{"id":261382,"date":"2023-03-28T11:30:34","date_gmt":"2023-03-28T02:30:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261382"},"modified":"2023-03-28T11:30:34","modified_gmt":"2023-03-28T02:30:34","slug":"audit-report-217","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-217\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u304c\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u306e\u6539\u8a02\u3092\u516c\u8868\uff5e\u76e3\u67fb\u54c1\u8cea\u306e\u6301\u7d9a\u7684\u5411\u4e0a\u306b\u5411\u3051\u3001\u72ec\u7acb\u6027\u3092\u6709\u3059\u308b\u7b2c\u4e09\u8005\u306e\u77e5\u898b\u306e\u6d3b\u7528\u306b\u3082\u8a00\u53ca\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>\u91d1\u878d\u5e81\u304c\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u306e\u6539\u8a02\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76e3\u67fb\u54c1\u8cea\u306e\u6301\u7d9a\u7684\u5411\u4e0a\u306b\u5411\u3051\u3001\u72ec\u7acb\u6027\u3092\u6709\u3059\u308b\u7b2c\u4e09\u8005\u306e\u77e5\u898b\u306e\u6d3b\u7528\u306b\u3082\u8a00\u53ca\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\uff15\uff082023\uff09\u5e74\uff13\u670824\u65e5\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u691c\u8a0e\u4f1a\u306f\u3001\u300c\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\u306e\u6539\u8a02\u306b\u3064\u3044\u3066\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r4\/sonota\/20230324\/20230324.html\" target=\"_blank\" rel=\"noopener\">\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\u306e\u6539\u8a02\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4ee4\u548c\uff14\uff082022\uff09\u5e7412\u670826\u65e5\u304b\u3089<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\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30e1\u30f3\u30c8\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30e1\u30f3\u30c8\u6848\u306b\u5bfe\u3059\u308b<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r4\/sonota\/20230324\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9<\/a>\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u4ee4\u548c\uff13\u5e7411\u6708\u306b\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u4ee4\u548c\uff13\u4e8b\u52d9\u5e74\u5ea6\u306e\u4f1a\u8a08\u76e3\u67fb\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u3092\u6574\u7406\uff5e\u4e2d\u5c0f\u76e3\u67fb\u4e8b\u52d9\u6240\u3078\u306e\u652f\u63f4\u3084\u4e0a\u5834\u4f1a\u793e\u76e3\u67fb\u306b\u9ad8\u3044\u898f\u5f8b\u3092\u6c42\u3081\u308b\u5236\u5ea6\u7684\u67a0\u7d44\u307f\u3092\u691c\u8a0e\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-122\/\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u76e3\u67fb\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u61c7\u8ac7\u4f1a\uff08\u4ee4\u548c\uff13\u4e8b\u52d9\u5e74\u5ea6\uff09<\/a>\u300d\u3067\u53d6\u308a\u307e\u3068\u3081\u305f\u8ad6\u70b9\u6574\u7406\u3084\u3001\u4ee4\u548c\uff14\u5e74\uff11\u6708\u306b\u300c<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\">\u91d1\u878d\u5be9\u8b70\u4f1a\u516c\u8a8d\u4f1a\u8a08\u58eb\u5236\u5ea6\u90e8\u4f1a<\/a>\u300d\u3067\u53d6\u308a\u307e\u3068\u3081\u305f\u5831\u544a\u66f8\u306a\u3069\u3092\u53d7\u3051\u3066\u691c\u8a0e\u3057\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<!--more--><\/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>\u4e0a\u5834\u4f01\u696d\u7b49\u306e\u8ca1\u52d9\u66f8\u985e\u306b\u3064\u3044\u3066\u76e3\u67fb\u8a3c\u660e\u696d\u52d9\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u95a2\u3059\u308b\u767b\u9332\u5236\u5ea6\u306e\u5c0e\u5165\u7b49\u3092\u5185\u5bb9\u3068\u3059\u308b\u300c<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-183\/\" target=\"_blank\" rel=\"noopener\">\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<\/a>\u300d\u304c\u4ee4\u548c\uff14\u5e74\uff15\u6708\u306b\u6210\u7acb\u30fb\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u308c\u306b\u4f34\u3046\u95a2\u9023\u653f\u5e9c\u4ee4\u304c\u4ee4\u548c\uff15\u5e74\uff11\u6708\u306b\u516c\u5e03\u30fb\u65bd\u884c\u3055\u308c\u3001\u4e0a\u5834\u4f01\u696d\u7b49\u3092\u76e3\u67fb\u3059\u308b\u76e3\u67fb\u4e8b\u52d9\u6240\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u6cbf\u3063\u305f\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u4f53\u5236\u3084\u5145\u5b9f\u3057\u305f\u60c5\u5831\u958b\u793a\u3092\u884c\u3046\u305f\u3081\u306e\u4f53\u5236\u3092\u6574\u5099\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u76e3\u67fb\u6cd5\u4eba\u304c\u679c\u305f\u3059\u3079\u304d\u5f79\u5272<\/strong><\/h4>\n<p>\u4e0a\u5834\u4f01\u696d\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u6cd5\u4eba\u306b\u306f\u3001\u305d\u306e\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u3088\u308a\u4e00\u5c64\u9ad8\u3044\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u7d44\u7e54\u7684\u306a\u4f53\u5236\u6574\u5099\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u306e\u69cb\u6210\u54e1\u306b\u3088\u308b\u8077\u696d\u7684\u61d0\u7591\u5fc3\u304c\u5341\u5206\u767a\u63ee\u3055\u308c\u308b\u3088\u3046\u3001\u9069\u5207\u306a\u52d5\u6a5f\u3065\u3051\u3092\u884c\u3046\u4eba\u6750\u80b2\u6210\u306e\u74b0\u5883\u3084\u4eba\u4e8b\u7ba1\u7406\u30fb\u8a55\u4fa1\u7b49\u306b\u4fc2\u308b\u4f53\u5236\u306e\u6574\u5099\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u52a0\u76df\u3084\u4ed6\u306e\u6cd5\u4eba\u7b49\u3068\u306e\u5305\u62ec\u7684\u306a\u696d\u52d9\u63d0\u643a\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u78ba\u4fdd\u3078\u306e\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u308b\u53cd\u9762\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u5f97\u308b\u3053\u3068\u306a\u3069\u306b\u3088\u308a\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u78ba\u4fdd\u3084\u305d\u306e\u6301\u7d9a\u7684\u5411\u4e0a\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u30ea\u30b9\u30af\u3092\u751f\u3058\u3055\u305b\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<p>\u6307\u91dd\u306b\u304a\u3044\u3066\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u975e\u76e3\u67fb\u696d\u52d9\uff08\u30b0\u30eb\u30fc\u30d7\u5185\u3092\u542b\u3080\uff09\u306e\u4f4d\u7f6e\u3065\u3051\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u65b9\u306b\u52a0\u3048\u3066\u3001\u5229\u76ca\u76f8\u53cd\u3084\u72ec\u7acb\u6027\u306e\u61f8\u5ff5\u306b\u5bfe\u3057\u3001\u898f\u6a21\u30fb\u7279\u6027\u7b49\u3092\u8e0f\u307e\u3048\u3066\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u59ff\u52e2\u3067\u5bfe\u5fdc\u3092\u8b1b\u3058\u3066\u3044\u308b\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3084\u30b0\u30eb\u30fc\u30d7\u3068\u306e\u95a2\u4fc2\u6027\u3084\u4f4d\u7f6e\u3065\u3051\u306b\u3064\u3044\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u5728\u308a\u65b9\u3092\u5ff5\u982d\u306b\u76e3\u67fb\u6cd5\u4eba\u306e\u904b\u55b6\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7d44\u7e54\u4f53\u5236<\/strong><\/h4>\n<p>\u4e0a\u5834\u4f01\u696d\u7b49\u306e\u76e3\u67fb\u3092\u62c5\u3046\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u7121\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3084\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3068\u3044\u3063\u305f\u6cd5\u4eba\u5f62\u614b\u305d\u306e\u4ed6\u306e\u5f62\u5f0f\u7684\u53c8\u306f\u5b9f\u8cea\u7684\u306a\u9055\u3044\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u78ba\u4fdd\u53ca\u3073\u305d\u306e\u6301\u7d9a\u7684\u5411\u4e0a\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u5b9f\u52b9\u7684\u306a\u7d4c\u55b6\u6a5f\u80fd\u3092\u6709\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u76e3\u7763\u30fb\u8a55\u4fa1\u6a5f\u95a2\u3092\u8a2d\u3051\u3001\u72ec\u7acb\u6027\u3092\u6709\u3059\u308b\u5916\u90e8\u306e\u7b2c\u4e09\u8005\u306e\u77e5\u898b\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6307\u91dd\u306b\u304a\u3044\u3066\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u7d4c\u55b6\u6a5f\u80fd\u3092\u679c\u305f\u3059\u4eba\u54e1\u304c\u76e3\u67fb\u5b9f\u52d9\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b\u304b\u3092\u52d8\u6848\u3059\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u306e\u7d44\u7e54\u7684\u306a\u904b\u55b6\u306e\u305f\u3081\u306e\u6a5f\u80fd\u304c\u5341\u5206\u306b\u78ba\u4fdd\u3055\u308c\u308b\u3088\u3046\u3001\u7d4c\u55b6\u6a5f\u80fd\u3092\u679c\u305f\u3059\u4eba\u54e1\u3092\u9078\u4efb\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u72ec\u7acb\u6027\u3092\u6709\u3059\u308b\u7b2c\u4e09\u8005\u306b\u3064\u3044\u3066\u3001\u4f8b\u3048\u3070\u3001\u7d4c\u55b6\u6a5f\u80fd\u306e\u5b9f\u52b9\u6027\u5411\u4e0a\u306b\u8cc7\u3059\u308b\u52a9\u8a00\u30fb\u63d0\u8a00\u3001\u7d4c\u55b6\u6a5f\u80fd\u3092\u679c\u305f\u3059\u4eba\u54e1\u53c8\u306f\u72ec\u7acb\u6027\u3092\u6709\u3059\u308b\u7b2c\u4e09\u8005\u306e\u9078\u9000\u4efb\u3001\u8a55\u4fa1\u53ca\u3073\u5831\u916c\u306e\u6c7a\u5b9a\u904e\u7a0b\u3078\u306e\u95a2\u4e0e\u306a\u3069\u306e\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u3092\u671f\u5f85\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u900f\u660e\u6027\u306e\u78ba\u4fdd<\/strong><\/h4>\n<p>\u6307\u91dd\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u54c1\u8cea\u7ba1\u7406\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\uff29\uff34\u30fb\u30c7\u30b8\u30bf\u30eb\u3001\u4eba\u6750\u3001\u8ca1\u52d9\u3001\u56fd\u969b\u5bfe\u5fdc\u306e\u89b3\u70b9\u304b\u3089\u3001\u898f\u6a21\u30fb\u7279\u6027\u7b49\u3092\u8e0f\u307e\u3048\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3002<br \/>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u4e2d\u9577\u671f\u7684\u306b\u76ee\u6307\u3059\u59ff\u3084\u3001\u305d\u306e\u65b9\u5411\u6027\u3092\u793a\u3059\u76e3\u67fb\u54c1\u8cea\u306e\u6307\u6a19\uff08AQI\uff1aAudit Quality Indicator\uff09\u53c8\u306f\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u5411\u4e0a\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u306b\u95a2\u3059\u308b\u8cc7\u672c\u5e02\u5834\u306e\u53c2\u52a0\u8005\u7b49\u306b\u3088\u308b\u8a55\u4fa1\u306b\u8cc7\u3059\u308b\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u6cd5\u4eba\u306e\u696d\u52d9\u306b\u304a\u3051\u308b\u975e\u76e3\u67fb\u696d\u52d9\uff08\u30b0\u30eb\u30fc\u30d7\u5185\u3092\u542b\u3080\uff09\u306e\u4f4d\u7f6e\u3065\u3051\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u65b9\u3001\u5229\u76ca\u76f8\u53cd\u3084\u72ec\u7acb\u6027\u306e\u61f8\u5ff5\u3078\u306e\u5bfe\u5fdc<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u52a0\u76df\u3057\u3066\u3044\u308b\u76e3\u67fb\u6cd5\u4eba\u3084\u3001\u4ed6\u306e\u6cd5\u4eba\u7b49\u3068\u306e\u5305\u62ec\u7684\u306a\u696d\u52d9\u63d0\u643a\u7b49\u3092\u901a\u3058\u3066\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u308b\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u3092\u793a\u3057\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\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3084\u30b0\u30eb\u30fc\u30d7\u306e\u6982\u7565\u53ca\u3073\u305d\u306e\u7d44\u7e54\u69cb\u9020\u4e26\u3073\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3084\u30b0\u30eb\u30fc\u30d7\u306e\u610f\u601d\u6c7a\u5b9a\u3078\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u53c2\u753b\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u52a0\u76df\u3084\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3092\u884c\u3046\u610f\u7fa9\u3084\u76ee\u7684\uff08\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u78ba\u4fdd\u3084\u305d\u306e\u6301\u7d9a\u7684\u5411\u4e0a\u306b\u53ca\u307c\u3059\u5229\u70b9\u3084\u30ea\u30b9\u30af\u306e\u6982\u7565\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u78ba\u4fdd\u3084\u305d\u306e\u6301\u7d9a\u7684\u5411\u4e0a\u306b\u95a2\u3057\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3084\u30b0\u30eb\u30fc\u30d7\u3068\u306e\u95a2\u4fc2\u304b\u3089\u751f\u3058\u308b\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u63aa\u7f6e\u3068\u305d\u306e\u8a55\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u78ba\u4fdd\u3084\u305d\u306e\u6301\u7d9a\u7684\u5411\u4e0a\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3084\u30b0\u30eb\u30fc\u30d7\u3068\u306e\u5951\u7d04\u7b49\u306e\u6982\u8981<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/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>\u4ee4\u548c\uff15\uff082023\uff09\u5e74\uff13\u670824\u65e5\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u691c\u8a0e\u4f1a\u306f\u3001\u300c\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\u306e\u6539\u8a02\u306b\u3064\u3044\u3066\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":[511,535,316,128],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 14:43:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261382"}],"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=261382"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261382\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261382"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261382"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}