@article{oai:kwansei.repo.nii.ac.jp:00020134, author = {林, 隆敏 and Hayashi, Takatoshi}, issue = {1/2}, journal = {商学論究}, month = {Dec}, pages = {201--220}, title = {わが国監査基準の新展開 : ゴーイング・コンサーン問題への対応}, volume = {50}, year = {2002} }