{"id":171576,"date":"2019-03-05T08:57:50","date_gmt":"2019-03-04T23:57:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=171576"},"modified":"2019-03-04T19:55:21","modified_gmt":"2019-03-04T10:55:21","slug":"audit-report-71","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-71\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5185\u90e8\u76e3\u67fb\u4eba\u306e\u4f5c\u696d\u306e\u5229\u7528\u3084\u6ce8\u8a18\u4e8b\u9805\u306e\u76e3\u67fb\u5f37\u5316\u3092\u76ee\u7684\u3068\u3057\u305f\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u304c\u516c\u8868\u3055\u308c\u308b\uff5eIAASB\u5b9f\u65bd\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u5fdc\u305714\u306e\u5831\u544a\u66f8\u7b49\u3092\u6539\u6b63\u3001\u539f\u52472020.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\uff5e"},"content":{"rendered":"<div 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-15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2019\u5e74\uff12\u670826\u65e5\u3001<a title=\"JICPA\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\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8610\u300c\u5185\u90e8\u76e3\u67fb\u306e\u5229\u7528\u300d\u306a\u3069\u591a\u304f\u306e\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306b\u304a\u3044\u3066\u691c\u8a0e\u3055\u308c\u305f\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u4e8b\u9805\u306e\u76e3\u67fb\u3092\u5f37\u5316\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6539\u6b63\u3059\u308b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8610\u300c\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u4f5c\u696d\u306e\u5229\u7528\u300d\uff08\u300c\u5185\u90e8\u76e3\u67fb\u306e\u5229\u7528\u300d\u306e\u8868\u984c\u304b\u3089\u306e\u5909\u66f4\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8315\u300c\u4f01\u696d\u53ca\u3073\u4f01\u696d\u74b0\u5883\u306e\u7406\u89e3\u3092\u901a\u3058\u305f\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8200\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u7dcf\u62ec\u7684\u306a\u76ee\u7684\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8240\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8300\u300c\u76e3\u67fb\u8a08\u753b\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8320\u300c\u76e3\u67fb\u306e\u8a08\u753b\u53ca\u3073\u5b9f\u65bd\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2466\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8330\u300c\u8a55\u4fa1\u3057\u305f\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u76e3\u67fb\u4eba\u306e\u624b\u7d9a\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2467\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8450\u300c\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u8b58\u5225\u3057\u305f\u865a\u507d\u8868\u793a\u306e\u8a55\u4fa1\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2468\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8250\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2469\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u4f5c\u696d\u3092\u5229\u7528\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3001\u53ca\u3073\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u9818\u57df\u3067\u3069\u306e\u7a0b\u5ea6\u5229\u7528\u3059\u308b\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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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:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span>\u3000\u5185\u90e8\u76e3\u67fb\u6a5f\u80fd\u306e\u7d44\u7e54\u4e0a\u306e\u4f4d\u7f6e\u4ed8\u3051\u4e26\u3073\u306b\u95a2\u9023\u3059\u308b\u65b9\u91dd\u53ca\u3073\u624b\u7d9a\u306b\u3088\u308a\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u5ba2\u89b3\u6027\u306e\u7a0b\u5ea6<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u5185\u90e8\u76e3\u67fb\u6a5f\u80fd\u306e\u80fd\u529b\u306e\u6c34\u6e96<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u76e3\u67fb\u8a08\u753b<\/strong><\/h4>\n<p>\u6ce8\u8a18\u4e8b\u9805\u306b\u306f\u5e83\u7bc4\u56f2\u304b\u3064\u8a73\u7d30\u306a\u60c5\u5831\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u6ce8\u8a18\u4e8b\u9805\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u8a55\u4fa1\u624b\u7d9a\u53ca\u3073\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u306e\u7a2e\u985e\u3001\u6642\u671f\u53ca\u3073\u7bc4\u56f2\u306e\u6c7a\u5b9a\u306f\u91cd\u8981\u3067\u3042\u308b\u3068\u3057\u3001\u76e3\u67fb\u306e\u521d\u671f\u6bb5\u968e\u306b\u304a\u3051\u308b\u6ce8\u8a18\u4e8b\u9805\u306e\u691c\u8a0e\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u306b\u95a2\u3059\u308b\u5224\u65ad\u3078\u306e\u5f79\u7acb\u3061\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08A13\u9805\u3001A14\u9805\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2460<\/span>\u3000\u4f01\u696d\u74b0\u5883\u3001\u4e8b\u696d\u6d3b\u52d5\u53c8\u306f\u8ca1\u52d9\u72b6\u6cc1\u306e\u5909\u5316\u306e\u7d50\u679c\u3068\u3057\u3066\u5fc5\u8981\u3068\u306a\u308b\u91cd\u8981\u306a\u6ce8\u8a18\u4e8b\u9805\u306e\u8ffd\u52a0\u53c8\u306f\u5909\u66f4\uff08\u4f8b\u3048\u3070\u3001\u91cd\u8981\u306a\u4f01\u696d\u7d50\u5408\u306b\u3088\u3063\u3066\u5fc5\u8981\u3068\u306a\u308b\u30bb\u30b0\u30e1\u30f3\u30c8\u306e\u8b58\u5225\u53ca\u3073\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306e\u8a18\u8f09\u306e\u5909\u66f4\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2461<\/span>\u3000\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306e\u6539\u6b63\u306b\u4f34\u3046\u91cd\u8981\u306a\u6ce8\u8a18\u4e8b\u9805\u306e\u8ffd\u52a0\u53c8\u306f\u5909\u66f4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2462<\/span>\u3000\u7279\u5b9a\u306e\u6ce8\u8a18\u4e8b\u9805\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u624b\u7d9a\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u5229\u7528\u3059\u308b\u5c02\u9580\u5bb6\u306e\u95a2\u4e0e\u306e\u5fc5\u8981\u6027\uff08\u4f8b\u3048\u3070\u3001\u5e74\u91d1\u305d\u306e\u4ed6\u306e\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2463<\/span>\u3000\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u5f79\u7b49\u3068\u5354\u8b70\u3059\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8260\u300c\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u300dA13\u9805\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u76e3\u67fb\u306e\u8a08\u753b\u53ca\u3073\u5b9f\u65bd\u306b\u304a\u3051\u308b\u91cd\u8981\u6027<\/strong><\/h4>\n<p>\u5b9a\u6027\u7684\u306a\u6ce8\u8a18\u4e8b\u9805\u304c\u91cd\u8981\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u3001\u76e3\u67fb\u4eba\u304c\u8003\u616e\u3059\u308b\u8981\u56e0\u306b\u306f\u4f8b\u3048\u3070\u4ee5\u4e0b\u304c\u3042\u308b\uff08A2\u9805\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u76e3\u67fb\u5bfe\u8c61\u671f\u9593\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u72b6\u6cc1\uff08\u4f8b\u3048\u3070\u3001\u671f\u9593\u5185\u306b\u3001\u4f01\u696d\u304c\u91cd\u8981\u306a\u5408\u4f75\u3084\u8cb7\u53ce\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u53ca\u3073\u305d\u306e\u6539\u6b63\uff08\u4f8b\u3048\u3070\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u5b9a\u6027\u7684\u306a\u6ce8\u8a18\u4e8b\u9805\u304c\u65b0\u305f\u306b\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u7b49\u306b\u8d77\u56e0\u3057\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u91cd\u8981\u3068\u306a\u308b\u5b9a\u6027\u7684\u306a\u6ce8\u8a18\u4e8b\u9805\uff08\u4f8b\u3048\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u304a\u3044\u3066\u306f\u3001\u6d41\u52d5\u6027\u30ea\u30b9\u30af\u306e\u6ce8\u8a18\u304c\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u91cd\u8981\u3067\u3042\u308b\u5834\u5408\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u8a55\u4fa1\u3057\u305f\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u76e3\u67fb\u4eba\u306e\u624b\u7d9a<\/strong><\/h4>\n<p>\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u53ca\u3073\u6ce8\u8a18\u4e8b\u9805\u306e\u59a5\u5f53\u6027\u306e\u691c\u8a0e\u306b\u969b\u3057\u3066\u3001\u6b21\u306e\u4e8b\u9805\u3092\u691c\u8a0e\u3059\u308b\uff0823\u9805\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:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u8ca1\u52d9\u60c5\u5831\u4e26\u3073\u306b\u305d\u306e\u57fa\u790e\u3068\u306a\u308b\u53d6\u5f15\u3001\u4e8b\u8c61\u53ca\u3073\u72b6\u6cc1\u306e\u5206\u985e\u53ca\u3073\u8a18\u8ff0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u3001\u69cb\u6210\u53ca\u3073\u5185\u5bb9<\/p>\n<\/div>\n<p>\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u624b\u7d9a\u306e\u5b9f\u65bd\u306e\u6642\u671f\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u308b\u8981\u56e0\u3068\u3057\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u7279\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306a\u8aac\u660e\u3092\u63d0\u4f9b\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306e\u4f5c\u6210\u6642\u671f\u304c\u3042\u308b\uff08A14\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u8b58\u5225\u3057\u305f\u865a\u507d\u8868\u793a\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3044\u3066\u9069\u6b63\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u3057\u3066\u610f\u898b\u8868\u660e\u3059\u308b\u5834\u5408\u3001\u865a\u507d\u8868\u793a\u306b\u306f\u3001\u76e3\u67fb\u4eba\u306e\u5224\u65ad\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3044\u3066\u9069\u6b63\u306b\u8868\u793a\u3055\u308c\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u3001\u91d1\u984d\u3001\u5206\u985e\u3001\u8868\u793a\u53c8\u306f\u6ce8\u8a18\u4e8b\u9805\u306e\u4fee\u6b63\u3082\u542b\u307e\u308c\u308b\uff08\uff13\u9805\uff09\u3002<\/p>\n<p>\u6ce8\u8a18\u4e8b\u9805\u306b\u95a2\u3059\u308b\u865a\u507d\u8868\u793a\u3082\u3001\u500b\u5225\u306b\u3082\u96c6\u8a08\u3057\u3066\u3082\u3001\u53c8\u306f\u91d1\u984d\u3001\u5185\u5bb9\u3082\u3057\u304f\u306f\u72b6\u6cc1\u3092\u8003\u616e\u3057\u3066\u3082\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u300d\u3067\u3042\u308b\u5834\u5408\u304c\u3042\u308b\u304c\u3001\u76e3\u67fb\u4eba\u306f\u3001\u300c\u660e\u3089\u304b\u306b\u50c5\u5c11\u300d\u3067\u306f\u306a\u3044\u6ce8\u8a18\u4e8b\u9805\u306e\u865a\u507d\u8868\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u865a\u507d\u8868\u793a\u306b\u95a2\u9023\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u96c6\u8a08\u3059\u308b\uff08A4\u9805\uff09\u3002<\/p>\n<p>A16\u9805\u306f\u3001\u5b9a\u6027\u7684\u306a\u6ce8\u8a18\u4e8b\u9805\u306b\u95a2\u3059\u308b\u865a\u507d\u8868\u793a\u306b\u91cd\u8981\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306e\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u304c\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u3092\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u4f8b\u3068\u3057\u3066\u3001\u76e3\u67fb\u4eba\u304c\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306f\u76e3\u67fb\u696d\u52d9\u306e\u4e3b\u8981\u306a\u4e8b\u9805\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8701\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u4e8b\u9805\u306e\u5831\u544a\u300d13\u9805\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u540c\u5831\u544a\u66f8701\u306b\u5f93\u3063\u3066\u5f53\u8a72\u4e8b\u9805\u3092\u5831\u544a\u3059\u308b\u5834\u5408\u304c\u3042\u3052\u3089\u308c\u3066\u3044\u308b\uff08A25\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u30002020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u53ca\u3073\u540c\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u306b\u4fc2\u308b\u4e2d\u9593\u76e3\u67fb\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u305f\u3060\u3057\u30012019\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u53ca\u3073\u540c\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u306b\u4fc2\u308b\u4e2d\u9593\u76e3\u67fb\u304b\u3089\u65e9\u671f\u9069\u7528\u3067\u304d\u308b\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>2019\u5e74\uff12\u670826\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8610\u300c\u5185\u90e8\u76e3\u67fb\u306e\u5229\u7528\u300d\u306a\u3069\u591a\u304f\u306e\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u306f\u3001\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306b\u304a\u3044\u3066\u691c\u8a0e\u3055\u308c\u305f\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u4e8b\u9805\u306e\u76e3\u67fb\u3092\u5f37\u5316\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10505,"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":[316,128],"backnumber":[1978],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 11:07:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/171576"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=171576"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/171576\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=171576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=171576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=171576"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=171576"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=171576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}