{"id":223141,"date":"2021-02-25T14:25:05","date_gmt":"2021-02-25T05:25:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=223141"},"modified":"2021-02-25T14:25:05","modified_gmt":"2021-02-25T05:25:05","slug":"audit-report-126","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-126\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u502b\u7406\u898f\u5247\u306e\u4f53\u7cfb\u53ca\u3073\u69cb\u6210\u7b49\u306e\u898b\u76f4\u3057\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306e\u6574\u7406\u300d\u306e\u65b9\u91dd\u6848\u3092\u516c\u8868\uff5e\u4f53\u7cfb\u7b49\u306e\u6574\u5099\u306b\u3088\u308a\u66f4\u306a\u308b\u898f\u5247\u306e\u9075\u5b88\u4fc3\u9032\u3092\u56f3\u308b\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: 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target=\"_blank\">\u300c\u502b\u7406\u898f\u5247\u306e\u4f53\u7cfb\u53ca\u3073\u69cb\u6210\u7b49\u306e\u898b\u76f4\u3057\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306e\u6574\u7406\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br 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\/>\n\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2021\u5e74\uff13\u670824\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\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: -15px;\"><strong>\uff11\u3000\u73fe\u884c\u306e\u502b\u7406\u898f\u5247\u306a\u3069<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u502b\u7406\u898f\u5247\u306a\u3069\u306f\u6b21\u306e\uff14\u3064\u304b\u3089\u69cb\u6210\u3055\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u300c\u502b\u7406\u898f\u5247\uff08\u6ce8\u89e3\u3092\u542b\u3080\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u300c\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u300c\u5229\u76ca\u76f8\u53cd\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d<\/p>\n<\/div>\n<p>\u3053\u306e\u307b\u304b\u3001\u300c\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u300d\u3001\u300c\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6cd5\u6539\u6b63\u5bfe\u5fdc\u89e3\u91c8\u6307\u91dd\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Ethics Standards Board for Accountants\uff1aIESBA\uff09\uff08\u4ee5\u4e0b\u300cIESBA\u300d\u3068\u3044\u3046\uff09\u306f\u30012018\u5e74\uff14\u6708\u306b\u300c\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u305f\u3081\u306e\u56fd\u969b\u502b\u7406\u898f\u7a0b\uff08\u56fd\u969b\u72ec\u7acb\u6027\u57fa\u6e96\u3092\u542b\u3080\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u518d\u69cb\u6210\u7248IESBA\u502b\u7406\u898f\u7a0b\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8ad6\u70b9\u306e\u6574\u7406\u306e\u5bfe\u8c61<\/strong><\/h4>\n<p>\u6b21\u306e\uff13\u3064\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u6574\u7406\u3092\u884c\u3044\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5168\u4f53\u306e\u4f53\u7cfb\u53ca\u3073\u69cb\u6210\uff08\u3059\u3079\u3066\u306e\u898f\u5b9a\u3092\uff11\u3064\u306e\u300c\u502b\u7406\u898f\u5247\u300d\u306b\u96c6\u7d04\u3059\u308b\u4f53\u7cfb\u3068\u3059\u308b\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u300c\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u300d\u3068\u300c\u4f1a\u8a08\u4e8b\u52d9\u6240\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u300d\u306e\u9806\u756a\uff08\u4f01\u696d\u7b49\u6240\u5c5e\u306e\u4f1a\u54e1\u306b\u5bfe\u3059\u308b\u898f\u5b9a\u3092\u5148\u306b\u914d\u7f6e\u3059\u308b\u6848\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u502b\u7406\u898f\u5247\u306b\u304a\u3051\u308b\u9805\u756a\u53f7\u306e\u4ed8\u756a\uff08\u9805\u756a\u53f7\u306e\u4ed8\u3057\u65b9\u306f\u3001\u518d\u69cb\u6210\u7248IESBA \u502b\u7406\u898f\u7a0b\u3068\u540c\u3058\u4ed8\u756a\u3068\u3059\u308b\u306a\u3069\u306e\u6848\uff09<\/p>\n<\/div>\n<p>\u300c\u8077\u696d\u502b\u7406\u306e\u898f\u7bc4\u4f53\u7cfb\u306e\u30a4\u30e1\u30fc\u30b8\u300d\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u3068\u6539\u6b63\u5f8c\uff08\u6848\uff09\u306e\u3082\u306e\u304c\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 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>2021\u5e74\uff12\u670824\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u502b\u7406\u898f\u5247\u306e\u4f53\u7cfb\u53ca\u3073\u69cb\u6210\u7b49\u306e\u898b\u76f4\u3057\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306e\u6574\u7406\u300d\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\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":[370,178,180,235,167,289],"tags":[535,316,128],"backnumber":[2084],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 14:35:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/223141"}],"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=223141"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/223141\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=223141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=223141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=223141"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=223141"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=223141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}