{"id":271111,"date":"2025-12-15T15:45:03","date_gmt":"2025-12-15T06:45:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271111"},"modified":"2025-12-15T15:45:03","modified_gmt":"2025-12-15T06:45:03","slug":"audit-report-279","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-279\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u76e3\u57fa\u5831570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u4fc2\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868\uff5e\u7d4c\u55b6\u8005\u306b\u3088\u308b\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u671f\u9593\u306e\u958b\u59cb\u65e5\u3092\u5909\u66f4\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\u3001\u76e3\u57fa\u5831570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u4fc2\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7d4c\u55b6\u8005\u306b\u3088\u308b\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u671f\u9593\u306e\u958b\u59cb\u65e5\u3092\u5909\u66f4\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\u5e7412\u670815\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/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\/20251215jeg.html \" target=\"_blank\" rel=\"noopener\">\u300c\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u30012025\u5e74\uff14\u6708\uff19\u65e5\u306b\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08The International Auditing and Assurance Standards Board :IAASB\uff09\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u3001Internal Standard on Auditing\uff08ISA\uff09570 \uff08Revised 2024\uff09, Going Concern \u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u306f\u3001\u73fe\u884c\u306e\u3082\u306e\u304b\u3089\u5927\u5e45\u306a\u9805\u76ee\u306e\u8ffd\u52a0\u30fb\u524a\u9664\u7b49\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2026\u5e74\uff11\u670815\u65e5\u307e\u3067\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\u76e3\u67fb\u4eba\u306e\u624b\u7d9a\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u4e3b\u306b\u6b21\u306e\u6539\u6b63\u304c\u884c\u308f\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\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u671f\u9593\uff08\u7d4c\u55b6\u8005\u306b\u3088\u308b\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u671f\u9593\uff0812\u30f6\u6708\uff09\u306e\u958b\u59cb\u65e5\u3092\u300c\u671f\u672b\u65e5\u306e\u7fcc\u65e5\u300d\u304b\u3089\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u627f\u8a8d\u65e5\u306e\u7fcc\u65e5\u300d\u306b\u6539\u6b63\u3059\u308b\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u3068\u8b58\u5225\uff08\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8315\u300c\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1\u300d\u306e\u8981\u6c42\u4e8b\u9805\u3092\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308b\u304b\u3092\u660e\u78ba\u5316\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u7d4c\u55b6\u8005\u306e\u8a55\u4fa1\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u4eba\u306e\u691c\u8a0e\uff08\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058\u3055\u305b\u308b\u3088\u3046\u306a\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u3092\u8b58\u5225\u3057\u305f\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7d4c\u55b6\u8005\u306e\u8a55\u4fa1\u306e\u691c\u8a0e\u3092\u884c\u3046\u305f\u3081\u306e\u76e3\u67fb\u624b\u7d9a\u306e\u7acb\u6848\u30fb\u5b9f\u65bd\u3092\u6c42\u3081\u308b\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5165\u624b\u3057\u305f\u76e3\u67fb\u8a3c\u62e0\u306e\u8a55\u4fa1\u3068\u7d50\u8ad6\u4ed8\u3051\uff08\u76e3\u67fb\u4eba\u306f\u3001\u5165\u624b\u3057\u305f\u76e3\u67fb\u8a3c\u62e0\u306b\u57fa\u3065\u304d\u3001\u76e3\u67fb\u4eba\u306e\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u306b\u3088\u3063\u3066\u3001\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u4e0d\u78ba\u5b9f\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u7d50\u8ad6\u4ed8\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306a\u3069\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/strong><\/h4>\n<p>\u8b58\u5225\u3057\u305f\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058\u3055\u305b\u308b\u3088\u3046\u306a\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u9069\u6642\u306b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u5185\u5bb9\u304c\u5f37\u5316\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306a\u3069<\/strong><\/h4>\n<p>\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4eba\u306e\u7d50\u8ad6\u306a\u3069\u3092\u65b0\u305f\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u3059\u3079\u3066\u306e\u4f01\u696d\u306e\u76e3\u67fb\u3067\u8981\u6c42\u3055\u308c\u308b\u8a18\u8f09\u4e8b\u9805\u306b\u52a0\u3048\u3001\u7d4c\u55b6\u8005\u306e\u8a55\u4fa1\u3092\u76e3\u67fb\u4eba\u304c\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3057\u305f\u304b\u306e\u8aac\u660e\u306a\u3069\u3092\u65b0\u305f\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306b\u8a18\u8f09\u3092\u6c42\u3081\u308b\u3079\u304d\u9805\u76ee\u306e\u62e1\u5145\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>2027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\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\u5e7412\u670815\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\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":[128,159],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 09:28:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271111"}],"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=271111"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271111\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271111"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271111"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}