@article{oai:osu.repo.nii.ac.jp:00002496,
 author = {堀古, 秀徳 and HORIKO, Hidenori},
 issue = {1},
 journal = {大阪産業大学経営論集, OSAKA SANGYO UNIVERSITY JOURNAL OF BUSINESS ADMINISTRATION},
 month = {Nov},
 note = {The purpose of this paper is to summarize the main issues related to the audit plan in a financial statement audit and to present a discussion for future consideration. The audit plan, in a financial statement audit, is designed for the auditor to perform audit work effectively and efficiently, and it is an important guideline for subsequent confirmation of the content of the audit work. In this paper, I review the research in Japan on auditing that theoretically examines the audit plan, and I review the important issues in planning and modifying the audit plan. In particular, I discuss the main issues related to audit planning, including the definition of an audit plan, categories of audit plans, considerations when planning an audit, and the significance of and cautions in developing an audit plan.},
 pages = {1--15},
 title = {監査計画に関する論点整理},
 volume = {24},
 year = {2022},
 yomi = {ホリコ, ヒデノリ}
}