@article{oai:kwansei.repo.nii.ac.jp:00020579, author = {林, 隆敏 and Hayashi, Takatoshi}, issue = {3}, journal = {商学論究}, month = {Mar}, pages = {477--503}, title = {財務諸表監査における重要性概念の適用 : イギリス上場会社の監査報告書を手掛かりとして}, volume = {63}, year = {2016} }