{"id":260618,"date":"2023-01-12T10:11:41","date_gmt":"2023-01-12T01:11:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260618"},"modified":"2023-01-11T13:28:06","modified_gmt":"2023-01-11T04:28:06","slug":"accounting-article-145","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-145\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u3000\u30102022\u5e7412\u6708\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u4f1a\u8a08\u60c5\u5831<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u6708\u6b21<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u30102022\u5e7412\u6708\u3011<\/strong><\/h4>\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>2022\u5e7412\u6708\uff11\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u65b0\u4f1a\u8a08\u57fa\u6e96\u95a2\u4fc2<\/strong><\/h4>\n<p>\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u3001\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u6539\u6b63\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u542b\u3080\u95a2\u4fc2\uff14\u56e3\u4f53\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6ce8\u8a18\u306b\u542b\u3081\u308b\u4e8b\u9805\u3092\u8ffd\u52a0\u306e\u3046\u3048\u3001\u8a18\u8f09\u4f8b\u3082\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/small-medium-report-12\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u542b\u3080\u95a2\u4fc2\uff14\u56e3\u4f53\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6ce8\u8a18\u306b\u542b\u3081\u308b\u4e8b\u9805\u3092\u8ffd\u52a0\u306e\u3046\u3048\u3001\u8a18\u8f09\u4f8b\u3082\u793a\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u304b\u3089\u300cIPO\u306b\u95a2\u3059\u308b\u4e0a\u5834\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306b\u304a\u3051\u308b\u65b0\u898f\u4e0a\u5834\u624b\u6bb5\u306e\u591a\u69d8\u5316\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001\u65b0\u898f\u4e0a\u5834\u30d7\u30ed\u30bb\u30b9\u306e\u5186\u6ed1\u5316\u3084\u30c0\u30a4\u30ec\u30af\u30c8\u30ea\u30b9\u30c6\u30a3\u30f3\u30b0\u306e\u74b0\u5883\u6574\u5099\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u6240\u8981\u306e\u4e0a\u5834\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u65b0\u898f\u4e0a\u5834\u624b\u6bb5\u591a\u69d8\u5316\u306b\u5411\u3051\u3001\u6771\u8a3c\u304c\u300cIPO\u306b\u95a2\u3059\u308b\u4e0a\u5834\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u300d\u3092\u516c\u8868\uff5e\u65b0\u898f\u4e0a\u5834\u30d7\u30ed\u30bb\u30b9\u306e\u5186\u6ed1\u5316\u3084\u30c0\u30a4\u30ec\u30af\u30c8\u30ea\u30b9\u30c6\u30a3\u30f3\u30b0\u306e\u74b0\u5883\u6574\u5099\u3092\u56f3\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-42\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u65b0\u898f\u4e0a\u5834\u624b\u6bb5\u591a\u69d8\u5316\u306b\u5411\u3051\u3001\u6771\u8a3c\u304c\u300cIPO\u306b\u95a2\u3059\u308b\u4e0a\u5834\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u300d\u3092\u516c\u8868\uff5e\u65b0\u898f\u4e0a\u5834\u30d7\u30ed\u30bb\u30b9\u306e\u5186\u6ed1\u5316\u3084\u30c0\u30a4\u30ec\u30af\u30c8\u30ea\u30b9\u30c6\u30a3\u30f3\u30b0\u306e\u74b0\u5883\u6574\u5099\u3092\u56f3\u308b\uff5e<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u91d1\u878d\u5be9\u8b70\u4f1a\u95a2\u4fc2<\/strong><\/h4>\n<p>\u91d1\u878d\u5be9\u8b70\u4f1a\u300c\u5e02\u5834\u5236\u5ea6\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u304b\u3089\u300c\u91d1\u878d\u5be9\u8b70\u4f1a\u5e02\u5834\u5236\u5ea6\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u7b2c\u4e8c\u6b21\u4e2d\u9593\u6574\u7406\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e02\u5834\u30a4\u30f3\u30d5\u30e9\u306e\u6a5f\u80fd\u5411\u4e0a\u3068\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u7b49\u3078\u306e\u5186\u6ed1\u306a\u8cc7\u91d1\u4f9b\u7d66\u3092\u4e2d\u5fc3\u306b\u691c\u8a0e\u3092\u884c\u3044\u3001\u53d6\u5f15\u6240\u3068\u79c1\u8a2d\u53d6\u5f15\u30b7\u30b9\u30c6\u30e0\uff08PTS\uff09\u306e\u6a5f\u80fd\u5f37\u5316\u3084\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u306e\u4fc3\u9032\u306a\u3069\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5be9\u8b70\u4f1a\u3001\u5e02\u5834\u30a4\u30f3\u30d5\u30e9\u306e\u6a5f\u80fd\u5411\u4e0a\u3068\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3078\u306e\u5186\u6ed1\u306a\u8cc7\u91d1\u4f9b\u7d66\u306e\u305f\u3081\u3001\u79c1\u8a2d\u53d6\u5f15\u30b7\u30b9\u30c6\u30e0\u306e\u6a5f\u80fd\u5411\u4e0a\u3084\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u4fc3\u9032\u7b49\u3078\u306e\u691c\u8a0e\u3092\u307e\u3068\u3081\u305f\u4e2d\u9593\u6574\u7406\u3092\u516c\u8868\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-43\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5be9\u8b70\u4f1a\u3001\u5e02\u5834\u30a4\u30f3\u30d5\u30e9\u306e\u6a5f\u80fd\u5411\u4e0a\u3068\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3078\u306e\u5186\u6ed1\u306a\u8cc7\u91d1\u4f9b\u7d66\u306e\u305f\u3081\u3001\u79c1\u8a2d\u53d6\u5f15\u30b7\u30b9\u30c6\u30e0\u306e\u6a5f\u80fd\u5411\u4e0a\u3084\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u4fc3\u9032\u7b49\u3078\u306e\u691c\u8a0e\u3092\u307e\u3068\u3081\u305f\u4e2d\u9593\u6574\u7406\u3092\u516c\u8868<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u76e3\u67fb\u6cd5\u4eba\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u76e3\u67fb\u6cd5\u4eba\u53ca\u3073\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u306a\u3069\u306b\u95a2\u9023\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u306b\u4f34\u3046\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u53ca\u3073\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u5185\u5bb9\uff1a2022\u5e747\u670825\u65e5\u4ed8\u3051\u3067\u502b\u7406\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8200\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u7dcf\u62ec\u7684\u306a\u76ee\u7684\u300d\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8240\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u300d\u306a\u3069\u3092\u6539\u6b63\u3059\u308b\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u306b\u4f34\u3046\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u306e\u5b9a\u7fa9\u898b\u76f4\u3057\u306b\u5bfe\u5fdc\u3057\u8ffd\u52a0\u4fee\u6b63\u7b49\u884c\u3046\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-201\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u306b\u4f34\u3046\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5e\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u306e\u5b9a\u7fa9\u898b\u76f4\u3057\u306b\u5bfe\u5fdc\u3057\u8ffd\u52a0\u4fee\u6b63\u7b49\u884c\u3046\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u502b\u7406\u898f\u5247\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308bQ&amp;A\uff0d\u76e3\u67fb\u6cd5\u4eba\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u306b\u3064\u3044\u3066\uff0d\uff08\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u5185\u5bb9\uff1a2022\u5e74\uff17\u670825\u65e5\u4ed8\u3051\u3067\u502b\u7406\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u502b\u7406\u898f\u5247\u306e\u9069\u7528\u4e0a\u306e\u7559\u610f\u70b9\u306a\u3069\u3092\u793a\u3059\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3068\u3057\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u6848\u3092\u516c\u8868\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u502b\u7406\u898f\u5247\u9069\u7528\u4e0a\u306e\u7559\u610f\u70b9\u306a\u3069\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-202\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u502b\u7406\u898f\u5247\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3068\u3057\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u6848\u3092\u516c\u8868\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u8a08\u7b97\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u502b\u7406\u898f\u5247\u9069\u7528\u4e0a\u306e\u7559\u610f\u70b9\u306a\u3069\u793a\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u7d44\u7e54\u7684\u306a\u904b\u55b6\u306b\u95a2\u3059\u308b\u539f\u5247\u300d\uff08\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\uff09\uff08\u6848\uff09\uff08\u5185\u5bb9\uff1a\u76e3\u67fb\u6cd5\u4eba\u304c\u679c\u305f\u3059\u3079\u304d\u5f79\u5272\u306a\u3069\u306b\u95a2\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u6539\u8a02\u6848\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u304b\u3089\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u306e\u6539\u8a02\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u4f1a\u8a08\u76e3\u67fb\u306e\u66f4\u306a\u308b\u54c1\u8cea\u78ba\u4fdd\u306e\u305f\u3081\u3001\u7d44\u7e54\u4f53\u5236\u3084\u900f\u660e\u6027\u306e\u78ba\u4fdd\u7b49\u306e\u8003\u3048\u65b9\u30fb\u6307\u91dd\u3092\u898b\u76f4\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-204\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u304b\u3089\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u306e\u6539\u8a02\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u4f1a\u8a08\u76e3\u67fb\u306e\u66f4\u306a\u308b\u54c1\u8cea\u78ba\u4fdd\u306e\u305f\u3081\u3001\u7d44\u7e54\u4f53\u5236\u3084\u900f\u660e\u6027\u306e\u78ba\u4fdd\u7b49\u306e\u8003\u3048\u65b9\u30fb\u6307\u91dd\u3092\u898b\u76f4\u3059\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u76e3\u67fb\u8a3c\u660e\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\uff08\u5185\u5bb9\uff1a\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u304c\u88ab\u76e3\u67fb\u4f1a\u793e\u304b\u3089\u53d7\u9818\u3059\u308b\u5831\u916c\u306b\u95a2\u9023\u3059\u308b\u4e8b\u9805\u3092\u8ffd\u52a0\u3059\u308b\u3082\u306e\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u304c\u88ab\u76e3\u67fb\u4f1a\u793e\u304b\u3089\u53d7\u9818\u3059\u308b\u5831\u916c\u306b\u95a2\u9023\u3059\u308b\u4e8b\u9805\u3092\u8ffd\u52a0\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u6539\u6b63\u6848\u7b49\u3092\u516c\u8868\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-203\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u304c\u88ab\u76e3\u67fb\u4f1a\u793e\u304b\u3089\u53d7\u9818\u3059\u308b\u5831\u916c\u306b\u95a2\u9023\u3059\u308b\u4e8b\u9805\u3092\u8ffd\u52a0\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u6539\u6b63\u6848\u7b49\u3092\u516c\u8868<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2464\u3000\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u4e26\u3073\u306b\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5b9f\u65bd\u57fa\u6e96\u306e\u6539\u8a02\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09\u300d\uff08\u5185\u5bb9\uff1a\u65e2\u5b58\u5236\u5ea6\u306e\u5b9f\u52b9\u6027\u306b\u95a2\u3059\u308b\u61f8\u5ff5\u3084\u56fd\u969b\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u67a0\u7d44\u307f\u306e\u6539\u8a02\u7b49\u306b\u5bfe\u5fdc\uff09<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u304c\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u300d\u7b49\u306e\u6539\u8a02\u6848\u3092\u516c\u8868\uff5e\u65e2\u5b58\u5236\u5ea6\u306e\u5b9f\u52b9\u6027\u306b\u95a2\u3059\u308b\u61f8\u5ff5\u3084\u56fd\u969b\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u67a0\u7d44\u307f\u306e\u6539\u8a02\u7b49\u306b\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-report-15\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u304c\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u300d\u7b49\u306e\u6539\u8a02\u6848\u3092\u516c\u8868\uff5e\u65e2\u5b58\u5236\u5ea6\u306e\u5b9f\u52b9\u6027\u306b\u95a2\u3059\u308b\u61f8\u5ff5\u3084\u56fd\u969b\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u67a0\u7d44\u307f\u306e\u6539\u8a02\u7b49\u306b\u5bfe\u5fdc\uff5e<\/a><br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\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>2022\u5e7411\u6708\uff11\u65e5\u304b\u308911\u670830\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[511,654,585,316,128,159],"backnumber":[2205],"series":[741],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 23:37:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260618"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=260618"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260618\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260618"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260618"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}