{"id":205685,"date":"2020-06-29T16:40:03","date_gmt":"2020-06-29T07:40:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=205685"},"modified":"2020-06-29T16:40:03","modified_gmt":"2020-06-29T07:40:03","slug":"financial-statements-report-101","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-101\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b IESBA\u304b\u3089\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u3059\u308b\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u3001\u5831\u916c\u3001\u975e\u4fdd\u8a3c\u696d\u52d9\u7b49\u306b\u3064\u3044\u3066\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>IESBA\u304b\u3089\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u3059\u308b\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u3001\u5831\u916c\u3001\u975e\u4fdd\u8a3c\u696d\u52d9\u7b49\u306b\u3064\u3044\u3066\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>\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IESBA\uff09\u306f\u3001\u30b9\u30bf\u30c3\u30d5\uff31\uff06\uff21\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID\uff0d19\uff09\uff1a\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u300d\uff082020\u5e74\uff15\u6708\uff18\u65e5\u3001\u30b9\u30bf\u30c3\u30d5\uff31\uff06\uff21\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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\/20200626dfi.html\" target=\"_blank\">\u3010IESBA\u3011\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID-19\uff09\uff1a\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u300d\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID\uff0d19\uff09\u306e\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306e\u7d50\u679c\u3068\u3057\u3066\u751f\u3058\u308b\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\u306e\u8ab2\u984c\u3084\u30ea\u30b9\u30af\u306b\u5bfe\u51e6\u3059\u308b\u4e0a\u3067\u95a2\u9023\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u305f\u3081\u306e\u56fd\u969b\u502b\u7406\u898f\u7a0b\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u6587\u66f8\u306f\u3001\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5b9f\u52d9\u306e\u52d5\u5411\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u53c2\u8003\u306b\u306a\u308b\u90e8\u5206\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\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<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u57fa\u672c\u539f\u5247\u306b\u5bfe\u3059\u308b\u963b\u5bb3\u8981\u56e0<\/strong><\/h4>\n<p>\u8077\u696d\u4f1a\u8a08\u58eb\u306f\u3001\u305d\u306e\u5f79\u5272\u3001\u8077\u52d9\u3001\u5c02\u9580\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u72b6\u6cc1\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u502b\u7406\u898f\u7a0b\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6b21\u306e\uff15\u3064\u306e\u502b\u7406\u4e0a\u306e\u57fa\u672c\u539f\u5247\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\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\u8aa0\u5b9f\u6027\u306e\u539f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u516c\u6b63\u6027\u306e\u539f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u80fd\u529b\u53ca\u3073\u6b63\u5f53\u306a\u6ce8\u610f\u306e\u539f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5b88\u79d8\u7fa9\u52d9\u306e\u539f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u884c\u52d5\u306e\u539f\u5247<\/p>\n<\/div>\n<p>\u5f53\u8a72\u57fa\u672c\u539f\u5247\u306b\u7167\u3089\u3057\u3066\u3001\u6b21\u306e\u3053\u3068\u306a\u3069\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\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:#cd853f;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff41\uff09<\/span>\u3000COVID\uff0d19\u95a2\u9023\u306e\u72b6\u6cc1\u304c\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u53c8\u306f\u696d\u52d9\u4e0a\u306e\u5224\u65ad\u306b\u4e0d\u5f53\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u306f\u3001\u5c02\u9580\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u7981\u6b62\u3055\u308c\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff42\uff09<\/span>\u3000COVID\uff0d19\u306b\u3088\u308b\u5236\u9650\u53ca\u3073\u8ab2\u984c\u306f\u3001\u30d0\u30fc\u30c1\u30e3\u30eb\u306a\u4f5c\u696d\u74b0\u5883\u3067\u3042\u3063\u3066\u3082\u8cac\u4efb\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u4ed6\u8005\u3092\u9069\u5207\u306b\u76e3\u7763\u3059\u308b\u3053\u3068\u3092\u542b\u3081\u3001\u52e4\u52c9\u304b\u3064\u6709\u80fd\u306a\u614b\u5ea6\u3067\u8077\u52d9\u3092\u9042\u884c\u3059\u308b\u7fa9\u52d9\u3092\u8efd\u6e1b\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff43\uff09<\/span>\u3000\u4eca\u56de\u306e\u5371\u6a5f\u7684\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u304c\u3001\u516c\u5171\u306e\u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u884c\u52d5\u3059\u308b\u3068\u3044\u3046\u8077\u696d\u4e0a\u306e\u8cac\u4efb\u3092\u679c\u305f\u3059\u3068\u3068\u3082\u306b\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u826f\u3044\u8a55\u5224\u3092\u7dad\u6301\u3059\u308b\u3088\u3046\u306b\u81ea\u3089\u884c\u52d5\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3053\u3068<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u60c5\u5831\u306e\u4f5c\u6210\u53ca\u3073\u63d0\u4f9b<\/strong><\/h4>\n<p>\u5371\u6a5f\u7684\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u306f\u3001\u4e8b\u696d\u4f53\u304c\u30de\u30a4\u30ca\u30b9\u306e\u9032\u5c55\u3092\u8aa4\u3063\u3066\u5831\u544a\u3057\u305f\u308a\u3001\u672c\u8cea\u7684\u306a\u60c5\u5831\u306e\u958b\u793a\u3092\u4fdd\u7559\u3057\u305f\u308a\u3001\u8ca1\u52d9\u72b6\u6cc1\u306b\u95a2\u3057\u3066\u865a\u507d\u53c8\u306f\u8aa4\u89e3\u3092\u62db\u304f\u3088\u3046\u306a\u5185\u5bb9\u3092\u63cf\u3044\u305f\u308a\u3059\u308b\u6a5f\u4f1a\u53ca\u3073\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u8077\u696d\u4f1a\u8a08\u58eb\u306f\u3001\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u304c\u4e0d\u6b63\u3092\u884c\u3046\u91cd\u8981\u306a\u6a5f\u4f1a\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u6b21\u306e\u3082\u306e\u3067\u3042\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u8cfc\u8cb7\u4e0d\u6b63\uff08\u7279\u306b\u500b\u4eba\u7528\u4fdd\u8b77\u5177\u306e\u305f\u3081\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u30aa\u30f3\u30e9\u30a4\u30f3\u4e0d\u6b63\uff08\u507d\u306e\u533b\u7642\u54c1\u306e\u8ca9\u58f2\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u884c\u653f\u652f\u63f4\u306b\u5bfe\u3059\u308b\u4e0d\u6b63\u7533\u8acb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u6148\u5584\u507d\u88c5\u4e0d\u6b63<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u5831\u916c<\/strong><\/h4>\n<p>\u5831\u916c\u306b\u95a2\u3057\u3066\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u306f\u6b21\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460\u3000<\/span>COVID\uff0d19\u306e\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u3088\u308a\u3001\u91cd\u5927\u306a\u8ca1\u653f\u7684\u7dca\u5f35\u3001\u3055\u3089\u306b\u306f\u8ca1\u653f\u7684\u56f0\u96e3\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u4e8b\u696d\u4f53\u304b\u3089\u3001\u63d0\u4f9b\u4e2d\u306e\u696d\u52d9\u3084\u63d0\u4f9b\u4e88\u5b9a\u306e\u696d\u52d9\u306b\u3064\u3044\u3066\u3001\u5831\u916c\u3092\u524a\u6e1b\u3059\u308b\u3088\u3046\u591a\u5927\u306a\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u76e3\u67fb\u4e0a\u306e\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u304c\u8ffd\u52a0\u7684\u306a\u4f5c\u696d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001\u76e3\u67fb\u5831\u916c\u306e\u6c34\u6e96\u306e\u5f15\u4e0b\u3052\u306b\u95a2\u3059\u308b\u76e3\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u304b\u3089\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u5897\u5e45\u3055\u308c\u308b\u53ef\u80fd\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u76e3\u67fb\u696d\u52d9\u306e\u4f9d\u983c\u4eba\u304c\u5831\u916c\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u975e\u4fdd\u8a3c\u696d\u52d9\uff08\u52a9\u8a00\u53ca\u3073\u652f\u63f4\u306e\u63d0\u4f9b\u3092\u542b\u3080\uff09<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u306f\u3001\u4f9d\u983c\u4eba\u306b\u652f\u63f4\u3092\u63d0\u4f9b\u3059\u308b\u969b\u306b\u306f\u3001\u6f5c\u5728\u7684\u306a\u5229\u76ca\u76f8\u53cd\u306b\u3064\u3044\u3066\u5ff5\u982d\u306b\u7f6e\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4f9d\u983c\u4eba\u304cCOVID\uff0d19\u95a2\u9023\u306e\u52a9\u6210\u91d1\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u652f\u63f4\u306b\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u304c\u95a2\u4e0e\u3059\u308b\u4e00\u65b9\u3067\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u304c\u3001\u5f53\u8a72\u52a9\u6210\u91d1\u306e\u5be9\u67fb\u3068\u627f\u8a8d\u3092\u62c5\u5f53\u3059\u308b\u653f\u5e9c\u6a5f\u95a2\u306b\u5c02\u9580\u696d\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5229\u76ca\u76f8\u53cd\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/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>\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IESBA\uff09\u306f\u3001\u30b9\u30bf\u30c3\u30d5\uff31\uff06\uff21\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID\uff0d19\uff09\uff1a\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u300d\uff082020\u5e74\uff15\u6708\uff18\u65e5\u3001\u30b9\u30bf\u30c3\u30d5\uff31\uff06\uff21\uff09\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID\uff0d19\uff09\u306e\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306e\u7d50\u679c\u3068\u3057\u3066\u751f\u3058\u308b\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\u306e\u8ab2\u984c\u3084\u30ea\u30b9\u30af\u306b\u5bfe\u51e6\u3059\u308b\u4e0a\u3067\u95a2\u9023\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u305f\u3081\u306e\u56fd\u969b\u502b\u7406\u898f\u7a0b\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,235,167,279,289],"tags":[585,114,535,128],"backnumber":[2051],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 18:56:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/205685"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=205685"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/205685\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=205685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=205685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=205685"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=205685"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=205685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}