{"id":109026,"date":"2016-10-28T13:33:38","date_gmt":"2016-10-28T04:33:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=109026"},"modified":"2016-10-28T13:35:29","modified_gmt":"2016-10-28T04:35:29","slug":"financial-statements-report-56","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-56\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IESBA\uff09\u3001\u9055\u6cd5\u884c\u70ba\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u65b0\u898f\u5b9a\u3092\u516c\u8868\uff5e\u4f01\u696d\u5185\u4f1a\u8a08\u58eb\u542b\u3080\u3059\u3079\u3066\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u3078\u9069\u7528\u3001\u56fd\u5185\u57fa\u6e96\u7b49\u306e\u540c\u7a0b\u5ea6\u306e\u53b3\u683c\u5316\u3092\u6c42\u3081\u308b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IESBA\uff09\u3001\u9055\u6cd5\u884c\u70ba\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u65b0\u898f\u5b9a\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4f01\u696d\u5185\u4f1a\u8a08\u58eb\u542b\u3080\u3059\u3079\u3066\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u3078\u9069\u7528\u3001\u56fd\u5185\u57fa\u6e96\u7b49\u306e\u540c\u7a0b\u5ea6\u306e\u53b3\u683c\u5316\u3092\u6c42\u3081\u308b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff17\u670814\u65e5\u4ed8\u3067\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\uff08International Federation of Accountants\uff1aIFAC\uff09\u306e\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u304b\u3089\u3001\u65b0\u898f\u5b9a\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\uff08\u539f\u984c\uff1aResponding to Non\uff0dCompliance with Laws and Regulations\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u898f\u5b9a\u306f\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u304c\u3001\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u904e\u7a0b\u3067\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u306e\u8077\u696d\u4f1a\u8a08\u58eb\uff08\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u53ca\u3073\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u8077\u696d\u4f1a\u8a08\u58eb\uff09\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u6240\u5c5e\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08\u3044\u308f\u3086\u308b\u7d44\u7e54\u5185\u4f1a\u8a08\u58eb\uff09\u3082\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u5e73\u621028\u5e7410\u670820\u65e5\u3001<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.hp.jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u672c\u898f\u5b9a\u306e\u6982\u8981\u53ca\u3073\u30d5\u30a1\u30af\u30c8\u30fb\u30b7\u30fc\u30c8\u306e\u4eee\u8a33\u3092\u4f5c\u6210\u3057\u3066\u304a\u308a\u3001\u672c\u89e3\u8aac\u306f\u3053\u308c\u3089\u306b\u57fa\u3065\u3044\u3066\u8ff0\u3079\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3088\u308a\u95a2\u5fc3\u306e\u3042\u308b\u65b9\u306f\u3001<a title=\"IFAC\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ifac.org\/publications-resources\/responding-non-compliance-laws-and-regulations\" target=\"_blank\">IFAC\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u304b\u3089\u539f\u6587\u3092\u5165\u624b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\u306f\u3001\u76e3\u67fb\u4eba\u53ca\u3073\u305d\u306e\u4ed6\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u306b\u5bfe\u3059\u308b\u56fd\u969b\u502b\u7406\u57fa\u6e96\u3067\u3042\u308b\u3002<\/p>\n<p>\u76e3\u67fb\u4eba\u3067\u306a\u304f\u3068\u3082\u8077\u696d\u4f1a\u8a08\u58eb\u3067\u3042\u308b\u9650\u308a\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u57fa\u6e96\u306f\u3001\u516c\u5171\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u671f\u5f85\u3055\u308c\u308b\u52b9\u679c\u306b\u7740\u76ee\u3057\u3066\u304a\u308a\u3001\u6b21\u306e\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u8077\u696d\u4f1a\u8a08\u58eb\u304c\u77e5\u3063\u3066\u3044\u306a\u304c\u3089\u7121\u8996\u3092\u3057\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u9055\u6cd5\u884c\u70ba\u306b\u5bfe\u3057\u3066\u5bfe\u51e6\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u9055\u6cd5\u884c\u70ba\u3092\u9632\u6b62\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u516c\u5171\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u8ffd\u52a0\u7684\u5bfe\u5fdc\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9055\u6cd5\u884c\u70ba\u306e\u5bfe\u8c61<\/strong><\/h4>\n<p>\u9055\u6cd5\u884c\u70ba\u306f\u3001\u95a2\u4e0e\u5148\u3001\u96c7\u7528\u4e3b\u3001\u305d\u306e\u7d71\u6cbb\u8cac\u4efb\u8005\u30fb\u7d4c\u55b6\u8005\u3001\u53c8\u306f\u3001\u95a2\u4e0e\u5148\u3082\u3057\u304f\u306f\u96c7\u7528\u4e3b\u306e\u305f\u3081\u3082\u3057\u304f\u306f\u305d\u306e\u6307\u63ee\u306e\u4e0b\u3067\u50cd\u304f\u4ed6\u306e\u8005\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u3001\u4f5c\u70ba\u53c8\u306f\u4e0d\u4f5c\u70ba\u306e\u3001\u6545\u610f\u53c8\u306f\u6545\u610f\u3067\u306f\u306a\u3044\u3001\u73fe\u884c\u306e\u6cd5\u898f\u5236\u306b\u9055\u53cd\u3059\u308b\u884c\u70ba\u3067\u3042\u308b\u3002<\/p>\n<p>\u9055\u6cd5\u884c\u70ba\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u898f\u5236\u306f\u3001<strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u8ca1\u52d9\u8af8\u8868\u306e\u91cd\u8981\u306a\u91d1\u984d\u53ca\u3073\u958b\u793a\u306e\u6c7a\u5b9a\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6cd5\u898f\u5236\u3001<span style=\"color: #b22222;\"><strong>\u2461<\/strong><\/span>\u5f53\u8a72\u6cd5\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u304c\u3001\u4e8b\u696d\u4f53\u306e\u4e8b\u696d\u3084\u7d4c\u55b6\u306e\u6839\u5e79\u306b\u95a2\u308f\u308b\u307b\u3069\u91cd\u8981\u3067\u3042\u308a\u3001\u53c8\u306f\u3001\u91cd\u5927\u306a\u7f70\u5247\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u5fc5\u9808\u3067\u3042\u308b\u305d\u306e\u4ed6\u306e\u6cd5\u898f\u5236\u3067\u3042\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u898f\u5236\u306e\u4f8b\u793a\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u516c\u8846\u885b\u751f\u53ca\u3073\u5b89\u5168<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u8a3c\u5238\u5e02\u5834<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u8cc4\u8cc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2464<\/span>\u3000\u30c7\u30fc\u30bf\u30fb\u30d7\u30ed\u30c6\u30af\u30b7\u30e7\u30f3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2465<\/span>\u3000\u4e0d\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2466<\/span>\u3000\u6c5a\u8077<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2467<\/span>\u3000\u91d1\u878d\u5546\u54c1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2468<\/span>\u3000\u91d1\u878d\u30b5\u30fc\u30d3\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2469<\/span>\u3000\u9280\u884c\u696d\u52d9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u246a<\/span>\u3000\u72af\u7f6a\u53ce\u76ca<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u246b<\/span>\u3000\u8a3c\u5238\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u246c<\/span>\u3000\u74b0\u5883\u4fdd\u8b77<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u246d<\/span>\u3000\u79df\u7a0e\u53ca\u3073\u5e74\u91d1\u306b\u4fc2\u308b\u50b5\u52d9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u246e<\/span>\u3000\u30c6\u30ed\u30ea\u30b9\u30c8\u3078\u306e\u8cc7\u91d1\u4f9b\u4e0e<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9055\u6cd5\u884c\u70ba\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3082\u306e<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u660e\u3089\u304b\u306b\u91cd\u8981\u6027\u306e\u306a\u3044\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u95a2\u4e0e\u5148\u53c8\u306f\u96c7\u7528\u4e3b\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u4fc2\u306e\u306a\u3044\u500b\u4eba\u7684\u306a\u9055\u6cd5\u884c\u70ba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u95a2\u4e0e\u5148\u3001\u96c7\u7528\u4e3b\u3001\u305d\u306e\u7d71\u6cbb\u8cac\u4efb\u8005\u30fb\u7d4c\u55b6\u8005\u3001\u53c8\u306f\u3001\u4f9d\u983c\u4eba\u3082\u3057\u304f\u306f\u96c7\u7528\u4e3b\u306e\u305f\u3081\u3082\u3057\u304f\u306f\u305d\u306e\u6307\u63ee\u306e\u4e0b\u3067\u50cd\u304f\u4ed6\u306e\u8005\u4ee5\u5916\u306b\u3088\u308b\u9055\u6cd5\u884c\u70ba<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5bfe\u8c61\u3068\u306a\u308b\u8077\u696d\u4f1a\u8a08\u58eb<\/strong><\/h4>\n<p>\u672c\u57fa\u6e96\u306f\u3001\u3059\u3079\u3066\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u5fdc\u3058\u3066\u3001\u7570\u306a\u308b\u6a29\u9650\u53ca\u3073\u5f71\u97ff\u529b\u3001\u4e26\u3073\u306b\u3001\u7570\u306a\u308b\u30ec\u30d9\u30eb\u306e\u516c\u5171\u304b\u3089\u306e\u671f\u5f85\u3092\u8003\u616e\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u30ec\u30d9\u30eb\u306b\u5bfe\u5fdc\u3057\u305f\u8cac\u4efb\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u76e3\u67fb\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u305d\u306e\u4ed6\u306e\u8077\u696d\u4f1a\u8a08\u58eb\uff08\u76e3\u67fb\u4eba\u4ee5\u5916\u306e\u8077\u696d\u4f1a\u8a08\u58eb\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u4e0a\u7d1a\u8077\uff08\u53d6\u7de0\u5f79\u3001\u57f7\u884c\u5f79\u54e1\u53c8\u306f\u4e0a\u7d1a\u8077\u306e\u793e\u54e1\uff09\u306b\u3042\u308b\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u8077\u696d\u4f1a\u8a08\u58eb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u305d\u306e\u4ed6\u306e\u8077\u696d\u4f1a\u8a08\u58eb\uff08\u4e0a\u7d1a\u8077\u4ee5\u5916\u306e\u8077\u696d\u4f1a\u8a08\u58eb\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4e0a\u7d1a\u306e\u8077\u306b\u3042\u308b\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u3078\u306e\u8981\u6c42\u4e8b\u9805<\/strong><\/h4>\n<p>\u4e0a\u7d1a\u306e\u8077\u306b\u3042\u308b\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u3068\u306f\u3001\u4eba\u7684\u3001\u8ca1\u52d9\u7684\u3001\u6280\u8853\u7684\u3001\u7269\u7684\u53ca\u3073\u7121\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u53d6\u5f97\u53ca\u3073\u914d\u5206\u4e26\u3073\u306b\u7d4c\u55b6\u8cc7\u6e90\u306b\u5bfe\u3059\u308b\u652f\u914d\u306b\u95a2\u3057\u3066\u3001\u91cd\u8981\u306a\u5f71\u97ff\u529b\u3092\u884c\u4f7f\u3057\u3001\u6c7a\u5b9a\u3067\u304d\u308b\u53d6\u7de0\u5f79\u3001\u57f7\u884c\u5f79\u54e1\u53c8\u306f\u4e0a\u7d1a\u306e\u8077\u306b\u3042\u308b\u793e\u54e1\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE ;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u5168\u822c\u7684\u306a\u671f\u5f85<\/strong><\/p>\n<ul>\n<li>\u7d44\u7e54\u5185\u306b\u304a\u3044\u3066\u3001\u7d4c\u55b6\u8005\u304c\u300c\u6b63\u3057\u3044\u884c\u52d5\u3092\u884c\u3046\u300d\u3068\u306e\u59ff\u52e2\u3092\u6253\u3061\u51fa\u3059\u3053\u3068\u3002<\/li>\n<li>\u826f\u597d\u306a\u793e\u5185\u7d71\u6cbb\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u69cb\u6210\u8981\u7d20\u3068\u3057\u3066\u306e\u5185\u90e8\u901a\u5831\u5236\u5ea6\u624b\u7d9a\u3092\u542b\u3080\u3001\u9055\u6cd5\u884c\u70ba\u3092\u9632\u6b62\u3059\u308b\u9069\u5207\u306a\u65b9\u91dd\u53ca\u3073\u624b\u7d9a\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u8cac\u4efb\u306e\u5c65\u884c<\/strong><\/p>\n<div>\u4ee5\u4e0b\u306e\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u884c\u3046\u3053\u3068\u3002<\/div>\n<ul>\n<li>\u4e0a\u53f8\u53c8\u306f\u7d71\u6cbb\u8cac\u4efb\u8005\u306b\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u3092\u5831\u544a\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u8a72\u5f53\u56fd\uff08\u7ba1\u8f44\u5730\u57df\uff09\u306e\u6cd5\u898f\u5236\uff08\u9069\u5207\u306a\u5f53\u5c40\u306b\u5f53\u8a72\u4e8b\u9805\u3092\u901a\u5831\u3059\u308b\u8981\u6c42\u4e8b\u9805\u3092\u542b\u3080\u3002\uff09\u3092\u7406\u89e3\u3057\u3001\u9075\u5b88\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u3092\u963b\u6b62\u3057\u3001\u3082\u3057\u304f\u306f\u662f\u6b63\u3057\u3001\u53c8\u306f\u305d\u308c\u3089\u306e\u5f71\u97ff\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u518d\u767a\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u9055\u6cd5\u884c\u70ba\u3092\u672a\u7136\u306b\u9632\u3050\u3088\u3046\u306b\u52aa\u3081\u308b\u3053\u3068\u3002<\/li>\n<li>\u3082\u3057\u5916\u90e8\u76e3\u67fb\u4eba\u304c\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5916\u90e8\u76e3\u67fb\u4eba\u3078\u306e\u901a\u5831\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u8ffd\u52a0\u7684\u5bfe\u5fdc\u7b56\u306e\u5fc5\u8981\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068<\/strong><\/p>\n<ul>\n<li>\uff08\u5831\u544a\u3092\u884c\u3063\u305f\uff09\u4e0a\u53f8\u53c8\u306f\u7d71\u6cbb\u8cac\u4efb\u8005\u306e\u5bfe\u5fdc\u306e\u9069\u5207\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u305d\u306e\u5bfe\u5fdc\u3092\u8e0f\u307e\u3048\u3001\u516c\u5171\u306e\u5229\u76ca\u306b\u7167\u3089\u3057\u3066\u8ffd\u52a0\u7684\u5bfe\u5fdc\u7b56\u304c\u5fc5\u8981\u304b\u5426\u304b\u3092\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<div>\u4e00\u9023\u306e\u8ffd\u52a0\u7684\u5bfe\u5fdc\u7b56\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u3092\u542b\u307f\u5f97\u308b\u3002<\/div>\n<ul>\n<li>\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306e\u30e1\u30f3\u30d0\u30fc\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u89aa\u4f1a\u793e\u306e\u7d4c\u55b6\u8005\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u6cd5\u5f8b\u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9069\u5207\u306a\u5f53\u5c40\u306b\u5f53\u8a72\u4e8b\u9805\u3092\u901a\u5831\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u9000\u8077\uff08\u53c8\u306f\u9000\u4efb\uff09\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2463\u3000\u5207\u8feb\u3057\u305f\u72b6\u6cc1\u306b\u3042\u308b\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u4f8b\u5916\u7684\u306a\u72b6\u6cc1\u3067\u306f\u3042\u308b\u304c\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u91cd\u5927\u306a\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u5207\u8feb\u3057\u305f\u72b6\u6cc1\u306b\u3042\u308b\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u4e8b\u9805\u3092\u9069\u5207\u306a\u5f53\u5c40\u306b\u76f4\u3061\u306b\u901a\u5831\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u2464 \u6587\u66f8\u5316\u306e\u5968\u52b1<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u5e73\u621029\uff082017\uff09\u5e74\uff17\u670815\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff08\u65e9\u671f\u9069\u7528\u53ef\uff09\u3002<br \/>\n\u6b21\u306e\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u653f\u5e9c\u3001\u7acb\u6cd5\u8005\u53ca\u3073\u898f\u5236\u5f53\u5c40\u306f\u3001\u56fd\u5185\u306e\u72b6\u6cc1\u306b\u9069\u5408\u3059\u308b\u3088\u3046\u306b\u3001\u9069\u5207\u306a\u5185\u90e8\u901a\u5831\u8005\u4fdd\u8b77\u5236\u5ea6\u306e\u5236\u5b9a\u3068\u3042\u308f\u305b\u3001\u9055\u6cd5\u884c\u70ba\u306e\u901a\u5831\u306b\u4fc2\u308b\u6cd5\u898f\u5236\u3092\u72ec\u81ea\u306b\u5c0e\u5165\u53c8\u306f\u5f37\u5316\u3059\u308b\u5f79\u5272\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5404\u56fd\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u53ca\u3073\u8077\u696d\u4f1a\u8a08\u58eb\u56e3\u4f53\u306f\u3001\u56fd\u5185\u306e\u502b\u7406\u57fa\u6e96\u53c8\u306f\u502b\u7406\u898f\u7a0b\u3092\u898b\u76f4\u3057\u3001\u5c11\u306a\u304f\u3068\u3082IESBA\u306e\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306e\u57fa\u6e96\u3068\u540c\u7a0b\u5ea6\u306e\u53b3\u683c\u306a\u898f\u5b9a\u3092\u63a1\u7528\u53c8\u306f\u516c\u8868\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621028\u5e74\uff17\u670814\u65e5\u4ed8\u3067\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\uff08International Federation of Accountants\uff1aIFAC\uff09\u306e\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u304b\u3089\u3001\u65b0\u898f\u5b9a\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\uff08\u539f\u984c\uff1aResponding to Non\uff0dCompliance with Laws and Regulations\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u3053\u306e\u898f\u5b9a\u306f\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u304c\u3001\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u904e\u7a0b\u3067\u3001\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u306e\u8077\u696d\u4f1a\u8a08\u58eb\uff08\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u53ca\u3073\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u8077\u696d\u4f1a\u8a08\u58eb\uff09\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u3053\u306e\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u6240\u5c5e\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08\u3044\u308f\u3086\u308b\u7d44\u7e54\u5185\u4f1a\u8a08\u58eb\uff09\u3082\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,235,167,279,289],"tags":[114,535,128],"backnumber":[1866],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 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