File:NDL1066243 農業会経済部自治監査の手引.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file (5,512 × 3,937 pixels, file size: 56.86 MB, MIME type: application/pdf, 87 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
農業会経済部自治監査の手引   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
北海道信用購買販売利用組合聯合会
image of artwork listed in title parameter on this page
Title
農業会経済部自治監査の手引
Series title 実務資料 ; 5
Edition 2版
Publisher
北海道信用購買販売利用組合聯合会指導部
Language jpn
Publication date

1943

昭和18
Place of publication JP
Source

doi:10.11501/1066243

institution QS:P195,Q477675
Publication Place
InfoField
札幌
Subject: NDC
InfoField
611 611.6
Extent
InfoField
161p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46020158
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ノウギョウカイ ケイザイブ ジチ カンサ ノ テビキ
Series Title Transcription
InfoField
ジツム シリョウ
Publisher Transcription
InfoField
ホッカイドウ シンヨウ コウバイ ハンバイ リヨウ クミアイ レンゴウカイ シドウブ
Source Identifier: NDLBibID
InfoField
000000681530
Call Number
InfoField
611.6-H82-2ウ
Creator: NDLNAId
InfoField
00322034
Contents
InfoField
標題

目次

緒言/1

一、 監事の職務/3

二、 監事の意義及目的/6

三、 監査の要領/8

四、 監査事項/9

(一) 不整/10

(二) 誤謬/11

一、 事務上の誤謬/11

二、 原理上の誤謬/12

三、 經營上の誤謬/12

(三) 不正/13

一、 不當取引/13

二、 財産の不當管理/15

三、 現金に關する不正/15

四、 財産の不當評價及損益の不當計算/16

五、 組合外よりの取込/16

六、 不正の行はれ易き形式/16

五、 監査の手續き及注意/17

(一) 監査前豫め知り置くべき一般的事項/17

(二) 監査前に凖備せしむるを便とする事項/18

(三) 監査中の注意/19

六、 監査の方法/20

精密監査/22

(一) 各事業共通事項/22

(二) 信用事業/40

(三) 購買事業/46

(四) 販賣事業/56

(五) 利用事業/63

(六) 農業倉庫/64

略式監査/67

(一) 一部監査/68

(二) 大體監査/68

其の他/75

(一) 決算/75

(二) 試算表/77

(三) 資金構成竝に運用状況/78

監査の總括及善後措置/80

(一) 監査の總括/80

(二) 善後措置/82

附録ノ一 自治監査要項/85

附録ノ二 略式監査要項/121

附録ノ三 整備改善事項拔萃/131

Licensing

[edit]
This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
According to Japanese Copyright Law (June 1, 2018 grant) the copyright on this work has expired and is as such public domain. According to articles 51, 52, 53 and 57 of the copyright laws of Japan, under the jurisdiction of the Government of Japan works enter the public domain 50 years after the death of the creator (there being multiple creators, the creator who dies last) or 50 years after publication for anonymous or pseudonymous authors or for works whose copyright holder is an organization.

Note: The enforcement of the revised Copyright Act on December 30, 2018 extended the copyright term of works whose copyright was valid on that day to 70 years. Do not use this template for works of the copyright holders who died after 1967.

Use {{PD-Japan-oldphoto}} for photos published before December 31, 1956, and {{PD-Japan-film}} for films produced prior to 1953. Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. The file must have an additional copyright tag indicating the copyright status in the United States. See also Copyright rules by territory.

العربية  Deutsch  English  español  français  Bahasa Indonesia  italiano  日本語  한국어  македонски  português  русский  українська  中文(简体)  中文(繁體)  +/−

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.

This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current06:19, 27 November 2023Thumbnail for version as of 06:19, 27 November 20235,512 × 3,937, 87 pages (56.86 MB)Wmr-bot (talk | contribs)上載《1066243.pdf》

Metadata