{"id":262291,"date":"2023-06-30T09:35:27","date_gmt":"2023-06-30T00:35:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262291"},"modified":"2023-06-30T09:35:27","modified_gmt":"2023-06-30T00:35:27","slug":"audit-report-228","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-228\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u7b56\u5b9a\uff5e\u3010\u91cd\u8981\u306a\u4e0d\u5099\u4e8b\u9805\u3011\u7b49\u306e\u5224\u65ad\u57fa\u6e96\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\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\u304c\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e<br \/>\n\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u7b56\u5b9a<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u3010\u91cd\u8981\u306a\u4e0d\u5099\u4e8b\u9805\u3011\u7b49\u306e\u5224\u65ad\u57fa\u6e96\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\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>2023\u5e74\uff16\u670819\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2023\u5e74\uff16\u670829\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/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\/20230629aja.html\" target=\"_blank\" rel=\"noopener\">\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u7b56\u5b9a\u53ca\u3073\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u30ec\u30d3\u30e5\u30fc\u30c1\u30fc\u30e0\u304c\u3001\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306b\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u3001\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u884c\u3046\u76e3\u67fb\u4e8b\u52d9\u6240\u304c\u3001\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u8ca1\u52d9\u66f8\u985e\u306b\u4fc2\u308b\u76e3\u67fb\u8a3c\u660e\u696d\u52d9\u3092\u516c\u6b63\u304b\u3064\u7684\u78ba\u306b\u9042\u884c\u3059\u308b\u306b\u8db3\u308a\u308b\u4f53\u5236\u3092\u5099\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\u7740\u773c\u70b9\u53ca\u3073\u5224\u65ad\u57fa\u6e96\u3092\u793a\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u9069\u683c\u6027\u306e\u78ba\u8a8d\u300d\u3068\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u8ca1\u52d9\u66f8\u985e\u306b\u4fc2\u308b\u76e3\u67fb\u8a3c\u660e\u696d\u52d9\u3092\u516c\u6b63\u304b\u3064\u7684\u78ba\u306b\u9042\u884c\u3059\u308b\u306b\u8db3\u308a\u308b\u4f53\u5236\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd534\u6761\u306e34\u306e\uff16\u7b2c\uff11\u9805\u5404\u53f7\u53ca\u3073\u540c\u6cd534\u6761\u306e34\u306e14\u4e26\u3073\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u65bd\u884c\u898f\u524787\u6761\u5404\u53f7\u53ca\u307393\u6761\u304b\u308996\u6761\u307e\u3067\uff09\u3092\u5099\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u30d7\u30ed\u30bb\u30b9\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>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\u6b21\u306e<span style=\"color: #b22222;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u304b\u3089<span style=\"color: #b22222;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u306b\u63b2\u3052\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u306e\u7740\u773c\u70b9\u53ca\u3073\u5224\u65ad\u57fa\u6e96\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:#b22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u306b\u304a\u3044\u3066\u76e3\u67fb\u4e8b\u52d9\u6240\u304c\u6574\u5099\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u54c1\u8cea\u7ba1\u7406\u4f53\u5236\u306e\u3046\u3061\u3001\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u624b\u7d9a\uff082023\u5e74\uff13\u670816\u65e5\u6539\u6b63\uff09590\uff0d\uff17\u9805\u306b\u304a\u3044\u3066\u300c\u9069\u683c\u6027\u306e\u78ba\u8a8d\u306e\u305f\u3081\u306b\u884c\u3046\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u4e0d\u5099\u306e\u8981\u56e0\u300d\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\u30ec\u30d3\u30e5\u30fc\u624b\u7d9a590\uff0d\uff17\u9805\u3067\u306f\u6b21\u306e\u4e8b\u9805\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76e3\u67fb\u696d\u52d9\u306e\u54c1\u8cea\u3092\u91cd\u8996\u3059\u308b\u98a8\u571f\u3001\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3084\u7d44\u7e54\u904b\u55b6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u8077\u696d\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\uff08\u76e3\u67fb\u8cac\u4efb\u8005\u7b49\u53ca\u3073\u30c1\u30fc\u30e0\u30e1\u30f3\u30d0\u30fc\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u7ba1\u7406\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4e0d\u6b63\u30ea\u30b9\u30af\u5bfe\u5fdc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5951\u7d04\u306e\u65b0\u898f\u306e\u7de0\u7d50\u53ca\u3073\u66f4\u65b0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u5c02\u9580\u8981\u54e1\u306e\u6559\u80b2\u30fb\u8a13\u7df4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u696d\u52d9\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306e\u6700\u7d42\u7684\u306a\u6574\u7406\u4e26\u3073\u306b\u76e3\u67fb\u8abf\u66f8\u306e\u7ba1\u7406\u53ca\u3073\u4fdd\u5b58<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2467<\/span>\u3000\u305d\u306e\u4ed6<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd534\u6761\u306e13 \u306b\u898f\u5b9a\u3059\u308b\u696d\u52d9\u7ba1\u7406\u4f53\u5236\u306e\u6574\u5099\u72b6\u6cc1\u306b\u95a2\u308f\u308b\u500b\u5225\u306e\u4e8b\u9805<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u65bd\u884c\u898f\u524787\u6761\uff12\u53f7\u306b\u63b2\u3052\u308b\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u76e3\u67fb\u3092\u516c\u6b63\u304b\u3064\u7684\u78ba\u306b\u884c\u3046\u305f\u3081\u306e\u696d\u52d9\u306e\u54c1\u8cea\u306e\u7ba1\u7406\u3092\u884c\u3046\u4f53\u5236\u306e\u6574\u5099\u72b6\u6cc1\u306e\u3046\u3061\u3001\u30a4\u53c8\u306f\u30ed\u306b\u63b2\u3052\u308b\u4e8b\u9805\u306e\u6574\u5099\u72b6\u6cc1\u306b\u95a2\u308f\u308b\u4e8b\u9805<\/p>\n<\/div>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\u3010\u6975\u3081\u3066\u91cd\u8981\u306a\u4e0d\u5099\u4e8b\u9805\u3011\u3001\u3010\u91cd\u8981\u306a\u4e0d\u5099\u4e8b\u9805\u3011\u306e\u5224\u65ad\u57fa\u6e96\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u5224\u65ad\u57fa\u6e96\u306b\u304a\u3044\u3066\u793a\u3055\u308c\u3066\u3044\u308b\u4e0d\u5099\u306e\u7a0b\u5ea6\u306f\u3001\u3042\u304f\u307e\u3067\u3082\uff11\u3064\u306e\u76ee\u5b89\u3067\u3042\u308a\u3001\u3010\u91cd\u8981\u306a\u4e0d\u5099\u4e8b\u9805\u3011\u3068\u3055\u308c\u3066\u3044\u308b\u9805\u76ee\u3082\u3001\u5f53\u8a72\u5224\u65ad\u57fa\u6e96\u306b\u63b2\u3052\u308b\u5404\u9805\u76ee\u3092\u5f62\u5f0f\u7684\u306b\u5f53\u3066\u306f\u3081\u3066\u6349\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u72b6\u6cc1\u306b\u3088\u308a\u305d\u306e\u4e0d\u5099\u306e\u7a0b\u5ea6\u304c\u91cd\u5927\u3067\u3042\u308b\u3068\u6349\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u3010\u6975\u3081\u3066\u91cd\u8981\u306a\u4e0d\u5099\u4e8b\u9805\u3011\u3068\u3057\u3066\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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    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