{"id":135907,"date":"2017-10-13T16:57:32","date_gmt":"2017-10-13T07:57:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=135907"},"modified":"2017-12-25T19:35:45","modified_gmt":"2017-12-25T10:35:45","slug":"audit-report-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-45\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u7b49\u304c\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u516c\u8868\u3055\u308c\u308b\uff5e\u4e3b\u984c\u60c5\u5831\u306e\u63d0\u793a\u3092\u53d7\u3051\u308b\u5408\u7406\u7684\u4fdd\u8a3c\u696d\u52d9\u53ca\u3073\u9650\u5b9a\u7684\u4fdd\u8a3c\u696d\u52d9\u3078\u306e\u9069\u7528\u3092\u60f3\u5b9a\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\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u7b49\u304c\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4e3b\u984c\u60c5\u5831\u306e\u63d0\u793a\u3092\u53d7\u3051\u308b\u5408\u7406\u7684\u4fdd\u8a3c\u696d\u52d9\u53ca\u3073\u9650\u5b9a\u7684\u4fdd\u8a3c\u696d\u52d9\u3078\u306e\u9069\u7528\u3092\u60f3\u5b9a\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\u5e7410\u670810\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\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd3000\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u300c\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd3000\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306b\u4fc2\u308b\uff31\uff06\uff21\u300d\uff08\u516c\u958b\u8349\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u4fc2\u308b\u6982\u5ff5\u7684\u67a0\u7d44\u307f\u300d\uff08\u516c\u958b\u8349\u6848\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621025\u5e7412\u6708\u306b\u56fd\u969b\u4fdd\u8a3c\u696d\u52d9\u57fa\u6e963000\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u300d\uff08International Standard on Assurance Engagements 3000, ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION\uff1a\u300cISAE3000\u300d\uff09\u53ca\u3073\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u6982\u5ff5\u306e\u56fd\u969b\u7684\u306a\u67a0\u7d44\u307f\u304c\u6539\u8a02\u30fb\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u5e73\u621029\u5e7411\u670811\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\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\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd3000\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e3b\u306a\u69cb\u6210\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u76ee\u6b21\u3092\u542b\u3081\u3066102\u30da\u30fc\u30b8\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2160\u3000\u672c\u5b9f\u52d9\u6307\u91dd\u306e\u7bc4\u56f2\u53ca\u3073\u76ee\u7684<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2161\u3000\u8981\u6c42\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\uff0e\u672c\u5b9f\u52d9\u6307\u91dd\u7b49\u306b\u6e96\u62e0\u3059\u308b\u4fdd\u8a3c\u696d\u52d9\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\uff0e\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\uff0e\u4fdd\u8a3c\u696d\u52d9\u5951\u7d04\u306e\u65b0\u898f\u306e\u7de0\u7d50\u53ca\u3073\u66f4\u65b0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff14\uff0e\u54c1\u8cea\u7ba1\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff15\uff0e\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u4e26\u3073\u306b\u4fdd\u8a3c\u306e\u6280\u80fd\u53ca\u3073\u6280\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff16\uff0e\u696d\u52d9\u306e\u8a08\u753b\u53ca\u3073\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff17\uff0e\u8a3c\u62e0\u306e\u5165\u624b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff18\uff0e\u5f8c\u767a\u4e8b\u8c61<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff19\uff0e\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">10\uff0e\u9069\u7528\u3055\u308c\u308b\u898f\u6e96\u306e\u8a18\u8ff0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">11\uff0e\u4fdd\u8a3c\u696d\u52d9\u306e\u7d50\u8ad6\u306e\u5f62\u6210<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">12\uff0e\u4fdd\u8a3c\u5831\u544a\u66f8\u306e\u4f5c\u6210<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">13\uff0e\u7121\u9650\u5b9a\u306e\u7d50\u8ad6\u53ca\u3073\u9664\u5916\u4e8b\u9805\u4ed8\u7d50\u8ad6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">14\uff0e\u305d\u306e\u4ed6\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u8cac\u4efb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">15\uff0e\u8abf\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2162\u3000\u9069\u7528\u6307\u91dd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2163\u3000\u9069\u7528<\/p>\n<p>\u4ed8\u9332\uff11\u3000\u5f79\u5272\u3068\u8cac\u4efb<br \/>\n\u4ed8\u9332\uff12\u3000\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b<br \/>\n\u4ed8\u9332\uff13\u3000\u4e3b\u984c\u60c5\u5831\u306e\u63d0\u793a\u3092\u53d7\u3051\u308b\u4fdd\u8a3c\u696d\u52d9\u306b\u4fc2\u308b\u4fdd\u8a3c\u5831\u544a\u66f8\u306e\u6587\u4f8b<br \/>\n\u4ed8\u9332\uff14\u3000\u9664\u5916\u4e8b\u9805\u4ed8\u7d50\u8ad6\u3092\u8868\u660e\u3059\u308b\u5834\u5408\u306e\u4fdd\u8a3c\u5831\u544a\u66f8\u306e\u6587\u4f8b<\/p>\n<\/div>\n<p>\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd3000\u306f\u3001\u76e3\u67fb\u4e8b\u52d9\u6240\u304c\u884c\u3046\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u3064\u3044\u3066\u5b9f\u52d9\u4e0a\u306e\u6307\u91dd\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4fdd\u8a3c\u696d\u52d9\u3092\u6b21\u306e\uff12\u3064\u306b\u5206\u3051\u3066\u3044\u308b\uff0812\u9805\uff0835\uff09\uff09\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: 20px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4e3b\u984c\u60c5\u5831\u306e\u63d0\u793a\u3092\u53d7\u3051\u308b\u4fdd\u8a3c\u696d\u52d9\uff1a<\/strong><br \/>\n\u696d\u52d9\u5b9f\u65bd\u8005\u4ee5\u5916\u306e\u5f53\u4e8b\u8005\u304c\u9069\u5408\u3059\u308b\u898f\u6e96\u3092\u9069\u7528\u3057\u3066\u4e3b\u984c\u3092\u6e2c\u5b9a\u53c8\u306f\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3067\u3042\u308b\u4e3b\u984c\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u304c\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u7d50\u8ad6\u3092\u8868\u660e\u3059\u308b\u696d\u52d9<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u76f4\u63a5\u5831\u544a\u306b\u3088\u308b\u4fdd\u8a3c\u696d\u52d9\uff1a<\/strong><br \/>\n\u696d\u52d9\u5b9f\u65bd\u8005\u304c\u9069\u5408\u3059\u308b\u898f\u6e96\u306b\u3088\u3063\u3066\u4e3b\u984c\u3092\u6e2c\u5b9a\u53c8\u306f\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3067\u3042\u308b\u4e3b\u984c\u60c5\u5831\u304c\u4fdd\u8a3c\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u3001\u53c8\u306f\u4fdd\u8a3c\u5831\u544a\u66f8\u306e\u6dfb\u4ed8\u60c5\u5831\u3068\u3057\u3066\u793a\u3055\u308c\u308b\u4fdd\u8a3c\u696d\u52d9<\/p>\n<\/div>\n<p>\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd3000\u306e\u8981\u6c42\u4e8b\u9805\u53ca\u3073\u9069\u7528\u6307\u91dd\u306f\u3001\u4e3b\u984c\u60c5\u5831\u306e\u63d0\u793a\u3092\u53d7\u3051\u308b\u5408\u7406\u7684\u4fdd\u8a3c\u696d\u52d9\u53ca\u3073\u9650\u5b9a\u7684\u4fdd\u8a3c\u696d\u52d9\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u4e3b\u3068\u3057\u3066\u60f3\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\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;\">\uff08\uff41\uff09<\/span>\u3000\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u76e3\u67fb\u306e\u57fa\u6e96\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u306e\u57fa\u6e96\u3001\u53c8\u306f\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd2400\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u300d\u306b\u6e96\u62e0\u3057\u3066\u5b9f\u65bd\u3059\u308b\u4fdd\u8a3c\u696d\u52d9\u306b\u306f\u9069\u7528\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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\/>\n\u2462\u3000\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u306b\u4fc2\u308b\u6982\u5ff5\u7684\u67a0\u7d44\u307f\u300d\uff08\u516c\u958b\u8349\u6848\uff09<br \/>\n\u3053\u308c\u306f\u3001\u5e73\u621025\u5e7412\u6708\u306b\u56fd\u969b\u4fdd\u8a3c\u696d\u52d9\u57fa\u6e963000\u300c\u76e3\u67fb\u53ca\u3073\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u4ee5\u5916\u306e\u4fdd\u8a3c\u696d\u52d9\u300d\uff08International Standard on Assurance Engagements 3000, ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL 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