著者

朴 大栄 宮本 京子

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW,S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.38, no.1, pp.1-25, 2012-08-31

---

Audit failures are often caused by the inability of auditors to maintain independence. The lack of independence is an enemy of systematic and efficient audit operations. How can auditors secure independence? To answer this question, we need to discuss a wide variety of issues, including not only an appropriate organization of auditors, quality control and governance but also the necessity of auditors' rotation and the whereabouts of an authority to select auditor members or determine remuneration for auditors. This paper focuses on audit quality control, which is an essential task in ensuring reliable audit results, and discusses present situations and problems regarding audit quality control systems from the viewpoint of audit firms, JICPA ( Japanese Institute of Certified Public Accountants) and CPAAOB (Certified Public Accountants and Auditing Oversight Board). We also discuss whether or not the size of an audit firms is relevant to its ability to conduct appropriate quality control of audit operations, since we consider it important to clarify such relevance or irrelevance for identifying desirable quality control systems for respective audit firms. We conducted a questionnaire survey on both large audit firms and small and medium-size counterparts to find and analyze the status of their respective quality control systems, and this paper explains the survey results.

著者

宮本 京子 清島 久美 亀井 美沙 小方 由美子 前田 裕亮 前田 高宏

出版者

日本サイトメトリー学会

雑誌

サイトメトリーリサーチ (ISSN:09166920)

巻号頁・発行日

vol.29, no.2, pp.21-27, 2019-11-25 (Released:2019-11-25)

参考文献数

14

---

Progress has been made in the treatment of multiple myeloma (MM), and a series of novel therapeutic agents, including antibody-based drugs such as elotuzumab and daratumumab, are available in the clinic. While fl ow cytometry (FCM) is a major method for MM diagnosis and evaluation of therapeutic effects, detecting MM cells after antibodybased therapies is challenging, as antibodies used for FCM sometimes recognize the same epitopes that are targeted by the therapeutic ones. As a result, FCM could fail to detect true MM clones. In this study, we examined the effi cacy and accuracy of the FCM-based diagnostic methods using an antibody targeting multiple epitopes of CD38 (CD38ME) and intracellular p63 as well as those targeting CD138 and CD38high. When we defi ned MM cells using antibodies against CD38ME and intracellular p63, proportions of MM cells were highly correlated with those defined by the conventional FCM methods using anti-CD38high and / or CD138 antibodies (r2 = 0.9967-0.9991). Interestingly, expression levels of CD38high and CD138 were signifi cantly low in MM cells obtained from antibody-treated individuals. In contrast, MM clones were accurately detected using antibodies against CD38ME and intracellular p63. Our data suggest that extra caution should be taken when MM cells obtained from patients treated with antibody-based therapies were evaluated by FCM. We propose that antibodies targeting CD38ME and/or intracellular p63 should be included in the antibody mixture for FCM-based detection of MM cells.

著者

朴 大栄/宮本 京子 宮本 京子

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 (ISSN:1346048X)

巻号頁・発行日

vol.38, no.1, pp.1-25, 2012-08-31

---

Audit failures are often caused by the inability of auditors to maintain independence. The lack of independence is an enemy of systematic and efficient audit operations. How can auditors secure independence? To answer this question, we need to discuss a wide variety of issues, including not only an appropriate organization of auditors, quality control and governance but also the necessity of auditors' rotation and the whereabouts of an authority to select auditor members or determine remuneration for auditors. This paper focuses on audit quality control, which is an essential task in ensuring reliable audit results, and discusses present situations and problems regarding audit quality control systems from the viewpoint of audit firms, JICPA ( Japanese Institute of Certified Public Accountants) and CPAAOB (Certified Public Accountants and Auditing Oversight Board). We also discuss whether or not the size of an audit firms is relevant to its ability to conduct appropriate quality control of audit operations, since we consider it important to clarify such relevance or irrelevance for identifying desirable quality control systems for respective audit firms. We conducted a questionnaire survey on both large audit firms and small and medium-size counterparts to find and analyze the status of their respective quality control systems, and this paper explains the survey results.