{"id":254644,"date":"2022-05-18T14:54:52","date_gmt":"2022-05-18T05:54:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=254644"},"modified":"2022-11-01T13:54:15","modified_gmt":"2022-11-01T04:54:15","slug":"audit-report-183","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-183\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u53ca\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u65bd\u884c\u306f\u516c\u5e03\u65e5\uff082022.5.18\uff09\u3088\u308a\uff11\u5e74\u4ee5\u5185\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u306f\u6ce8\u610f\u3092\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>\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u53ca\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u516c\u5e03\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u65bd\u884c\u306f\u516c\u5e03\u65e5\uff082022.5.18\uff09\u3088\u308a\uff11\u5e74\u4ee5\u5185\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u306f\u6ce8\u610f\u3092\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>\u4ee4\u548c\uff14\u5e74\uff15\u670818\u65e5\u3001\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u53ca\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u6cd5\u5f8b\u7b2c41\u53f7\uff09\u304c<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/kanpou.npb.go.jp\/old\/20220518\/20220518g00106\/20220518g001060000f.html\" target=\"_blank\" rel=\"noopener\">\u516c\u5e03\u3055\u308c\u305f<\/a>\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u4fe1\u983c\u6027\u306e\u78ba\u4fdd\u4e26\u3073\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u4e00\u5c64\u306e\u80fd\u529b\u767a\u63ee\u53ca\u3073\u80fd\u529b\u5411\u4e0a\u3092\u56f3\u308a\u3001\u3082\u3063\u3066\u4f01\u696d\u8ca1\u52d9\u66f8\u985e\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u306b\u4fc2\u308b\u767b\u9332\u5236\u5ea6\u306e\u5c0e\u5165\u306a\u3069\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff14\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u305f<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u91d1\u878d\u5be9\u8b70\u4f1a\u516c\u8a8d\u4f1a\u8a08\u58eb\u5236\u5ea6\u90e8\u4f1a\u5831\u544a\u300d\u3092\u516c\u8868\uff5e\u4f1a\u8a08\u76e3\u67fb\u306e\u4fe1\u983c\u6027\u78ba\u4fdd\u306e\u305f\u3081\u306e\u65b9\u7b56\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u80fd\u529b\u767a\u63ee\u30fb\u80fd\u529b\u5411\u4e0a\u306b\u5411\u3051\u305f\u74b0\u5883\u6574\u5099\u3092\u691c\u8a0e\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-126\/\" target=\"_blank\" rel=\"noopener\">\u300c\u91d1\u878d\u5be9\u8b70\u4f1a\u516c\u8a8d\u4f1a\u8a08\u58eb\u5236\u5ea6\u90e8\u4f1a\u5831\u544a\u300d<\/a>\u304c\u30d9\u30fc\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>2022\u5e74\uff15\u670811\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u4f1a\u9577\u58f0\u660e\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/20220511dac.html\" target=\"_blank\" rel=\"noopener\">\u4f1a\u9577\u58f0\u660e\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d<\/a>\u300d<br \/>\n<\/div><\/div>\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\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306e\u4e00\u90e8\u6539\u6b63<\/strong><\/h4>\n<p>\u6b21\u306e\u6539\u6b63\u3092\u884c\u3046\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u696d\u52d9\u88dc\u52a9\u7b49\u306e\u671f\u9593\u306e\u898b\u76f4\u3057\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u8981\u4ef6\u306e\u3046\u3061\u696d\u52d9\u88dc\u52a9\u7b49\u306e\u671f\u9593\u3092\uff12\u5e74\u4ee5\u4e0a\u304b\u3089\uff13\u5e74\u4ee5\u4e0a\u306b\u6539\u3081\u308b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u540d\u7c3f\u306e\u767b\u9332\u4e8b\u9805\u306e\u898b\u76f4\u3057\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u540d\u7c3f\u306b\u767b\u9332\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u9805\u3068\u3057\u3066\u3001\u52e4\u52d9\u5148\u305d\u306e\u4ed6\u306e\u6240\u5b9a\u306e\u4e8b\u9805\u3092\u898f\u5b9a\u3059\u308b\uff09<\/p>\n<p style=\"margin-left: 15px; 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