{"created":"2023-06-19T07:35:58.241675+00:00","id":1820,"links":{},"metadata":{"_buckets":{"deposit":"d1b99f40-f71e-41f1-9763-f1330185125e"},"_deposit":{"created_by":10,"id":"1820","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"1820"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:00001820","sets":["1:18:151"]},"author_link":["4457","4456"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"20","bibliographicPageEnd":"63","bibliographicPageStart":"57","bibliographic_titles":[{"bibliographic_title":"目白大学経営学研究"},{"bibliographic_title":"Mejiro Journal of Managemant","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，ドイツ企業で開示されている非財務情報の監査について，監査人による監査報告書の記載事例を紹介するものである。欧州連合（EU）では，2014年に企業の非財務情報開示について規定した「CSR指令」が発効している。2017年のCSR指令転換法によりドイツ商法典に導入された規定では，一定の企業について非財務情報の開示が義務付けられているものの，その内容についての監査は義務付けられていない。しかし，実際には多くの企業で非財務情報についての監査報告書が任意で開示されている。本稿では，DAX30社に含まれるドイツ企業の非財務情報の監査の記述例を取り上げ，報告書の形式，保証水準（合理的保証または限定的保証）について確認する。このような調査は，ドイツにおける非財務情報の開示および監査が，監査制度を含む会計制度の中でどのような機能を担っているかを明らかにする手掛かりとなるものと思われる。","subitem_description_type":"Abstract"},{"subitem_description":"This paper presents examples of descriptions in auditor’s reports on non-financial information disclosed by German companies. EU legislation of 2014 required large companies to report non-financial information. The German Commercial Code amendments by transposition of the EU law in 2017, prescribe disclosure of corporate non-financial information. In Germany, it is not required the information to be audited. However, many companies have voluntarily disclosed auditor’s reports on their non-financial information. This paper surveyed several examples of auditor’s reports of DAX 30 companies, with a focus on a form of report and a level of assurance. The survey would provide a guidepost which identifies institutional functions of disclosures and audits of non-financial information in German corporate accounting system including auditing.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"目白大学"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"目白大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11843415","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5776","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"田中, 圭"}],"nameIdentifiers":[{"nameIdentifier":"4456","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"TANAKA, Kei","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"4457","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-04-18"}],"displaytype":"detail","filename":"MJM_20_57.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"MJM_20_57.pdf","url":"https://mejiro.repo.nii.ac.jp/record/1820/files/MJM_20_57.pdf"},"version_id":"45146764-8852-4bd9-804b-1079ff315c1c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"非財務情報","subitem_subject_scheme":"Other"},{"subitem_subject":"確認の付記","subitem_subject_scheme":"Other"},{"subitem_subject":"合理的保証","subitem_subject_scheme":"Other"},{"subitem_subject":"限定的保証","subitem_subject_scheme":"Other"},{"subitem_subject":"non-financial information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"auditor’s report","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"reasonable assurance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"limited assurance","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"ドイツにおける非財務情報「監査報告書」の事例調査","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツにおける非財務情報「監査報告書」の事例調査"},{"subitem_title":"Examples of “Auditor’s reports” on Non-financial Information in Germany","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["151"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-04-18"},"publish_date":"2022-04-18","publish_status":"0","recid":"1820","relation_version_is_last":true,"title":["ドイツにおける非財務情報「監査報告書」の事例調査"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-19T07:45:58.083884+00:00"}