{"id":232144,"date":"2021-06-22T16:00:16","date_gmt":"2021-06-22T07:00:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=232144"},"modified":"2021-06-22T16:00:16","modified_gmt":"2021-06-22T07:00:16","slug":"audit-report-139","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-139\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u57fa\u5831720\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\u306e\u9069\u7528\u3092\u8e0f\u307e\u3048\u305f\u4f1a\u793e\u6cd5\u76e3\u67fb\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u691c\u8a0e\u3092\u4f1a\u54e1\u306b\u4fc3\u3059\uff5e\u5b9f\u52d9\u306e\u53c2\u8003\u3068\u306a\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u691c\u8a0e\u4f8b\u3082\u63b2\u8f09\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\u3001\u76e3\u57fa\u5831720\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\u306e\u9069\u7528\u3092\u8e0f\u307e\u3048\u305f\u4f1a\u793e\u6cd5\u76e3\u67fb\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u691c\u8a0e\u3092\u4f1a\u54e1\u306b\u4fc3\u3059<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5b9f\u52d9\u306e\u53c2\u8003\u3068\u306a\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u691c\u8a0e\u4f8b\u3082\u63b2\u8f09\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>2021\u5e74\uff16\u670822\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u4f1a\u54e1\u5411\u3051\u306b\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8720\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\u306e\u9069\u7528\u3092\u8e0f\u307e\u3048\u305f\u4f1a\u793e\u6cd5\u76e3\u67fb\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u691c\u8a0e\u306b\u3064\u3044\u3066\u300d\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\/20210622adh.html\" target=\"_blank\">\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8720\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d \u306e\u9069\u7528\u3092\u8e0f\u307e\u3048\u305f\u4f1a\u793e\u6cd5\u76e3\u67fb\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u691c\u8a0e\u306b\u3064\u3044\u3066\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>2020\u5e7411\u6708\uff16\u65e5\u4ed8\u3051\u3067\u76e3\u67fb\u57fa\u6e96\u304c\u6539\u8a02\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u5bfe\u5fdc\u3057\u305f\u76e3\u57fa\u5831720\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\u7b49\u306e\u6539\u6b63\u304c\u78ba\u5b9a\uff5e2022\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-124\/\" target=\"_blank\">\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8720\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d<\/a>\uff08\u4ee5\u4e0b\u300c\u76e3\u57fa\u5831720\u300d\u3068\u3044\u3046\uff09\u304c\u6539\u6b63\u3055\u308c\u30012022\u5e74\uff13\u6708\u6c7a\u7b97\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304b\u3089\u9069\u7528\u3068\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4eca\u5f8c\u3001\u4f1a\u793e\u6cd5\u76e3\u67fb\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<!--more--><\/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\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u3068\u4f1a\u793e\u6cd5\u76e3\u67fb<\/strong><\/h4>\n<p>\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u3068\u306f\u3001\u76e3\u67fb\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u542b\u3080\u958b\u793a\u66f8\u985e\u306e\u3046\u3061\u5f53\u8a72\u8ca1\u52d9\u8af8\u8868\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3092\u9664\u3044\u305f\u90e8\u5206\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u76e3\u57fa\u5831720\u3067\u306f\u3001\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u4eba\u306e\u4f5c\u696d\u3092\u660e\u78ba\u306b\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306b\u5fc5\u8981\u306a\u8a18\u8f09\u3092\u6c42\u3081\u308b\u3053\u3068\u3068\u3057\u3066\u304a\u308a\u3001\u5f93\u6765\u4ee5\u4e0a\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306f\u4e8b\u696d\u5831\u544a\u53ca\u3073\u305d\u306e\u9644\u5c5e\u660e\u7d30\u66f8\u3068\u306a\u308b\u3002<\/p>\n<p>\u5f93\u6765\u3068\u540c\u69d8\u306b\u3001\u4e8b\u696d\u5831\u544a\u53ca\u3073\u305d\u306e\u9644\u5c5e\u660e\u7d30\u66f8\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5bfe\u8c61\u3067\u306f\u306a\u3044\u304c\u3001\u76e3\u57fa\u5831720\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u76e3\u67fb\u610f\u898b\u3092\u8868\u660e\u3057\u306a\u3044\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306b\u5bfe\u3059\u308b\u4f5c\u696d\u306e\u7d50\u679c\u3092\u76e3\u67fb\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u6cd5\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\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\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u307e\u3067\u306b\u3001\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u8a08\u7b97\u66f8\u985e\u7b49\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u624b\u7d9a\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306b\u5bfe\u3059\u308b\u4f5c\u696d\u7b49\u3092\u5b8c\u4e86\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u4e8b\u696d\u5831\u544a\u53ca\u3073\u305d\u306e\u9644\u5c5e\u660e\u7d30\u66f8\u306e\u5165\u624b\u6642\u671f\u53ca\u3073\u624b\u7d9a\u3082\u8003\u616e\u3057\u305f\u4e0a\u3067\u76e3\u67fb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4e8b\u696d\u5831\u544a\u53ca\u3073\u305d\u306e\u9644\u5c5e\u660e\u7d30\u66f8\u306e\u6700\u7d42\u7248\u3092\u9069\u6642\u306b\u5165\u624b\u3059\u308b\u305f\u3081\u3001\u7d4c\u55b6\u8005\u3068\u9069\u5207\u306a\u8abf\u6574\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4e8b\u696d\u5831\u544a\u7b49\u306e\u6700\u7d42\u7248\u306f\u3001\u7d4c\u55b6\u8005\u304c\u6700\u7d42\u7248\u3067\u3042\u308b\u3053\u3068\u3092\u8868\u660e\u3057\u305f\u4e8b\u696d\u5831\u544a\u3092\u6307\u3057\u3001\u901a\u5e38\u3001\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u65e5\u4ed8\u307e\u3067\u306b\u76e3\u67fb\u4eba\u306b\u63d0\u51fa\u3055\u308c\u305f\u4e8b\u696d\u5831\u544a\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u4f1a\u793e\u6cd5\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u304c\u3001\u5f93\u6765\u306b\u6bd4\u8f03\u3057\u3066\u5f8c\u306e\u65e5\u7a0b\u3068\u306a\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u300c\u4f1a\u793e\u6cd5\u76e3\u67fb\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u691c\u8a0e\u4f8b\u300d\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3064\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>2021\u5e74\uff16\u670822\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u4f1a\u54e1\u5411\u3051\u306b\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8720\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\u306e\u9069\u7528\u3092\u8e0f\u307e\u3048\u305f\u4f1a\u793e\u6cd5\u76e3\u67fb\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u691c\u8a0e\u306b\u3064\u3044\u3066\u300d\u3092\u516c\u8868\u3057\u305f\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":[316,632,128,159],"backnumber":[2100],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-11 09:33:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/232144"}],"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=232144"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/232144\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=232144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=232144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=232144"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=232144"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=232144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}