{"id":1303,"date":"2012-10-17T14:58:56","date_gmt":"2012-10-17T05:58:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=1303"},"modified":"2017-04-12T12:56:36","modified_gmt":"2017-04-12T03:56:36","slug":"financial-statement-report","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statement-report\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7b2c\uff13\u56de\u3000ACFE JAPAN\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300c\u4e0d\u6b63\u9632\u6b62\u3068\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\"><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7b2c\uff13\u56de\u3000ACFE JAPAN\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e0d\u6b63\u9632\u6b62\u3068\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u2500\u2500\u30de\u30a4\u30b1\u30eb\u30fb\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u3092\u62db\u8058\u3057\u3066\u958b\u50ac\u2500\u2500<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09\u3000<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u5354\u4f1a\uff08ACFE JAPAN\uff09\u306f\u300110\u670812\u65e5\uff08\u91d1\uff09\u3001\u9752\u5c71\u5b66\u9662\u30a2\u30a4\u30d3\u30fc\u30db\u30fc\u30eb\u3067\u3001ACFE JAPAN\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u3092\u958b\u50ac\u3057\u305f\u3002\u30aa\u30ea\u30f3\u30d1\u30b9\u793e\u5143\u793e\u9577\u30de\u30a4\u30b1\u30eb\u30fb\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u3092\u62db\u8058\u3057\u300e\u300c\u8eab\u3092\u8ced\u3057\u3066\u771f\u5b9f\u3092\u8ffd\u7a76\u3059\u308b\u300d\u3053\u3068\u306e\u4ee3\u511f\u300f\u3068\u984c\u3057\u3066\u57fa\u8abf\u8b1b\u6f14\u304c\u3042\u3063\u305f\u3002\u8b1b\u6f14\u306e\u5f8c\u3001\u516b\u7530\u9032\u4e8c\u6c0f\uff08\u9752\u5c71\u5b66\u9662\u5927\u5b66\u6559\u6388\uff09\u3068\u306e\u5bfe\u8ac7\u3078\u3068\u7d9a\u3044\u305f\u3002\u4f1a\u5834\u306f\u3001\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u306e\u8a00\u8449\u3092\u805e\u3053\u3046\u3068\u8a70\u3081\u304b\u3051\u305f\u4f1a\u54e1\u30fb\u975e\u4f1a\u54e1\u306e\u8074\u8846\u3067\u6e80\u5e2d\u3060\u3063\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u306e\u958b\u50ac\u6982\u8981\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u306f<a title=\"ACFE JAPAN\" href=\"http:\/\/www.acfe.jp\/events\/j_conf\/\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/div><\/div>\n<p>\u4eca\u56de\u306e\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u306e\u6765\u65e5\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u30fb\u30d5\u30ed\u30ea\u30c0\u3067\u958b\u50ac\u3055\u308c\u305fACFE\u5e74\u6b21\u7dcf\u4f1a\u306b\u51fa\u5e2d\u3057\u305fACFE JAPAN\u7406\u4e8b\u9577\u306e\u6ff1\u7530\u771e\u6a39\u4eba\u6c0f\u304c\u3001\u65e5\u672c\u306e\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u3067\u3082\u8b1b\u6f14\u3092\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3068\u61c7\u8acb\u3057\u3001\u5b9f\u73fe\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\">\u00a0<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1304 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/10\/ACFE-photo1.jpg\" alt=\"\" width=\"500\" height=\"333\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/ACFE-photo1.jpg 827w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/ACFE-photo1-300x200.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><span style=\"color: #993300;\">\u30de\u30a4\u30b1\u30eb\u30fb\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f<br \/>\n\uff08\u5199\u771f\u63d0\u4f9b\uff1aACFE JAPAN\uff09<\/span><\/p>\n<p>\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u304c\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u30b9\u30dd\u30fc\u30af\u30b9\u30de\u30f3\u3067\u3042\u308b\u30df\u30e9\u30fc\u548c\u7a7a\u6c0f\u3092\u4f34\u3063\u3066\u767b\u5834\u3057\u305f\u3002\u9577\u8eab\u3002\u5192\u982d\u3001\u81ea\u3089\u3092\u201cWestern Salary Man\u201d\u3068\u79f0\u3057\u3066\u4f1a\u5834\u306e\u7b11\u3044\u3092\u8a98\u3063\u305f\u5f8c\u306f\u300130\u5e74\u306b\u53ca\u3076\u30aa\u30ea\u30f3\u30d1\u30b9\u3067\u306e\u52e4\u52d9\u306e\u5f8c\u793e\u9577\u306b\u307e\u3067\u4e0a\u308a\u8a70\u3081\u305f\u6c0f\u304c\u3001FACTA\u8a8c\u306b\u63b2\u8f09\u3055\u308c\u305f\u3001\u30aa\u30ea\u30f3\u30d1\u30b9\u304c\u904e\u53bb\u306eM&amp;A\uff08\u4f01\u696d\u8cb7\u53ce\u30fb\u5408\u4f75\uff09\u306b\u304a\u3044\u3066\u4e0d\u900f\u660e\u306a\u53d6\u5f15\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u3044\u3046\u8a18\u4e8b\u3092\u8aad\u307f\u3001\u83ca\u5ddd\u4f1a\u9577\u306b\u771f\u5b9f\u3092\u305f\u3060\u3059\u5834\u9762\u3078\u5411\u304b\u3063\u3066\u3001\u4e00\u6c17\u306b\u8a71\u304c\u9032\u3080\u3002\u5f7c\u3089\u304c\u6307\u5b9a\u3057\u305f\u30e9\u30f3\u30c1\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3067\u300cFACTA\u306e\u8a18\u4e8b\u306f\u4e8b\u5b9f\u304b\u300d\u3068\u3044\u3046\u554f\u3044\u306b\u5bfe\u3057\u3001\u83ca\u5ddd\u6c0f\u306f\u300c\u307b\u307c\u3001\u305d\u306e\u901a\u308a\u3060\u300d\u3068\u7b54\u3048\u305f\u3068\u3044\u3046\u3002<br \/>\n\u305d\u306e\u3068\u304d\u3001\u83ca\u5ddd\u3001\u68ee\u4e21\u6c0f\u306e\u524d\u306b\u306f\u8c6a\u83ef\u306a\u5bff\u53f8\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5bff\u53f8\u304c\u5927\u597d\u304d\u306a\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u306e\u524d\u306b\u306f\u30c4\u30ca\u30fb\u30b5\u30f3\u30c9\u30a4\u30c3\u30c1\u304c\u7f6e\u304b\u308c\u3066\u3044\u305f\u3053\u3068\u306a\u3069\u3001\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u81ea\u8eab\u306e\u8457\u66f8\u300e\u89e3\u4efb\u300f\u3067\u3082\u304a\u99b4\u67d3\u307f\u306e\u30a8\u30d4\u30bd\u30fc\u30c9\u3092\u30e6\u30fc\u30e2\u30a2\u3092\u4ea4\u3048\u3066\u8a9e\u308b\u3002<br \/>\n\u305d\u306e\u5f8c\u3001\u4e8b\u614b\u306f\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u306e\u89e3\u4efb\u3078\u4e00\u6c17\u306b\u9032\u3080\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u57fa\u8abf\u8b1b\u6f14\u3068\u305d\u306e\u5f8c\u306e\u516b\u7530\u6559\u6388\u3068\u306e\u5bfe\u8ac7\u3067\u3001\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u304c\u7e70\u308a\u8fd4\u3057\u5f37\u8abf\u3057\u3066\u3044\u305f\u3053\u3068\u306f\u3001\u6c0f\u304c30\u5e74\u306b\u308f\u305f\u3063\u3066\u52e4\u3081\u3066\u304d\u305f\u30aa\u30ea\u30f3\u30d1\u30b9\u3068\u3044\u3046\u4f1a\u793e\u3092\u672c\u5f53\u306b\u611b\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u3082\u3061\u308d\u3093\u300c\u904e\u53bb\u5f62\u300d\u3067\u306f\u306a\u304f\u300c\u73fe\u5728\u5f62\u300d\u3067\uff09\u3001\u81ea\u5206\u3092\u5f15\u304d\u4e0a\u3052\u3066\u304f\u308c\u305f\u83ca\u5ddd\u5143\u793e\u9577\u306b\u656c\u610f\u3068\u611f\u8b1d\u3092\u6301\u3061\u3064\u3064\u3001\u305d\u308c\u3067\u3082\u6c0f\u306e\u6b63\u7fa9\u611f\u304c\u4e0d\u6b63\u3092\u898b\u9003\u3059\u3053\u3068\u3092\u8a31\u3055\u306a\u304b\u3063\u305f\u3053\u3068\u3001\u65e5\u672c\u306e\u30b8\u30e3\u30fc\u30ca\u30ea\u30ba\u30e0\u304c\u5f53\u521d\u3001\u3053\u306e\u4ef6\u306b\u5bfe\u3057\u3066\u6d88\u6975\u7684\u3060\u3063\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u4e0d\u4fe1\u611f\u3067\u3042\u3063\u305f\u3002\u6c0f\u306f\u305d\u306e\u3053\u3068\u3092\u300c\u7d76\u5bfe\u6a29\u529b\u306f\u5fc5\u305a\u8150\u308b\u300d\u3001\u300c\u5831\u9053\u6a5f\u95a2\u3068\u3057\u3066\u6b27\u7c73\u3067\u306f\u3042\u308a\u5f97\u306a\u3044\u300d\u3068\u3044\u3046\u8a00\u8449\u3067\u8868\u73fe\u3057\u305f\u3002\u307e\u305f\u3001\u516b\u7530\u6559\u6388\u306e\u300c\u65e5\u672c\u306e\u4f1a\u8a08\u76e3\u67fb\u306b\u3064\u3044\u3066\u4fe1\u983c\u3057\u3066\u3044\u308b\u304b\u300d\u3068\u306e\u554f\u3044\u306b\u5bfe\u3057\u3001\u660e\u78ba\u306a\u8fd4\u7b54\u306f\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u6c0f\u306e\u30b9\u30d4\u30fc\u30c1\u3092\u805e\u304d\u306a\u304c\u3089\u3001\u300e\u89e3\u4efb\u300f\u306e\u4e2d\u3067\u3001\u6700\u3082\u5370\u8c61\u7684\u3060\u3063\u305f\u6c0f\u306e\u8a00\u8449\u3092\u601d\u3044\u8d77\u3053\u3059\u3002<\/p>\n<p>\u300c\u79c1\u306e\u5fe0\u8aa0\u5fc3\u306f\u76f2\u76ee\u3067\u306f\u306a\u3044\u300d<\/p>\n<p>\u305d\u3046\u3057\u305f\u30a6\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u6c0f\u306e\u30b9\u30d4\u30fc\u30c1\u306b\u3064\u3044\u3066\u3001\u6700\u5f8c\u306e\u30d1\u30cd\u30eb\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u306b\u30d1\u30cd\u30e9\u30fc\u3068\u3057\u3066\u767b\u58c7\u3055\u308c\u305f\u5f01\u8b77\u58eb\u306e\u5c71\u53e3\u5229\u662d\u6c0f\u306f\u3001\u5185\u90e8\u544a\u767a\u8005\u306b\u306f\u300c\u7d44\u7e54\u306b\u5bfe\u3059\u308b\u611b\u300d\u304c\u3042\u308b\u304b\u3089\u3053\u305d\u3001\u81ea\u5206\u3092\u80b2\u3066\u3066\u304f\u308c\u305f\u7d44\u7e54\u306e\u4e0d\u6b63\u3092\u8a31\u305b\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u8da3\u65e8\u306e\u767a\u8a00\u3092\u3055\u308c\u3001\u4f1a\u5834\u304b\u3089\u3082\u6df1\u3044\u540c\u610f\u304c\u3042\u3063\u305f\u3088\u3046\u306b\u601d\u3046\u3002<\/p>\n<p>\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58ebCertified Fraud Examiner\u306f\u300c\u4f1a\u8a08\u300d\u3001\u300c\u8abf\u67fb\u300d\u3001\u300c\u6cd5\u5f8b\u300d\u3001\u300c\u72af\u7f6a\u5b66\u3068\u502b\u7406\u300d\u3068\u3044\u3046\uff14\u3064\u306e\u5206\u91ce\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u7fd2\u5f97\u3057\u305f\u4e0d\u6b63\u5bfe\u7b56\u306e\u5c02\u9580\u5bb6\u8cc7\u683c\u3067\u3042\u308a\u3001\u73fe\u5728\u4e16\u754c150\u30f6\u56fd\u306b\u7d04\uff16\u4e07\u4eba\u306e\u4f1a\u54e1\u3092\u64c1\u3057\u3001\u65e5\u672c\u306b\u30821,000\u4eba\u306e\u4f1a\u54e1\u3068600\u4eba\u3092\u8d85\u3048\u308b\u6709\u8cc7\u683c\u8005\u304c\u3044\u308b\u3002\uff08\u53c2\u7167\uff1a<a title=\"\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u5354\u4f1a\" href=\"http:\/\/acfe.jp\/\" target=\"_blank\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u3000\u65e5\u672c\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u5354\u4f1a<\/a>\uff09<\/p>\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 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