{"id":266085,"date":"2024-07-22T13:51:16","date_gmt":"2024-07-22T04:51:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266085"},"modified":"2024-07-22T14:43:20","modified_gmt":"2024-07-22T05:43:20","slug":"financial-statements-report-148","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-148\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b 2024\u5e74\u7248\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\u3092JICPA\u304c\u516c\u8868\uff5e\u4f1a\u8a08\u4e0d\u6b63\u306e\u696d\u7a2e\u5225\u516c\u8868\u4ef6\u6570\u306f38\u793e\u3067\u30b5\u30fc\u30d3\u30b9\u696d\u304c\u30c8\u30c3\u30d7\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>2024\u5e74\u7248\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\u300d\u3092JICPA\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4f1a\u8a08\u4e0d\u6b63\u306e\u696d\u7a2e\u5225\u516c\u8868\u4ef6\u6570\u306f38\u793e\u3067\u30b5\u30fc\u30d3\u30b9\u696d\u304c\u30c8\u30c3\u30d7\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\u30012024\u5e74\uff17\u670816\u65e5\u4ed8\u3051\u3067\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c11\u53f7\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\uff082024\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_\">\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\/20240716icg.html\" target=\"_blank\" rel=\"noopener\">\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c11\u53f7\u300c\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\uff082024\u5e74\u7248\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/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: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u516c\u8868\u4f1a\u793e\u6570<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0d\u6b63\u3092\u516c\u8868\u3057\u305f\u4f1a\u793e\u306e\u6570\u306f\u30012020\u5e74\uff13\u6708\u671f\u304b\u30892024\u5e74\uff13\u6708\u671f\u307e\u3067\u306e\uff15\u5e74\u9593\u3067187\u793e\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u5f53\u8a72\uff15\u5e74\u9593\u3067\u306f\u30012020\u5e74\uff13\u6708\u671f\u306e47\u793e\u304c\u6700\u5927\u3067\u3042\u308a\u30012024\u5e74\uff13\u6708\u671f\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u516c\u8868\u793e\u6570\u306f45\u793e\u3067\u3001\u524d\u5e74\u540c\u671f\u306e34\u793e\u3092\u4e0a\u56de\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4f1a\u8a08\u4e0d\u6b63\u306e\u4e3b\u8981\u306a\u696d\u7a2e\u5185\u8a33<\/strong><\/h4>\n<p>2024\u5e74\uff13\u6708\u671f\u307e\u3067\u306e\uff15\u5e74\u9593\u3067\u3001\u4f1a\u8a08\u4e0d\u6b63\u304c\u884c\u308f\u308c\u305f\u4e8b\u696d\u3092\u57fa\u306b\u5206\u985e\u3057\u305f\u696d\u7a2e\u5225\u306e\u516c\u8868\u4ef6\u6570\u3067\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u304c38\u793e\u3067\u30c8\u30c3\u30d7\u3001\u4ee5\u4e0b\u3001\u5378\u58f2\u696d28\u793e\u3068\u4e0a\u4f4d\uff12\u696d\u7a2e\u306e\u9806\u4f4d\u306b\u5909\u52d5\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u306e\u3001\uff13\u756a\u76ee\u306b\u60c5\u5831\u30fb\u901a\u4fe1\u696d20\u793e\u3068\u7d9a\u304d\u3001\u4ee5\u4e0b\u3001\u5efa\u8a2d\u696d\u306e16\u793e\u3001\u96fb\u6c17\u6a5f\u5668\u306f12\u793e\u3068\u7d9a\u3044\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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\/>\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":[],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-11 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