A study about Small and medium-sized enterprises accounting reliability assurance
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- Miyashita Satoshi
- Tax Accountant
Bibliographic Information
- Other Title
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- 中小企業会計計算書類の信頼性保証の一考察
- With a focus on a plan of accounting Survey People foundational regulatory Officer Warranty Card
- 取締役保証書を基礎にした会計調査人調査案を中心として
Abstract
<p> The purpose of this paper specify accounting Survey People draft based on regulatory Officer Warranty Card.</p> <p> Therefore, I tried to examine in detail about the second draft considered by Investigation Issues problem Review Study Group. The outline about the second draft is not audit in The Corporation Law of Japan (the “Law”), but to the last investigation. Subject of this paper clarified the problem took a hard look about investigation within the limits the “Law” considered in May 1989.</p> <p> Especially, I earnestly wish to coming under review about small and medium sized enterprises accounting.</p>
Journal
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- Journal of Accounting Resarch for Small- and Medium-sized Entities
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Journal of Accounting Resarch for Small- and Medium-sized Entities 2023 (9), 15-26, 2023
Japan Accounting Association for SMEs
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Details 詳細情報について
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- CRID
- 1390860764354727552
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- ISSN
- 24358789
- 2189650X
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- Text Lang
- ja
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- Data Source
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- JaLC
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- Abstract License Flag
- Disallowed