{"id":198908,"date":"2020-03-23T12:15:02","date_gmt":"2020-03-23T03:15:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=198908"},"modified":"2020-03-23T19:37:48","modified_gmt":"2020-03-23T10:37:48","slug":"audit-report-95","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-95\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff11\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u539f\u5247\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u3084\u3001 \u3059\u3067\u306b\u6c7a\u7b97\u65e5\u3092\u8fce\u3048\u305f\u4f01\u696d\u306e\u76e3\u67fb\u5bfe\u5fdc\u30fb\u76e3\u67fb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u5ef6\u9577\u7b49\u306b\u8a00\u53ca\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>\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b<br \/>\n\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff11\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u539f\u5247\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u3084\u3001<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u3059\u3067\u306b\u6c7a\u7b97\u65e5\u3092\u8fce\u3048\u305f\u4f01\u696d\u306e\u76e3\u67fb\u5bfe\u5fdc\u30fb\u76e3\u67fb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u5ef6\u9577\u7b49\u306b\u8a00\u53ca\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>2020\u5e74\uff13\u670818\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff11\uff09\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u5b9f\u5730\u68da\u5378\u306e\u7acb\u4f1a\u3001\u6b8b\u9ad8\u78ba\u8a8d\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u306e\u307b\u304b\u3001\u3059\u3067\u306b\u6c7a\u7b97\u65e5\u3092\u8fce\u3048\u305f\u4f01\u696d\u306e\u76e3\u67fb\u5bfe\u5fdc\u3001\u76e3\u67fb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u5ef6\u9577\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u8ff0\u3079\u3066\u3044\u308b\u3002\u4eca\u5f8c\u3082\u72b6\u6cc1\u306e\u5909\u5316\u306b\u3088\u308a\u8ffd\u52a0\u3057\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u6539\u3081\u3066\u5468\u77e5\u3059\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20200318fcb.html\" target=\"_blank\">\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff11\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3057\u3066\u3001\u95a2\u4fc2\u6a5f\u95a2\u304b\u3089\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\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\u91d1\u878d\u5e81\uff1a<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20200210.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\uff1a<br \/>\n\u300c<a title=\"\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/news\/1020\/20200318-01.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u305f\u5bfe\u5fdc\u65b9\u91dd\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6cd5\u52d9\u7701\uff1a<br \/>\n\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/MINJI\/minji07_00021.html\" target=\"_blank\">\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div>\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\u76e3\u67fb\u624b\u7d9a\u95a2\u4fc2<\/strong><\/h4>\n<p>\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff11\uff09\u300d\u3067\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306b\u5f93\u3063\u3066\u539f\u5247\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u539f\u5247\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u304c\u5b9f\u65bd\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3082\u8ff0\u3079\u3066\u3044\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u3067\u306f\u5f53\u8a72\u5bfe\u5fdc\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5b9f\u5730\u68da\u5378\u306e\u7acb\u4f1a<\/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: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff11\uff09\u3000\u5b9f\u5730\u68da\u5378\u304c\u671f\u672b\u65e5\u4ee5\u5916\u306e\u5834\u5408\u306e\u5bfe\u5fdc\uff08\u4f8b\u3048\u3070\u3001\u671f\u672b\u65e5\u5f8c\u306b\u5b9f\u65bd\u3055\u308c\u308b\u5834\u5408\uff09<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u5b9f\u5730\u68da\u5378\u65e5\u3068\u671f\u672b\u65e5\u306b\u304a\u3051\u308b\u68da\u5378\u8cc7\u7523\u306e\u5897\u6e1b\u304c\u9069\u5207\u306b\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u76e3\u67fb\u8a3c\u62e0\u3092\u5165\u624b\u3059\u308b\u305f\u3081\u306e\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09\u3000\u4ee3\u66ff\u7684\u306a\u624b\u7d9a\u306b\u3088\u308b\u5bfe\u5fdc<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u5bfe\u7b56\u306e\u5f71\u97ff\u3067\u3001\u76e3\u67fb\u4eba\u304c\u88ab\u76e3\u67fb\u4f1a\u793e\u304b\u3089\u5b9f\u5730\u68da\u5378\u306e\u7acb\u4f1a\u3092\u53d6\u308a\u3084\u3081\u308b\u3053\u3068\u3092\u8981\u8acb\u3055\u308c\u308b\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u76e3\u67fb\u4eba\u306b\u3088\u308b\u7acb\u4f1a\u304c\u5b9f\u52d9\u7684\u306b\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u5b9f\u5730\u68da\u5378\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u53c8\u306f\u8cfc\u5165\u3057\u305f\u7279\u5b9a\u306e\u68da\u5378\u54c1\u76ee\u306b\u3064\u3044\u3066\u3001\u5b9f\u5730\u68da\u5378\u65e5\u5f8c\u306b\u8ca9\u58f2\u3055\u308c\u305f\u3053\u3068\u3092\u793a\u3059\u8a18\u9332\u3084\u6587\u66f8\u3092\u95b2\u89a7\u3059\u308b\u306a\u3069\u306e\u4ee3\u66ff\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff13\uff09\u3000\u4ee3\u66ff\u7684\u306a\u624b\u7d9a\u3082\u5b9f\u65bd\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc<\/strong><\/span><\/p>\n<p>\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8705\u300c\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u9664\u5916\u4e8b\u9805\u4ed8\u610f\u898b\u300d\u306b\u5f93\u3063\u3066\u3001\u76e3\u67fb\u610f\u898b\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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#333399;\">\u2461<\/span>\u3000\u3053\u306e\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u5f53\u8a72\u78ba\u8a8d\u56de\u7b54\u306e\u76e3\u67fb\u8a3c\u62e0\u3068\u3057\u3066\u306e\u8a55\u4fa1\u3084\u3001\u76f8\u624b\u5148\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u58f2\u639b\u91d1\u306e\u5b9f\u5728\u6027\u3068\u56de\u53ce\u53ef\u80fd\u6027\u306e\u8a55\u4fa1\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u5b9f\u969b\u306b\u56de\u7b54\u3092\u9001\u4fe1\u3057\u305f\u304b\u3069\u3046\u304b\u3092\u3001\u78ba\u8a8d\u56de\u7b54\u8005\u306b\u96fb\u8a71\u306b\u3088\u308a\u78ba\u304b\u3081\u308b\u3053\u3068\u304c\u3042\u308b\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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#cd853f;\">\u2461<\/span>\u3000\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5f71\u97ff\u306e\u7a0b\u5ea6\u306b\u5fdc\u3058\u3066\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u308f\u308b\u6ce8\u8a18\u4e8b\u9805\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u304b\u3069\u3046\u304b\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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    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