{"created":"2023-05-15T12:29:32.592046+00:00","id":23473,"links":{},"metadata":{"_buckets":{"deposit":"36eead75-1092-44cf-afa9-3843f9a27c8e"},"_deposit":{"created_by":1,"id":"23473","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"23473"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00023473","sets":["528:1691:1694:3136"]},"author_link":["2397","52211"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Business Risk Audit Approach for Assertions with Risk of Material Misrepresentations"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"169","bibliographicPageStart":"157","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"現代社会と会計"}]}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"松尾聿正教授 退職記念号","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"52211","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Matsumoto, Yoshinao"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西大学大学院会計研究科"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12195321","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18812449","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"松本, 祥尚","creatorNameLang":"ja"},{"creatorName":"Matsumoto, Yoshinao","creatorNameLang":"en"}],"familyNames":[{"familyName":"松本","familyNameLang":"ja"},{"familyName":"Matsumoto","familyNameLang":"en"}],"givenNames":[{"givenName":"祥尚","givenNameLang":"ja"},{"givenName":"Yoshinao","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2397","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"30219521","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000030219521"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-10-27"}],"displaytype":"detail","filename":"KU-1100-20110301-12.pdf","filesize":[{"value":"826.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20110301-12.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/23473/files/KU-1100-20110301-12.pdf"},"version_id":"f9d4e750-4e53-4f62-9e92-2512e64726f3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"ビジネスリスク・アプローチにおける高リスク財務諸表項目の監査","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ビジネスリスク・アプローチにおける高リスク財務諸表項目の監査"}]},"item_type_id":"10","owner":"1","path":["3136"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-10-27"},"publish_date":"2022-10-27","publish_status":"0","recid":"23473","relation_version_is_last":true,"title":["ビジネスリスク・アプローチにおける高リスク財務諸表項目の監査"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-11-22T01:02:51.477686+00:00"}