シリーズ「監査とその周辺」第4回 資本市場の生命線
Contents
1.2.
3.
4. roDust resiliency
5. Vol 458 2014 10 2014 Forinformation contact Deloitte Touche Tohmatsu LLC
6. 1 en
7. IFRS Stewardship
8. 2013 4 1 137
9. t 0 t 1 Vol 458 2014 10 2014 Forinformation contact Deloitte Touche Tohmatsu LLC
10. IASB FASB 2000
11. 0 12 0 14 19 196 5000 3
12. 1 FE fiduciary duty FE stewardship Vol 458 2014 10 2014 Forinformation contact Deloitte Touche TohmatsuLLC 3 4
13. EO E1 EO0 E1 E 1
14. 0 KS 1988 1987 MBA 2004 200 IFRS IFRS Advisory Council IFIRS ASAF
15. T 6 Vol 458 2014 10 2014 For information contact Deloitte Touche Tohmatsu LLC
16. SOX SOX 0S
17. 11 12 Big Four 480 5 4 4396 4 1 013 51 5 4 0 095 9 5bps
18. 2008 EC PCAOB IAASB IAASB Key Audit Matters KAM KAM
19. 4 2 2
20. 5 3 PwC E amp Y 6 KPMG 9 12 196 19 196 1096 Vol 458 2014 10 2014 Forinformation contact Deloitte Touche TohmatsuLLC 5 IAASB
21. 4 20 3096 0 18 0 14 013 3 2
22. Accountability
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