@article{oai:waseda.repo.nii.ac.jp:00014855, author = {Toba, Yoshihide and 鳥羽, 至英}, journal = {早稲田商學}, month = {Mar}, pages = {629--662}, title = {財務諸表監査の質と監査上の懐疑に関する論点整理}, volume = {446}, year = {2016} }