{"_buckets": {"deposit": "bba9f936-bd1e-4bf7-9b07-cd7d60571ffc"}, "_deposit": {"id": "7785", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7785"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007785", "sets": ["456", "807"]}, "item_7_alternative_title_1": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Auditing Adjudgement of the Financial Instrument by Fair Value"}]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2004-11", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "126", "bibliographicPageStart": "109", "bibliographicVolumeNumber": "31", "bibliographic_titles": [{"bibliographic_title": "現代社会文化研究"}, {"bibliographic_title": "現代社会文化研究", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "新会计基准导入之际，过分强调重视投资信息的有用性，却忽略轻视了信息的可信性。但是不具备可信性的信息是难以论及其有用性的。因此具备监督检查机能的审计应该责无旁贷勇担重任。以金融商品现价评价为例，由于不可知的预测性要素的增加等原因，进行审计判断时将来面对很多从来没有过的新课题。本论文分析了这些新课题并试图寻找一个合理的答案。", "subitem_description_type": "Abstract"}]}, "item_7_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "56495", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Qiu, Yan Mei"}]}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学大学院現代社会文化研究科"}]}, "item_7_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN1046766X", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13458485", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "邱, 艶梅"}], "nameIdentifiers": [{"nameIdentifier": "56494", "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": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "18_0169.pdf", "filesize": [{"value": "205.1 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 205100.0, "url": {"label": "18_0169.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7785/files/18_0169.pdf"}, "version_id": "bb9d8287-5fe9-4c21-8bb8-42445316e9bb"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "時価評価", "subitem_subject_scheme": "Other"}, {"subitem_subject": "信頼性", "subitem_subject_scheme": "Other"}, {"subitem_subject": "監査可能性", "subitem_subject_scheme": "Other"}, {"subitem_subject": "監査判断", "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": "金融商品時価評価の監査判断", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "金融商品時価評価の監査判断"}, {"subitem_title": "金融商品時価評価の監査判断", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "807"], "permalink_uri": "http://hdl.handle.net/10191/946", "pubdate": {"attribute_name": "公開日", "attribute_value": "2007-04-18"}, "publish_date": "2007-04-18", "publish_status": "0", "recid": "7785", "relation": {}, "relation_version_is_last": true, "title": ["金融商品時価評価の監査判断"], "weko_shared_id": null}