@article{oai:bunkyo.repo.nii.ac.jp:00005771,
 author = {葭田, 英人},
 journal = {情報研究, Information and Communication Studies},
 month = {1997-01-01, 2012-01-17},
 note = {The auditor has the audit competence on the exercise function of the director. As shareholders can not thoroughly oversee the exercise function of the director, the auditor is selected by the general meeting of shareholders and audits it.
　The amendment of t he audit system in the 5th year of Heisei is not the enlargement of the audit competence. It aims at the functionalization of the audit system. The audit system in Japan is better than foreign systems. But, it is not fully functioning now. The functionalization of the audit system is the important subject.
　From this point of view, this paper studies legal problems and compares with audit systems in foreign countries. I want to make clear the future as it ought to be on the audit system in Japan.},
 pages = {225--244},
 title = {監査制度の機能化},
 volume = {18},
 year = {}
}