{"id":243419,"date":"2021-12-10T15:55:29","date_gmt":"2021-12-10T06:55:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=243419"},"modified":"2021-12-10T16:47:44","modified_gmt":"2021-12-10T07:47:44","slug":"audit-report-163","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-163\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u7b49\u3092\u53d7\u3051\u3066\u76e3\u57fa\u5831580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u3092\u6539\u6b63\uff5e\u4e00\u90e8\u3092\u9664\u304d2022\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\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\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u7b49\u3092\u53d7\u3051\u3066<br \/>\n\u76e3\u57fa\u5831580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u3092\u6539\u6b63<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4e00\u90e8\u3092\u9664\u304d2022\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\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\u5e7412\u6708\uff17\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2021\u5e7412\u670810\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u306e\u6539\u6b63\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\/20211210afb.html\" target=\"_blank\">\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u306e\u6539\u6b63\u300d\u53ca\u3073\u300c\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u5bfe\u5fdc\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u30012021\u5e7410\u670818\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u57fa\u5831580\u300c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u516c\u8868\u3092\u53d7\u3051\u3001\u8a18\u8f09\u4f8b\u306b\u304a\u3051\u308b\u6587\u4f8b\u306e\u6539\u6b63\u7b49\u884c\u3046\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-157\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300c\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u5bfe\u5fdc\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u30b3\u30e1\u30f3\u30c8\u3092\u53d7\u3051\u3066\u516c\u958b\u8349\u6848\u304b\u3089\u898b\u76f4\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u516c\u8868\u3001\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u6539\u6b63\u306a\u3069\u3092\u53d7\u3051\u305f\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>\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u8aac\u660e\u3059\u308b\u6587\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u300c<strong>\u300a\u4ed8\u9332\uff12 \u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b\u300b\uff14\uff0e\u305d\u306e\u4ed6\u8ffd\u52a0\u9805\u76ee\u306e\u78ba\u8a8d\u4e8b\u9805\uff08\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u5168\u822c\u306b\u5171\u901a\u3059\u308b\u4e8b\u9805\uff09\u306e\u8a18\u8f09\u4f8b<\/strong>\u300d\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u5165\u624b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u7d4c\u55b6\u8005\u306b\u5bfe\u3057\u3066\u5341\u5206\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u5b9f\u52b9\u6027\u306e\u78ba\u4fdd\u306b\u3064\u306a\u304c\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3068\u306e\u8a18\u8f09\u304c\u3042\u308b\u306e\u3067\u3001\u76e3\u67fb\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u53ca\u3073\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u88ab\u76e3\u67fb\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5341\u5206\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u58f2\u4e0a\u95a2\u9023<\/strong><\/h4>\n<p>\u6b21\u306e\u6587\u4f8b\u3078\u6539\u6b63\u3059\u308b\u3002<\/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>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306f\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u3046\u3061\u3001\u5145\u8db3\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3055\u308c\u305f\u984d\u3067\u8a8d\u8b58\u3057\u3001\u9069\u5207\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3057\u3001\u9069\u5207\u304b\u3064\u5341\u5206\u306b\u6ce8\u8a18\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5951\u7d04\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u300c\u55b6\u696d\u50b5\u6a29\u300d\u3092\u300c\u55b6\u696d\u50b5\u6a29\u53ca\u3073\u5951\u7d04\u8cc7\u7523\u300d\u3068\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u500b\u5225\u306b\u78ba\u8a8d\u3059\u3079\u304d\u91cd\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08\u4f8b\u3048\u3070\u3001\u5909\u52d5\u5bfe\u4fa1\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3084\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u7b49\u306e\u898b\u7a4d\u308a\uff09\u306b\u3064\u3044\u3066\u78ba\u8a8d\u9805\u76ee\u3068\u3057\u3066\u8ffd\u52a0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u91d1\u878d\u5546\u54c1\u95a2\u9023<\/strong><\/h4>\n<p>\u6b21\u306e\u6587\u4f8b\u3078\u6539\u6b63\u3059\u308b\u3002<\/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>\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u7b49\u3067\u3001\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5165\u624b\u3057\u305f\u4e8b\u696d\u8a08\u753b\u7b49\u306b\u57fa\u3065\u3044\u3066\u3001\u305d\u306e\u5b9f\u8cea\u4fa1\u984d\u306f\u5408\u7406\u7684\u306a\u671f\u9593\u5185\u306b\u56de\u5fa9\u53ef\u80fd\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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