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19世紀中葉イギリス鉄道会社における監査の展開: London and North Western 鉄道会社における内部監査人の設置と外部会計士支援の導入
https://osu.repo.nii.ac.jp/records/2108
https://osu.repo.nii.ac.jp/records/2108a10066cf-e6a9-4b45-b81c-c94c9e8913c2
名前 / ファイル | ライセンス | アクション |
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01-23_澤登先生 (861.6 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-10-09 | |||||
タイトル | ||||||
タイトル | 19世紀中葉イギリス鉄道会社における監査の展開: London and North Western 鉄道会社における内部監査人の設置と外部会計士支援の導入 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Development of Auditing in a British Railway Company during the Mid Nineteenth Century: The Setting of Internal Auditors and Introduction of External Accountant’s Assistance at London and North Western Railway | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 鉄道監査 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 内部監査人 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 外部会計士 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Raillway Auditing | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Internal Auditor | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | External Accountant | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
澤登, 千恵
× 澤登, 千恵× SAWANOBORI, Chie |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose here is to exam the development of auditing in the mid-nineteenth century at a British railway company. By examining the minutes of the Audit Committee and reports prepared after the general meetings of London and North Western Railway Company, a leading company at the time, this study clarifes how the company set the internal auditors and accepted the assistance of an external accountant for its financial statements’ auditing until 1850. We will become aware of the origin of modern internal auditing in the railway company’s auditing practiced during the 1850s | |||||
書誌情報 |
大阪産業大学経営論集 en : OSAKA SANGYO UNIVERSITY JOURNAL OF BUSINESS ADMINISTRATION 巻 19, 号 2・3, p. 1-23, 発行日 2018-06-01 |
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出版者 | ||||||
出版者 | 大阪産業大学学会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1345-1456 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394617 |