ja"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12006349","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13497049","subitem_source_identifier_type":"PISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"尚美学園大学総合政策学部"}]},"item_3_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Shobi University"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"トウゴウ ホウコクショ ノ シンライセイ フヨ ニ ムケタ カンガエカタ","subitem_title_language":"ja-Kana"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"越智, 信仁","creatorNameLang":"ja"},{"creatorName":"オチ, ノブヒト","creatorNameLang":"ja-Kana"},{"creatorName":"OCHI, Nobuhito","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-04-21"}],"displaytype":"detail","filename":"KJ00009990379.pdf","filesize":[{"value":"454.6 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KJ00009990379.pdf","url":"https://shobi-u.repo.nii.ac.jp/record/376/files/KJ00009990379.pdf"},"version_id":"e9da5397-74a0-4013-bafe-caaea76c22f5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IIRC","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"統合報告","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"非財務情報","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"監査・保証業務","subitem_subject_scheme":"Other"},{"subitem_subject":"ISAE3000","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"International Integrated Reporting Council","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Integrated Reporting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Non-financial Information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Audit and Assurance Services","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"International Standard on Assurance Engagements 3000","subitem_subject_language":"en","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":"統合報告書の信頼性付与に向けた考え方","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"統合報告書の信頼性付与に向けた考え方","subitem_title_language":"ja"},{"subitem_title":"A Study of Audit and Assurance Services in Integrated Reporting","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["68"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-04-21"},"publish_date":"2017-04-21","publish_status":"0","recid":"376","relation_version_is_last":true,"title":["統合報告書の信頼性付与に向けた考え方"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-09-21T02:53:20.509950+00:00"}