{"id":269155,"date":"2025-06-24T12:27:42","date_gmt":"2025-06-24T03:27:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269155"},"modified":"2025-06-24T12:27:42","modified_gmt":"2025-06-24T03:27:42","slug":"audit-report-268","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-268\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\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\u306e\u6539\u6b63\u3092\u516c\u8868\uff5e\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306e\u6700\u7d42\u7684\u306a\u6574\u7406\u671f\u9593\u4e2d\u306e\u6539\u7ac4\u9632\u6b62\u7b56\u306b\u95a2\u3059\u308b\u6539\u6b63\u7b49\u884c\u3046\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>JICPA\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\u306e\u6539\u6b63\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306e\u6700\u7d42\u7684\u306a\u6574\u7406\u671f\u9593\u4e2d\u306e\u6539\u7ac4\u9632\u6b62\u7b56\u306b\u95a2\u3059\u308b\u6539\u6b63\u7b49\u884c\u3046\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>2025\u5e74\uff16\u670819\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2025\u5e74\uff16\u670820\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\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\u306e\u6539\u6b63\u300d\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><br \/>\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\/20250620cgj.html\" target=\"_blank\" rel=\"noopener\">\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\u306e\u6539\u6b63<\/a>\u300d<br \/>\n<\/div><\/div>\n\u3053\u308c\u306b\u3088\u308a\u30012025\u5e74\uff15\u670823\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\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>\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\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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\u5831\u916c\u4f9d\u5b58\u5ea6\u306e\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u306e\u691c\u8a0e\u306b\u5f53\u305f\u308a\u3001\u76e3\u67fb\u610f\u898b\u8868\u660e\u524d\u306e\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3046\u8005\uff08\u30ec\u30d3\u30e5\u30fc\u30a2\u30fc\uff09\u306e\u9069\u683c\u6027\u306e\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001\u300c\u2160\uff0d\uff12\uff0d\uff13 \u8077\u696d\u502b\u7406\u53ca\u3073\u72ec\u7acb\u6027\u300d\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u65b0\u898f\u306b\u8ffd\u52a0\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306e\u6700\u7d42\u7684\u306a\u6574\u7406\u671f\u9593\u4e2d\u306e\u6539\u7ac4\u9632\u6b62\u7b56\u306b\u95a2\u3057\u3001\u300c\u2160\uff0d\uff12\uff0d\uff15 \u696d\u52d9\u306e\u5b9f\u65bd\uff08\u5168\u822c\uff09\u300d\u306b\u95a2\u3059\u308b\u7740\u773c\u70b9\u3092\u8ffd\u52a0\u3057\u3001\u5224\u65ad\u57fa\u6e96\u3092\u65b0\u8a2d\u3002<\/p>\n<\/div>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\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\u308b\u72b6\u6cc1\u3082\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\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>2025\u5e74\uff16\u670819\u65e5\u6539\u6b63\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u30012025\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u73fe\u5834\u4f5c\u696d\u3092\u958b\u59cb\u3059\u308b\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u2160\uff0d\uff12\uff0d\uff15\uff0d\uff12\u306e\u5224\u65ad\u57fa\u6e96\u2464\u53ca\u3073\u2465\u306b\u3064\u3044\u3066\u306f\u30012026\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u73fe\u5834\u4f5c\u696d\u3092\u958b\u59cb\u3059\u308b\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u304b\u3089\u9069\u7528\u3059\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>2025\u5e74\uff16\u670819\u65e5\u4ed8\u3051\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f2025\u5e74\uff16\u670820\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\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\u306e\u6539\u6b63\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":[316,632,128],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 12:43:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269155"}],"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=269155"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269155\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269155"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269155"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}