{"id":235027,"date":"2021-08-04T10:40:03","date_gmt":"2021-08-04T01:40:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=235027"},"modified":"2021-08-04T10:40:03","modified_gmt":"2021-08-04T01:40:03","slug":"audit-report-147","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-147\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u4f34\u3046\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u30fb\u5185\u90e8\u7d71\u5236\u306e\u5909\u5316\u3078\u306e\u5bfe\u5fdc \uff08\u63d0\u8a00\uff09\u300d\u3092\u516c\u8868\uff5e\u4f01\u696d\u3001\u76e3\u67fb\u4e8b\u52d9\u6240\u3068\u3082\u306b\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u4e0b\u3067\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u8ab2\u984c\u3092\u8a8d\u8b58\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\u300c\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u4f34\u3046\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u30fb\u5185\u90e8\u7d71\u5236\u306e\u5909\u5316\u3078\u306e\u5bfe\u5fdc \uff08\u63d0\u8a00\uff09\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4f01\u696d\u3001\u76e3\u67fb\u4e8b\u52d9\u6240\u3068\u3082\u306b\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u4e0b\u3067\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u8ab2\u984c\u3092\u8a8d\u8b58\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\uff17\u670830\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f\uff18\u6708\uff12\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\uff29\uff34\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c56\u53f7\u300c\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u4f34\u3046\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u30fb\u5185\u90e8\u7d71\u5236\u306e\u5909\u5316\u3078\u306e\u5bfe\u5fdc\uff08\u63d0\u8a00\uff09\u300d\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/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=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/jicpa.or.jp\/specialized_field\/20210802cfh.html \" target=\"_blank\">\uff29\uff34\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c56\u53f7\u300c\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u4f34\u3046\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u30fb\u5185\u90e8\u7d71\u5236\u306e\u5909\u5316\u3078\u306e\u5bfe\u5fdc \uff08\u63d0\u8a00\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306e\u5c0e\u5165\u30fb\u9032\u5c55\u306b\u3088\u3063\u3066\u4f01\u696d\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u53ca\u3073\u5185\u90e8\u7d71\u5236\u4e26\u3073\u306b\u76e3\u67fb\u4eba\u306b\u3088\u308b\u76e3\u67fb\u306b\u751f\u3058\u308b\u5909\u5316\u306b\u4f34\u3046\u4e3b\u8981\u306a\u8ab2\u984c\u3092\u8b58\u5225\u3057\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u306b\u5bfe\u3057\u3066\u305d\u306e\u5bfe\u5fdc\u306e\u65b9\u5411\u6027\u3092\u793a\u3059\u305f\u3081\u306e\u3082\u306e\u3067\u3042\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<p>\u63d0\u8a00\u306e\u4f5c\u6210\u306b\u5f53\u305f\u308a\u3001\u4f01\u696d\u3084\u76e3\u67fb\u4e8b\u52d9\u6240\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u53ca\u3073\u30a2\u30f3\u30b1\u30fc\u30c8\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f01\u696d\u3078\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u5b9f\u65bd\u7d50\u679c\u3068\u4e3b\u306a\u8003\u5bdf<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u3068\u3063\u3066\u306e\u5236\u7d04\u8981\u56e0\u3068\u3057\u3066\u3001\u7d19\u3001\u5370\u9451\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u3082\u306e\u3092\u6319\u3052\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u5185\u90e8\u7d71\u5236\u306e\u5909\u66f4\u306b\u95a2\u3057\u3066\u3001\u5185\u90e8\u7d71\u5236\u3092\u5168\u304f\u5909\u66f4\u3057\u306a\u3044\u53c8\u306f\u3042\u307e\u308a\u5909\u66f4\u3057\u306a\u3044\u4f01\u696d\u3084\u3001\u76e3\u67fb\u4eba\u3068\u7279\u306b\u5354\u8b70\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u53c8\u306f\u76e3\u67fb\u4eba\u3068\u5354\u8b70\u3057\u305f\u304c\u91cd\u8981\u306a\u5909\u66f4\u306a\u3057\u3068\u56de\u7b54\u3057\u305f\u4f01\u696d\u304c\u5927\u534a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u591a\u304f\u306e\u4f01\u696d\u306b\u304a\u3044\u3066\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u4e0b\u306b\u304a\u3051\u308b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u8ab2\u984c\u3092\u8b58\u5225\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u3078\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u5b9f\u65bd\u7d50\u679c\u3068\u4e3b\u306a\u8003\u5bdf<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u53ca\u3073\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306b\u4fc2\u308b\u8ab2\u984c\u306f\u91cd\u8981\u306a\u8ab2\u984c\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u4e2d\u5c0f\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3044\u3066\u306f\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306b\u4fc2\u308b\u8ab2\u984c\u306f\u6bd4\u8f03\u7684\u6319\u3052\u3089\u308c\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306b\u4fc2\u308b\u8ab2\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u5358\u306b\u696d\u52d9\u3092\u9032\u3081\u3065\u3089\u3044\u3068\u3044\u3063\u305f\u3053\u3068\u3060\u3051\u3067\u306a\u304f\u3001\u82e5\u624b\u8077\u54e1\u306e\u6559\u80b2\u3092\u9069\u5207\u306b\u884c\u3048\u306a\u3044\u3068\u3044\u3063\u305f\u4eba\u6750\u80b2\u6210\u9762\u3067\u306e\u6df1\u523b\u306a\u4e8b\u614b\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u306a\u3044\u554f\u984c\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u79fb\u884c\u6e08\u306e\u696d\u52d9\u306b\u304a\u3044\u3066\u3001\u696d\u52d9\u51e6\u7406\u30b9\u30d4\u30fc\u30c9\u306e\u4f4e\u4e0b\u304c\u61f8\u5ff5\u70b9\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u7279\u306b\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u4e0b\u3067\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u5185\u90e8\u7d71\u5236\u306e\u5909\u5316\u3078\u306e\u5bfe\u5fdc\u3068\u63d0\u8a00<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u306f\u3001\u7406\u89e3\u3057\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306a\u3069\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u696d\u52d9\u51e6\u7406\u306e\u96fb\u5b50\u5316\u306e\u63a8\u9032\u4e26\u3073\u306b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u53ca\u3073\u5185\u90e8\u7d71\u5236\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u696d\u52d9\u51e6\u7406\u306e\u96fb\u5b50\u5316\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u306e\u7d4c\u55b6\u98a8\u571f\u53ca\u3073\u696d\u52d9\u74b0\u5883\u306e\u91b8\u6210<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u4e0b\u3067\u306e\u30a2\u30ab\u30a6\u30f3\u30bf\u30d3\u30ea\u30c6\u30a3\u306e\u7dad\u6301<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306e\u6709\u52b9\u306a\u6d3b\u7528\u306e\u305f\u3081\u306e\u74b0\u5883\u6574\u5099\u53ca\u3073\u7d4c\u55b6\u8cc7\u6e90\u306e\u78ba\u4fdd<\/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>2021\u5e74\uff17\u670830\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f\uff18\u6708\uff12\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\uff29\uff34\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c56\u53f7\u300c\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u4f34\u3046\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u30fb\u5185\u90e8\u7d71\u5236\u306e\u5909\u5316\u3078\u306e\u5bfe\u5fdc\uff08\u63d0\u8a00\uff09\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":[511,316,632,128],"backnumber":[2105],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 21:06:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/235027"}],"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=235027"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/235027\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=235027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=235027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=235027"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=235027"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=235027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}