{"id":164736,"date":"2018-11-26T13:20:02","date_gmt":"2018-11-26T04:20:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=164736"},"modified":"2018-11-26T13:20:02","modified_gmt":"2018-11-26T04:20:02","slug":"audit-report-64","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-64\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u67fb\u6cd5\u4eba\uff27\uff23\u3092\u53d7\u3051\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u300d\u3092\u516c\u8868\uff5e\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u306b\u4fc2\u308b\u3072\u306a\u578b\u300d\u306f\u5ec3\u6b62\u3078\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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title=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u300d\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621030\u5e74\uff13\u670823\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-36\/\" 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<\/a>\u306e\u516c\u8868\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u300e\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\uff08\u516c\u958b\u8349\u6848\uff09\u300f\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u7814\u7a76\u5831\u544a\u306e\u516c\u8868\u306b\u4f34\u3044\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u6539\u6b63\u5bfe\u7b56\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u304b\u3089\u306e\u7814\u7a76\u5831\u544a\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u306b\u4fc2\u308b\u3072\u306a\u578b\u300d\u306f\u5ec3\u6b62\u3055\u308c\u305f\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: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8a08\u7b97\u66f8\u985e\u306e\u4f5c\u6210\u4f8b<\/strong><\/h4>\n<p>\u7814\u7a76\u5831\u544a\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u66f8\u985e\u306e\u4f5c\u6210\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\u3002<br \/>\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\u8cb8\u501f\u5bfe\u7167\u8868<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u640d\u76ca\u8a08\u7b97\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u793e\u54e1\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u6ce8\u8a18\u8868<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u9644\u5c5e\u660e\u7d30\u66f8<\/p>\n<\/div>\n\u307e\u305f\u3001\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u53ce\u76ca\u306e\u984d\u304c10\u5104\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u5f53\u8a72\u8a08\u7b97\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u306e\u5229\u5bb3\u95a2\u4fc2\u306e\u306a\u3044\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308a\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd534\u6761\u306e32\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u65bd\u884c\u4ee424\u6761\uff09\u3053\u3068\u304b\u3089\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u306b\u6dfb\u4ed8\u3059\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u3082\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/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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