@article{oai:konan-u.repo.nii.ac.jp:02000370,
 author = {KATO, Yasuhiko and 加藤, 恭彦},
 issue = {2},
 journal = {甲南経営研究, Konan business review},
 month = {Jan},
 pages = {59--84},
 title = {監査判断規準と監査意見の本質　―西ドイツ会計諸法の改正に学ぶ―},
 volume = {23},
 year = {1983},
 yomi = {カトウ, ヤスヒコ}
}