{"id":257224,"date":"2022-07-01T14:39:18","date_gmt":"2022-07-01T05:39:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=257224"},"modified":"2022-07-01T14:39:18","modified_gmt":"2022-07-01T05:39:18","slug":"financial-statements-report-129","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-129\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c2022\u5e74\u7248\u306e\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\u3092\u516c\u8868\uff5e\u58f2\u4e0a\u306e\u904e\u5927\u8a08\u4e0a\u3001\u5faa\u74b0\u53d6\u5f15\u7b49\u306e\u53ce\u76ca\u95a2\u9023\u306e\u4f1a\u8a08\u4e0d\u6b63\u306b\u4fc2\u308b\u624b\u53e3\u306e\u5272\u5408\u304c\uff15\u5e74\u3076\u308a\u306b50\uff05\u306b\u5c4a\u304f\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\u304c2022\u5e74\u7248\u306e\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u58f2\u4e0a\u306e\u904e\u5927\u8a08\u4e0a\u3001\u5faa\u74b0\u53d6\u5f15\u7b49\u306e\u53ce\u76ca\u95a2\u9023\u306e\u4f1a\u8a08\u4e0d\u6b63\u306b\u4fc2\u308b\u624b\u53e3\u306e\u5272\u5408\u304c\uff15\u5e74\u3076\u308a\u306b50\uff05\u306b\u5c4a\u304f\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\uff09\u306f\u30012022\u5e74\uff16\u670827\u65e5\u4ed8\u3051\u3067\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff19\u53f7\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\uff082022\u5e74\u7248\uff09\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\/20220627jga.html\" target=\"_blank\">\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff19\u53f7\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\uff082022\u5e74\u7248\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\uff08\u4ee5\u4e0b\u300c\u7814\u7a76\u8cc7\u6599\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30012018\u5e74\u304b\u3089\u6bce\u5e74\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7814\u7a76\u8cc7\u6599\u306b\u304a\u3051\u308b\u5206\u985e\u9805\u76ee\u3092\u5f53\u521d\u304b\u3089\u5909\u5316\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u516c\u8868\u3055\u308c\u305f\u7814\u7a76\u8cc7\u6599\u306e\u6982\u8981\u3092\u7d39\u4ecb\u3059\u308b\u3068\u3068\u3082\u306b\u30012018\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u306e\u5909\u5316\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u3057\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u7814\u7a76\u8cc7\u6599\u3067\u306f\u3001\u904e\u53bb\u306e\u7814\u7a76\u8cc7\u6599\u3068\u540c\u69d8\u306b\u3001\u4f1a\u8a08\u4e0d\u6b63\uff08Accounting fraud\uff09\u306e\u985e\u578b\u3092\u3001\u4e3b\u306b\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3068\u300c\u8cc7\u7523\u306e\u6d41\u7528\u300d\u306b\u5206\u985e\u3057\u305f\u3046\u3048\u3067\u3001\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3068\u300c\u8cc7\u7523\u306e\u6d41\u7528\u300d\u3068\u306b\u660e\u78ba\u306b\u533a\u5206\u3067\u304d\u306a\u3044\u3082\u306e\u306f\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u306b\u542b\u3081\u3066\u96c6\u8a08\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5dfb\u672b\u306b\u3010\u53c2\u8003\u3011\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305d\u308c\u305e\u308c\u306e\u5b9a\u7fa9\u306e\u4e00\u90e8\u3092\u5f15\u7528\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><span style=\"color: #333399;\"><strong>\u7c89\u98fe\u6c7a\u7b97\uff08Fraudulent Financial Reporting\uff09<\/strong><\/span><br \/>\n\u7c89\u98fe\u6c7a\u7b97\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u3092\u6b3a\u304f\u305f\u3081\u306b\u8ca1\u52d9\u8af8\u8868\u306b\u610f\u56f3\u7684\u306a\u865a\u507d\u8868\u793a\u3092\u884c\u3046\u3053\u3068\u3067\u3042\u308a\u3001\u8a08\u4e0a\u3059\u3079\u304d\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u3001\u53c8\u306f\u5fc5\u8981\u306a\u958b\u793a\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3092\u542b\u3093\u3067\u3044\u308b\u3002\u7c89\u98fe\u6c7a\u7b97\u306f\u3001\u4f1a\u793e\u306e\u696d\u7e3e\u3084\u53ce\u76ca\u529b\u306b\u3064\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u3092\u6b3a\u304f\u305f\u3081\u306b\u3001\u7d4c\u55b6\u8005\u7b49\u304c\u5229\u76ca\u8abf\u6574\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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><span style=\"color: #333399;\"><strong>\u8cc7\u7523\u306e\u6d41\u7528\uff08Misappropriation of Assets\uff09<\/strong><\/span><br \/>\n\u8cc7\u7523\u306e\u6d41\u7528\u306f\u3001\u5f93\u696d\u54e1\u306b\u3088\u308a\u884c\u308f\u308c\u3001\u6bd4\u8f03\u7684\u5c11\u984d\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u3057\u304b\u3057\u3001\u8cc7\u7523\u306e\u6d41\u7528\u3092\u507d\u88c5\u3057\u96a0\u853d\u3059\u308b\u3053\u3068\u3092\u6bd4\u8f03\u7684\u5bb9\u6613\u306b\u5b9f\u65bd\u3067\u304d\u308b\u7acb\u5834\u306b\u3042\u308b\u7d4c\u55b6\u8005\u304c\u95a2\u4e0e\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3002\uff08\u4e2d\u7565\uff09\u8cc7\u7523\u306e\u6d41\u7528\u306b\u304a\u3044\u3066\u306f\u3001\u8cc7\u7523\u306e\u7d1b\u5931\u3084\u6b63\u5f53\u306a\u627f\u8a8d\u306e\u306a\u3044\u62c5\u4fdd\u63d0\u4f9b\u3068\u3044\u3063\u305f\u4e8b\u5b9f\u3092\u96a0\u853d\u3059\u308b\u305f\u3081\u306b\u8a18\u9332\u53c8\u306f\u8a3c\u6191\u66f8\u985e\u306e\u507d\u9020\u3092\u4f34\u3046\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u30012018\u5e74\u7248\u304b\u3089\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411<\/strong><\/h4>\n<p>\u7814\u7a76\u8cc7\u6599\u3067\u96c6\u8a08\u3001\u5206\u6790\u3092\u884c\u3063\u3066\u3044\u308b\u9805\u76ee\u306f\u6b21\u306e\uff19\u3064\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u308b\u3001\u3053\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u3082\u3001\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u30012018\u5e74\u7248\u4ee5\u964d\u3001\u5909\u66f4\u306f\u306a\u3044\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:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u516c\u8868\u4f1a\u793e\u6570<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u985e\u578b\u3068\u624b\u53e3<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e3b\u8981\u306a\u696d\u7a2e\u5185\u8a33<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e0a\u5834\u5e02\u5834\u5225\u306e\u5185\u8a33<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u767a\u899a\u7d4c\u8def<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff16\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u95a2\u4e0e\u8005<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff17\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u767a\u751f\u5834\u6240<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff18\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e0d\u6b63\u8abf\u67fb\u4f53\u5236\u306e\u52d5\u5411<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff19\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u3068\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u8a02\u6b63\u306e\u95a2\u4fc2<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u96c6\u8a08\u30fb\u5206\u6790\u7d50\u679c\u306e\u7279\u5fb4<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\uff09\u306f\u30012022\u5e74\uff16\u670827\u65e5\u4ed8\u3051\u3067\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff19\u53f7\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\uff082022\u5e74\u7248\uff09\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\uff08\u4ee5\u4e0b\u300c\u7814\u7a76\u8cc7\u6599\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30012018\u5e74\u304b\u3089\u6bce\u5e74\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7814\u7a76\u8cc7\u6599\u306b\u304a\u3051\u308b\u5206\u985e\u9805\u76ee\u3092\u5f53\u521d\u304b\u3089\u5909\u5316\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u672c\u7a3f\u3067\u306f\u3001\u516c\u8868\u3055\u308c\u305f\u7814\u7a76\u8cc7\u6599\u306e\u6982\u8981\u3092\u7d39\u4ecb\u3059\u308b\u3068\u3068\u3082\u306b\u30012018\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u306e\u5909\u5316\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u3057\u305f\u3044\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":[370,178,180,235,167,279,289],"tags":[114,316,632,128],"backnumber":[2158],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 15:27:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/257224"}],"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=257224"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/257224\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=257224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=257224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=257224"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=257224"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=257224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}