{"id":271645,"date":"2026-01-27T15:00:09","date_gmt":"2026-01-27T06:00:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271645"},"modified":"2026-01-27T15:00:09","modified_gmt":"2026-01-27T06:00:09","slug":"audit-report-283","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-283\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u65b0\u898f\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u4e0d\u6b63\u4e8b\u4f8b\u306e\u767a\u751f\u3092\u8e0f\u307e\u3048\u3001\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u901a\u77e5\u3092\u516c\u8868\uff5e\u76e3\u67fb\u696d\u52d9\u5b9f\u65bd\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u6539\u3081\u3066\u96c6\u7d04\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\u65b0\u898f\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u4e0d\u6b63\u4e8b\u4f8b\u306e\u767a\u751f\u3092\u8e0f\u307e\u3048\u3001<br \/>\n\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u901a\u77e5\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76e3\u67fb\u696d\u52d9\u5b9f\u65bd\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u6539\u3081\u3066\u96c6\u7d04\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: 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rel=\"noopener\">\u65b0\u898f\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u4e0d\u6b63\u4e8b\u4f8b\u3092\u8e0f\u307e\u3048\u305f\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\uff08\u901a\u77e5\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u6700\u8fd1\u306e\u65b0\u898f\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u4e0d\u6b63\u4e8b\u4f8b\u3092\u8e0f\u307e\u3048\u3066\u3001\u76e3\u67fb\u696d\u52d9\u5b9f\u65bd\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u6539\u3081\u3066\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u540c\u65e5\u3001\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/news\/information\/2026\/20260126gja.html\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u4e0a\u5834\u4f1a\u793e\u7b49\u76e3\u67fb\u4eba\u306b\u3088\u308b\u76e3\u67fb\u306e\u4fe1\u983c\u6027\u5411\u4e0a\u306b\u5411\u3051\u305f\u53d6\u7d44<\/a>\u300d\u3001\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/news\/information\/2026\/20260126tqy.html\" target=\"_blank\" rel=\"noopener\">\u5f53\u5354\u4f1a\u306e\u8abf\u67fb\u306b\u3064\u3044\u3066\uff08\u7d9a\u5831\uff09<\/a>\u300d\u3082\u516c\u8868\u3055\u308c\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\u5185\u5bb9<\/strong><\/h4>\n<p>\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;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u65b0\u898f\u4e0a\u5834\u3092\u76ee\u6307\u3059\u4f1a\u793e\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u4ea4\u4ee3\u3068\u65b0\u898f\u53d7\u5631\u30ea\u30b9\u30af\u306e\u8a55\u4fa1<\/strong><\/p>\n<ul>\n<li>\u524d\u4efb\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u304b\u3089\u306e\u4e0d\u6b63\u7b49\u306b\u95a2\u3059\u308b\u60c5\u5831\u306f\u3001\u305d\u308c\u3060\u3051\u306b\u5bfe\u51e6\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u306f\u306a\u304f\u3001\u985e\u4f3c\u4e8b\u8c61\u306e\u6709\u7121\u3092\u542b\u3081\u3066\u3001\u8077\u696d\u7684\u61d0\u7591\u5fc3\u3092\u767a\u63ee\u3057\u3066\u691c\u8a0e\u3057\u3001\u76e3\u67fb\u53d7\u5631\u30ea\u30b9\u30af\u3092\u614e\u91cd\u306b\u8a55\u4fa1\u3059\u308b\u306a\u3069\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u7b49\u306e\u7406\u89e3\u3001\u4e0d\u6b63\u30ea\u30b9\u30af\u306e\u8b58\u5225\u30fb\u8a55\u4fa1<\/strong><\/p>\n<ul>\n<li>\u65b0\u898f\u53d7\u5631\u3084\u65b0\u898f\u4e8b\u696d\u3078\u306e\u53c2\u5165\u306b\u3088\u308b\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u5909\u5316\u306f\u3001\u65b0\u305f\u306a\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u3092\u751f\u307f\u51fa\u3059\u3053\u3068\u304c\u3042\u308b\u306a\u3069\u3002<\/li>\n<li>\u7279\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8b58\u5225\u30fb\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u77e5\u8b58\u3084\u7d4c\u9a13\u306b\u3068\u3089\u308f\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u7b49\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8a55\u4fa1\u3057\u305f\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc<\/strong><\/p>\n<ul>\n<li>\u5951\u7d04\u66f8\u7b49\u306e\u8a3c\u6191\u304c\u63c3\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u53d6\u5f15\u304c\u5b9f\u5728\u3059\u308b\u3053\u3068\u306f\u5fc5\u305a\u3057\u3082\u540c\u3058\u3067\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3001\u5165\u51fa\u91d1\u306e\u4e8b\u5b9f\u3082\u904e\u4fe1\u3057\u306a\u3044\u306a\u3069\u3002<\/li>\n<li>\u5916\u90e8\u8a3c\u62e0\u304c\u5f97\u3089\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u8a3c\u6191\u985e\u306e\u507d\u88c5\u3084\u76f8\u624b\u65b9\u3068\u306e\u5171\u8b00\u7b49\u306e\u53ef\u80fd\u6027\u3092\u7591\u3044\u3001\u76e3\u67fb\u8a3c\u62e0\u306e\u8a3c\u660e\u529b\u3092\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u7d4c\u55b6\u8005\u306e\u8aa0\u5b9f\u6027\u306b\u95a2\u3059\u308b\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u306e\u4fdd\u6301<\/strong><\/p>\n<ul>\n<li>\u7d4c\u55b6\u8005\u306e\u8aa0\u5b9f\u6027\u306f\u3001\u5148\u5165\u89b3\u3092\u6301\u305f\u305a\u306b\u691c\u8a0e\u3059\u308b\u306a\u3069\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u5c02\u9580\u7684\u306a\u898b\u89e3\u306e\u554f\u5408\u305b<\/strong><\/p>\n<ul>\n<li>\u4eba\u7684\u30ea\u30bd\u30fc\u30b9\u306e\u5c11\u306a\u3044\u5c0f\u898f\u6a21\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u7b49\u306b\u304a\u3044\u3066\u306f\u3001\u76e3\u67fb\u4e8b\u52d9\u6240\u5916\u306e\u5c02\u9580\u5bb6\u7b49\u306e\u77e5\u898b\u3092\u6709\u52b9\u306b\u6d3b\u7528\u3057\u3066\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u624b\u7d9a\u30fb\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u3092\u9069\u5207\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u306a\u3069\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/strong><\/p>\n<ul>\n<li>\u65b0\u898f\u4e0a\u5834\u3092\u76ee\u6307\u3059\u4f1a\u793e\u306e\u5834\u5408\u3001\u5f62\u5f0f\u7684\u306b\u30ac\u30d0\u30ca\u30f3\u30b9\u3084\u5185\u90e8\u7d71\u5236\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u4f1a\u793e\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u7b49\u304c\u3044\u307e\u3060\u5341\u5206\u306b\u6210\u719f\u3057\u3066\u304a\u3089\u305a\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u306a\u3069\u3002<\/li>\n<li>\u6709\u8cc7\u683c\u8005\u304c\u69cb\u6210\u54e1\u3067\u3042\u308b\u3068\u3044\u3063\u305f\u5f62\u5f0f\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306f\u3001\u30ea\u30b9\u30af\u306e\u9069\u5207\u306a\u8b58\u5225\u30fb\u8a55\u4fa1\u306b\u7d50\u3073\u3064\u304b\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\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 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