{"id":121101,"date":"2017-04-05T17:30:10","date_gmt":"2017-04-05T08:30:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=121101"},"modified":"2017-04-12T12:43:39","modified_gmt":"2017-04-12T03:43:39","slug":"audit-report-36","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-36\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u304c\u78ba\u5b9a\uff5e\u30b3\u30fc\u30c9\u63a1\u7528\u76e3\u67fb\u6cd5\u4eba\u306f\u91d1\u878d\u5e81\u3088\u308a\u516c\u8868\u3078\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>\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u304c\u78ba\u5b9a<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u30b3\u30fc\u30c9\u63a1\u7528\u76e3\u67fb\u6cd5\u4eba\u306f\u91d1\u878d\u5e81\u3088\u308a\u516c\u8868\u3078\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\u621029\u5e74\uff13\u670831\u65e5\u3001\u91d1\u878d\u5e81\u306e\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u691c\u8a0e\u4f1a\u300d\uff08\u5ea7\u9577\u3000\u95a2\u54f2\u592b\uff08\u682a\uff09\u307f\u305a\u307b\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b0\u30eb\u30fc\u30d7\u53d6\u7de0\u5f79\uff09\u306f\u3001\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u7d44\u7e54\u7684\u306a\u904b\u55b6\u306b\u95a2\u3059\u308b\u539f\u5247\u300d\uff08\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3002\u4ee5\u4e0b\u300c\u30b3\u30fc\u30c9\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621028\u5e7412\u670815\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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target=\"_blank\">\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u7d44\u7e54\u7684\u306a\u904b\u55b6\u306b\u95a2\u3059\u308b\u539f\u5247\u300d\uff08\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\uff09\u306e\u78ba\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u4f1a\u8a08\u76e3\u67fb\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u61c7\u8ac7\u4f1a\u300d\u63d0\u8a00\u3092\u516c\u8868\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5f37\u5316\u7b49\u3001\u4fe1\u983c\u6027\u78ba\u4fdd\u306b\u5411\u3051\u305f\u8b70\u8ad6\u3092\u6574\u7406\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-48\/\" target=\"_blank\">\u300c\u4f1a\u8a08\u76e3\u67fb\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u61c7\u8ac7\u4f1a\u300d\u306e\u63d0\u8a00<\/a>\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u7d44\u7e54\u7684\u306a\u904b\u55b6\u306b\u304a\u3044\u3066\u78ba\u4fdd\u3055\u308c\u308b\u3079\u304d\u539f\u5247\u3092\u898f\u5b9a\u3057\u305f\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u306e\u7b56\u5b9a\u304c\u8ff0\u3079\u3089\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/1.pdf\" target=\"_blank\">\u4e3b\u306a\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u305d\u308c\u306b\u5bfe\u3059\u308b\u56de\u7b54<\/a>\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u91d1\u878d\u5e81\u306f\u3001\u4eca\u5f8c\u3001\u30b3\u30fc\u30c9\u3092\u63a1\u7528\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u3092\u4e00\u89a7\u3068\u3057\u3066\u516c\u8868\u3059\u308b\u3068\u3057\u3066\u304a\u308a\u3001\u30b3\u30fc\u30c9\u3092\u63a1\u7528\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u91d1\u878d\u5e81\u306b\u9023\u7d61\u3092\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621029\u5e74\uff13\u670831\u65e5\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u306f\u300c<a title=\"\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/cpaaob\/sonota\/comment\/20170331-1.html\" target=\"_blank\">\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u516c\u8868\u3092\u53d7\u3051\u3066<\/a>\u300d\u3092\u516c\u8868\u3057\u3001\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3092\u4e2d\u5fc3\u306b\u3001\u3059\u3067\u306b\u30b3\u30fc\u30c9\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u305f\u614b\u52e2\u5f37\u5316\u306b\u5411\u3051\u305f\u53d6\u7d44\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u627f\u77e5\u3057\u3066\u3044\u308b\u304c\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u3068\u3057\u3066\u306f\u3001\u4eca\u5f8c\u3001\u5404\u76e3\u67fb\u6cd5\u4eba\u304c\u69cb\u7bc9\u30fb\u5f37\u5316\u3057\u305f\u614b\u52e2\u306e\u5b9f\u52b9\u6027\u3092\u691c\u8a3c\u3059\u308b\u3068\u306e\u3068\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u3053\u306e\u3088\u3046\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3067\u5f97\u3089\u308c\u305f\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u30ec\u30dd\u30fc\u30c8\u7b49\u3092\u901a\u3058\u3001\u5e02\u5834\u95a2\u4fc2\u8005\u306b\u3082\u5e83\u304f\u63d0\u4f9b\u3057\u3066\u3086\u304f\u306a\u3069\u3001\u6295\u8cc7\u8005\u306e\u8cc7\u672c\u5e02\u5834\u306b\u5bfe\u3059\u308b\u4fe1\u983c\u306e\u5411\u4e0a\u7b49\u306b\u53d6\u308a\u7d44\u3093\u3067\u3086\u304f\u3068\u8003\u3048\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u540c\u65e5\u3001<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.hp.jicpa.or.jp\/index.html\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u300c\u4f1a\u9577\u58f0\u660e\u300d\u3092\u516c\u8868\u3057\u3001\u30b3\u30fc\u30c9\u306e\u516c\u8868\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u66f4\u306a\u308b\u5411\u4e0a\u306e\u5951\u6a5f\u3067\u3042\u308a\u3001\u672c\u539f\u5247\u3092\u9069\u7528\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u306e\u771f\u646f\u306a\u53d6\u7d44\u3068\u5b9f\u8df5\u306f\u3001\u76e3\u67fb\u306b\u5bfe\u3059\u308b\u8cc7\u672c\u5e02\u5834\u304b\u3089\u306e\u4fe1\u983c\u6027\u306e\u7dad\u6301\u5411\u4e0a\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u306a\u308b\u3068\u3057\u3001\u8cc7\u672c\u5e02\u5834\u306e\u95a2\u4fc2\u8005\u3078\u306e\u5354\u529b\u306b\u3064\u3044\u3066\u3082\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u30b3\u30fc\u30c9\u306f\u3001\uff15\u3064\u306e\u539f\u5247\u3068\u305d\u308c\u3092\u9069\u5207\u306b\u5c65\u884c\u3059\u308b\u305f\u3081\u306e\u6307\u91dd\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u6b21\u306e\u3053\u3068\u306a\u3069\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: 10px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u304c\u305d\u306e\u516c\u76ca\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u305f\u3081\u3001\u30c8\u30c3\u30d7\u304c\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u767a\u63ee\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u304c\u3001\u4f1a\u8a08\u76e3\u67fb\u306b\u5bfe\u3059\u308b\u793e\u4f1a\u306e\u671f\u5f85\u306b\u5fdc\u3048\u3001\u5b9f\u52b9\u7684\u306a\u7d44\u7e54\u904b\u55b6\u3092\u884c\u3046\u305f\u3081\u3001\u7d4c\u55b6\u9663\u306e\u5f79\u5272\u3092\u660e\u78ba\u5316\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u304c\u3001\u76e3\u7763\u30fb\u8a55\u4fa1\u6a5f\u80fd\u3092\u5f37\u5316\u3057\u3001\u305d\u3053\u306b\u304a\u3044\u3066\u5916\u90e8\u306e\u7b2c\u4e09\u8005\u306e\u77e5\u898b\u3092\u5341\u5206\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u696d\u52d9\u904b\u55b6\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u5185\u5916\u3068\u306e\u7a4d\u6975\u7684\u306a\u610f\u898b\u4ea4\u63db\u3084\u8b70\u8ad6\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u69cb\u6210\u54e1\u306e\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u80fd\u529b\u304c\u9069\u5207\u306b\u767a\u63ee\u3055\u308c\u308b\u3088\u3046\u306a\u4eba\u6750\u80b2\u6210\u3084\u4eba\u4e8b\u7ba1\u7406\u30fb\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u3053\u308c\u3089\u306e\u53d6\u7d44\u307f\u306b\u3064\u3044\u3066\u3001\u5206\u304b\u308a\u3084\u3059\u3044\u5916\u90e8\u3078\u306e\u8aac\u660e\u3068\u7a4d\u6975\u7684\u306a\u610f\u898b\u4ea4\u63db\u3092\u884c\u3046\u3053\u3068<\/p>\n<\/div>\n<p>\u30b3\u30fc\u30c9\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3068\u540c\u69d8\u306b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30fb\u30aa\u30a2\u30fb\u30a8\u30af\u30b9\u30d7\u30ec\u30a4\u30f3\uff08\u539f\u5247\u3092\u5b9f\u65bd\u3059\u308b\u304b\u3001\u5b9f\u65bd\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531\u3092\u8aac\u660e\u3059\u308b\uff09\u306e\u624b\u6cd5\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5177\u4f53\u7684\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u30b3\u30fc\u30c9\u306e\u6307\u91dd\u3067\u306f\u6b21\u306e\u3053\u3068\u3082\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:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u6cd5\u4eba\u306e\u696d\u52d9\u306b\u304a\u3051\u308b\u975e\u76e3\u67fb\u696d\u52d9\uff08\u30b0\u30eb\u30fc\u30d7\u5185\u3092\u542b\u3080\uff09\u306e\u4f4d\u7f6e\u3065\u3051\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u65b9\u3092\u660e\u3089\u304b\u306b\u3059\u3079\u304d\u3067\u3042\u308b\uff08<a href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/2.pdf#page=5\" target=\"_blank\">\uff11\uff0d\uff15<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u76e3\u67fb\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u628a\u63e1\u3057\u3001\u3053\u308c\u306b\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u3001\u7d4c\u6e08\u74b0\u5883\u7b49\u306e\u30de\u30af\u30ed\u7684\u306a\u89b3\u70b9\u3092\u542b\u3080\u5206\u6790\u3084\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u306e\u9593\u3067\u306e\u7387\u76f4\u304b\u3064\u6df1\u5ea6\u3042\u308b\u610f\u898b\u4ea4\u63db\u3092\u884c\u3046\u74b0\u5883\u3092\u6574\u5099\u3059\u308b\u3053\u3068\uff08<a href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/2.pdf#page=6\" target=\"_blank\">\uff12\uff0d\uff12<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5185\u90e8\u53ca\u3073\u5916\u90e8\u304b\u3089\u306e\u901a\u5831\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3084\u624b\u7d9a\u306e\u6574\u5099\u72b6\u6cc1\u3084\u3001\u4f1d\u3048\u3089\u308c\u305f\u60c5\u5831\u306e\u691c\u8a3c\u53ca\u3073\u6d3b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u3078\u306e\u95a2\u4e0e\uff08<a href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/2.pdf#page=8\" target=\"_blank\">\uff13\uff0d\uff13<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u6cd5\u4eba\u306e\u69cb\u6210\u54e1\u306b\u5bfe\u3057\u3001\u4f8b\u3048\u3070\u3001\u975e\u76e3\u67fb\u696d\u52d9\u306e\u7d4c\u9a13\u3084\u4e8b\u696d\u4f1a\u793e\u7b49\u3078\u306e\u51fa\u5411\u306a\u3069\u3092\u542b\u3081\u3001\u4f1a\u8a08\u76e3\u67fb\u306b\u95a2\u9023\u3059\u308b\u5e45\u5e83\u3044\u77e5\u898b\u3084\u7d4c\u9a13\u3092\u7372\u5f97\u3059\u308b\u6a5f\u4f1a\u304c\u4e0e\u3048\u3089\u308c\u308b\u3053\u3068\uff08<a href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/2.pdf#page=10\" target=\"_blank\">\uff14\uff0d\uff13<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u306eCEO\u30fbCFO\u7b49\u306e\u7d4c\u55b6\u9663\u5e79\u90e8\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u9593\u3067\u76e3\u67fb\u4e0a\u306e\u30ea\u30b9\u30af\u7b49\u306b\u3064\u3044\u3066\u7387\u76f4\u304b\u3064\u6df1\u5ea6\u3042\u308b\u610f\u898b\u4ea4\u63db\u3092\u5c3d\u304f\u3059\u3068\u3068\u3082\u306b\u3001\u76e3\u67fb\u306e\u73fe\u5834\u306b\u304a\u3051\u308b\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u306e\u9593\u3067\u306e\u5341\u5206\u306a\u610f\u898b\u4ea4\u63db\u3084\u8b70\u8ad6\u306b\u7559\u610f\u3059\u3079\u304d\u3067\u3042\u308b\uff08<a href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/2.pdf#page=11\" target=\"_blank\">\uff14\uff0d\uff14<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\u2465<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u5185\u90e8\u53ca\u3073\u5916\u90e8\u304b\u3089\u306e\u901a\u5831\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3084\u624b\u7d9a\u3092\u6574\u5099\u3059\u308b\u3068\u3068\u3082\u306b\u3053\u308c\u3092\u516c\u8868\u3057\u3001\u4f1d\u3048\u3089\u308c\u305f\u60c5\u5831\u3092\u9069\u5207\u306b\u6d3b\u7528\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u305d\u306e\u969b\u3001\u901a\u5831\u8005\u304c\u3001\u4e0d\u5229\u76ca\u3092\u88ab\u308b\u5371\u967a\u3092\u61f8\u5ff5\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u7559\u610f\u3059\u3079\u304d\u3067\u3042\u308b\uff08<a href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/2.pdf#page=11\" target=\"_blank\">\uff14\uff0d\uff15<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\u2466<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u3001\u682a\u4e3b\u3001\u305d\u306e\u4ed6\u306e\u8cc7\u672c\u5e02\u5834\u306e\u53c2\u52a0\u8005\u7b49\u304c\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u3001\u672c\u539f\u5247\u306e\u9069\u7528\u306e\u72b6\u6cc1\u3084\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u5411\u4e0a\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u306b\u3064\u3044\u3066\u3001\u4e00\u822c\u306b\u95b2\u89a7\u53ef\u80fd\u306a\u6587\u66f8\u3001\u4f8b\u3048\u3070\u300c\u900f\u660e\u6027\u5831\u544a\u66f8\u300d\u3068\u3044\u3063\u305f\u5f62\u3067\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3059\u3079\u304d\u3067\u3042\u308b\uff08<a href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/2.pdf#page=12\" target=\"_blank\">\uff15\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2467<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u5411\u4e0a\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u3001\u682a\u4e3b\u3001\u305d\u306e\u4ed6\u306e\u8cc7\u672c\u5e02\u5834\u306e\u53c2\u52a0\u8005\u7b49\u3068\u306e\u7a4d\u6975\u7684\u306a\u610f\u898b\u4ea4\u63db\u306b\u52aa\u3081\u308b\u3079\u304d\u3067\u3042\u308b\u3002\u305d\u306e\u969b\u3001\u76e3\u7763\u30fb\u8a55\u4fa1\u6a5f\u95a2\u306e\u69cb\u6210\u54e1\u306b\u9078\u4efb\u3055\u308c\u305f\u72ec\u7acb\u6027\u3092\u6709\u3059\u308b\u7b2c\u4e09\u8005\u306e\u77e5\u898b\u3092\u6d3b\u7528\u3059\u3079\u304d\u3067\u3042\u308b\uff08<a href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20170331-auditfirmgc\/2.pdf#page=13\" target=\"_blank\">\uff15\uff0d\uff13<\/a>\uff09\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\u621029\u5e74\uff13\u670831\u65e5\u3001\u91d1\u878d\u5e81\u306e\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u691c\u8a0e\u4f1a\u300d\uff08\u5ea7\u9577\u3000\u95a2\u54f2\u592b\uff08\u682a\uff09\u307f\u305a\u307b\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b0\u30eb\u30fc\u30d7\u53d6\u7de0\u5f79\uff09\u306f\u3001\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u7d44\u7e54\u7684\u306a\u904b\u55b6\u306b\u95a2\u3059\u308b\u539f\u5247\u300d\uff08\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3002\u4ee5\u4e0b\u300c\u30b3\u30fc\u30c9\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621028\u5e7412\u670815\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\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":[370,178,180,235,167,289],"tags":[654,114,316,632,128],"backnumber":[1887],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 21:07:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/121101"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=121101"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/121101\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=121101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=121101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=121101"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=121101"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=121101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}