@article{oai:osu.repo.nii.ac.jp:00002108,
 author = {澤登, 千恵 and SAWANOBORI, Chie},
 issue = {2・3},
 journal = {大阪産業大学経営論集, OSAKA SANGYO UNIVERSITY JOURNAL OF BUSINESS ADMINISTRATION},
 month = {Jun},
 note = {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},
 pages = {1--23},
 title = {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},
 volume = {19},
 year = {2018},
 yomi = {サワノボリ, チエ}
}