{"id":94913,"date":"2016-05-06T17:42:56","date_gmt":"2016-05-06T08:42:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=94913"},"modified":"2016-05-06T20:43:27","modified_gmt":"2016-05-06T11:43:27","slug":"audit-report-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-18\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u304c\u78ba\u5b9a\uff5eH28.10.\uff11\u4ee5\u964d\u767a\u884c\u306e\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u304b\u3089\u306e\u65e9\u671f\u9069\u7528\u3082\u53ef\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>\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u304c\u78ba\u5b9a<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eH28.10.\uff11\u4ee5\u964d\u767a\u884c\u306e\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u304b\u3089\u306e\u65e9\u671f\u9069\u7528\u3082\u53ef\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>\u5e73\u621028\u5e74\uff14\u670827\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3088\u308a\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868\uff5e\u4fdd\u8a3c\u696d\u52d9\u3068\u306e\u533a\u5206\u3092\u660e\u78ba\u5316\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-14\/\" target=\"_blank\">\u5e73\u621027\u5e7412\u670822\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u6307\u91dd\u306f\u3001\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u304c\u7b56\u5b9a\u3057\u305f\u3001\u56fd\u969b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u57fa\u6e964400\u300c\u8ca1\u52d9\u60c5\u5831\u306b\u5bfe\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u300d\uff08International Standard on Related Services 4400, Engagements to Perform Agreed-Upon Procedures Regarding Financial Information \uff08Previously ISA 920\uff09\uff09\u3092\u57fa\u790e\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u76e3\u67fb\u4e8b\u52d9\u6240\u304c\u5b9f\u65bd\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u6307\u91dd\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u516c\u8868\u306b\u969b\u3057\u3066\u3001\u300c\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300e\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300f\uff08\u516c\u958b\u8349\u6848\uff09\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u3078\u306e\u30b3\u30e1\u30f3\u30c8\u7b49\u3092\u53d7\u3051\u3001\u5b9f\u52d9\u306e\u53c2\u8003\u306b\u8cc7\u3059\u308b\u305f\u3081\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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target=\"_blank\">\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u300c\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300e\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300f\u306b\u4fc2\u308b\uff31\uff06\uff21\u300d\uff08\u516c\u958b\u8349\u6848\uff09<\/a>\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u5e73\u621028\u5e74\uff15\u670827\u65e5\u307e\u3067\u610f\u898b\u52df\u96c6\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306e\u7279\u8cea<\/strong><\/h4>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306b\u95a2\u3059\u308b\u696d\u52d9\u5b9f\u65bd\u8005\u306e\u5831\u544a\u306f\u3001\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u3092\u4e8b\u5b9f\u306b\u5247\u3057\u3066\u5831\u544a\u3059\u308b\u3060\u3051\u3067\u3042\u308b\u3002\u3064\u307e\u308a\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u306e\u5831\u544a\u306f\u3001\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u304b\u3089\u5c0e\u304b\u308c\u308b\u7d50\u8ad6\u306e\u5831\u544a\u3082\u3001\u4fdd\u8a3c\u306e\u63d0\u4f9b\u3082\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u300d\u3068\u300c\u4fdd\u8a3c\u696d\u52d9\u300d\u306f\u3001\u305d\u306e\u6027\u8cea\u304c\u7570\u306a\u308b\uff08\uff15\u9805\u3001\uff16\u9805\uff09\u3002<\/p>\n<p>\u5b9f\u65bd\u7d50\u679c\u306e\u5229\u7528\u8005\u306f\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u304b\u3089\u5831\u544a\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u306b\u57fa\u3065\u3044\u3066\u3001\u81ea\u3089\u306e\u8cac\u4efb\u3067\u7d50\u8ad6\u3092\u5c0e\u304f\u3053\u3068\u3068\u306a\u308b\uff085\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5b9f\u52d9\u6307\u91dd\u306e\u5bfe\u8c61<\/strong><\/h4>\n<p>\u5b9f\u52d9\u6307\u91dd\u306f\u3001\u4ee5\u4e0b\u3092\u5bfe\u8c61\u3068\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b\uff08\uff12\u9805\uff09\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u904e\u53bb\u8ca1\u52d9\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u904e\u53bb\u8ca1\u52d9\u60c5\u5831\u4ee5\u5916\u306e\u60c5\u5831\u7b49\uff08\u5c06\u6765\u8ca1\u52d9\u60c5\u5831\u3001\u884c\u70ba\u53ca\u3073\u30b7\u30b9\u30c6\u30e0\u7b49\u304c\u542b\u307e\u308c\u308b\uff09\u3002<\/p>\n<\/div>\n<p>\u3044\u305a\u308c\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u696d\u52d9\u306e\u5bfe\u8c61\u3068\u3059\u308b\u60c5\u5831\u7b49\u306f\u3001\u696d\u52d9\u5b9f\u65bd\u8005\u304c\u5341\u5206\u306a\u77e5\u8b58\u3092\u6709\u3057\u3001\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u3092\u4e8b\u5b9f\u306b\u5247\u3057\u3066\u5408\u7406\u7684\u306b\u8b58\u5225\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\uff08\uff12\u9805\uff09\u3002<\/p>\n<p>\u696d\u52d9\u5b9f\u65bd\u8005\u3068\u306f\u3001\u5c02\u9580\u696d\u52d9\uff08\u5b9f\u52d9\u6307\u91dd\u3067\u306f\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\uff09\u3092\u5b9f\u65bd\u3059\u308b\u8005\u3092\u3044\u3044\u3001\u696d\u52d9\u57f7\u884c\u8cac\u4efb\u8005\u53c8\u306f\u696d\u52d9\u30c1\u30fc\u30e0\u306e\u4ed6\u306e\u30e1\u30f3\u30d0\u30fc\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u76e3\u67fb\u4e8b\u52d9\u6240\u3092\u542b\u3081\u3066\u4f7f\u7528\u3055\u308c\u308b\uff0812\u9805\uff08\uff13\uff09\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306e\u7279\u8cea<\/strong><\/h4>\n<p>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306f\u6b21\u306e\u7279\u8cea\u3092\u3082\u3063\u3066\u3044\u308b\uff08\uff17\u9805\uff09\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u304c\u4fdd\u8a3c\u696d\u52d9\u3068\u8aa4\u89e3\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3001\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u4fdd\u8a3c\u696d\u52d9\u3067\u306f\u306a\u3044\u65e8\u304c\u660e\u77ad\u306b\u8a18\u8f09\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u624b\u7d9a\u306e\u76ee\u7684\u7b49\u3092\u77e5\u3089\u306a\u3044\u8005\u306b\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u3092\u8aa4\u7528\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3001\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306f\u3001\u624b\u7d9a\u306e\u76ee\u7684\u7b49\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3001\u624b\u7d9a\u7b49\u306b\u5408\u610f\u3057\u305f\u95a2\u4fc2\u8005\u306e\u307f\u306b\u914d\u5e03\u53ca\u3073\u5229\u7528\u304c\u5236\u9650\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u8981\u6c42\u4e8b\u9805\u3068\u9069\u7528\u6307\u91dd<\/strong><\/h4>\n<p>\u5b9f\u52d9\u6307\u91dd\u306f\u8981\u6c42\u4e8b\u9805\u3068\u9069\u7528\u6307\u91dd\u306b\u5206\u3051\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u8981\u6c42\u4e8b\u9805\u306f\u3001\u300c\uff5e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u6587\u7ae0\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\uff19\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u9069\u7528\u6307\u91dd\u306f\u3001\u8981\u6c42\u4e8b\u9805\u306e\u8a73\u7d30\u306a\u8aac\u660e\u53ca\u3073\u305d\u306e\u5b9f\u65bd\u306e\u305f\u3081\u306e\u6307\u91dd\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\uff0810\u9805\uff09\u3002<\/p>\n<\/div>\n<p>\u8981\u6c42\u4e8b\u9805\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\uff0e\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306e\u57fa\u672c\u539f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u672c\u5b9f\u52d9\u6307\u91dd\u7b49\u306b\u6e96\u62e0\u3057\u305f\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u54c1\u8cea\u7ba1\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\uff0e\u696d\u52d9\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;\">\uff13\uff0e\u696d\u52d9\u30c1\u30fc\u30e0\u306e\u9078\u4efb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff14\uff0e\u8a08\u753b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff15\uff0e\u624b\u7d9a\u53ca\u3073\u8a3c\u62e0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff16\uff0e\u4ed6\u8005\u306e\u4f5c\u696d\u306e\u5229\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff17\uff0e\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u3068\u696d\u52d9\u306e\u5b9f\u65bd\u904e\u7a0b\u306b\u304a\u3044\u3066\u77e5\u308b\u3068\u3053\u308d\u3068\u306a\u3063\u305f\u60c5\u5831\u3068\u306e\u77db\u76fe<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff18\uff0e\u78ba\u8a8d\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff19\uff0e\u5831\u544a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">10\uff0e\u8abf\u66f8<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u5b9f\u52d9\u6307\u91dd\u3067\u306f\u6b21\u306e\u4ed8\u9332\u304c\u793a\u3055\u308c\u3066\u3044\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<ul>\n<li>\u4ed8\u9332\uff11 \u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306e\u6587\u4f8b<\/li>\n<li>\u4ed8\u9332\uff12 \u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b<\/li>\n<li>\u4ed8\u9332\uff13 \u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u306e\u8a18\u8f09\u4f8b<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\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:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u5b9f\u52d9\u6307\u91dd\u306f\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u767a\u884c\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u306b\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u305f\u3060\u3057\u3001\u5b9f\u52d9\u6307\u91dd\u306e\uff13\u9805\u3001\uff14\u9805\u53ca\u3073\u3059\u3079\u3066\u306e\u8981\u6c42\u4e8b\u9805\u304c\u9069\u7528\u53ef\u80fd\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5e73\u621028\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u306b\u767a\u884c\u3059\u308b\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u5b9f\u65bd\u7d50\u679c\u5831\u544a\u66f8\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c20\u53f7\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u304c\u884c\u3046\u4fdd\u8a3c\u696d\u52d9\u7b49\u306b\u95a2\u3059\u308b\u7814\u7a76\u5831\u544a\u300d\uff08\u5e73\u621021\u5e74\uff17\u6708\uff11\u65e5\u4ed8\u3051\u516c\u8868\uff09\u306e\u300c14\uff0e\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\uff08Agreed upon procedures\uff09\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u6307\u91dd\u306e\u9069\u7528\u4ee5\u5f8c\u306f\u3001\u5b9f\u52d9\u6307\u91dd\u306e\u898f\u5b9a\u304c\u512a\u5148\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u5e38\u52d9\u7406\u4e8b\u524d\u6587\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>\u5e73\u621028\u5e74\uff14\u670827\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u5c02\u9580\u696d\u52d9\u5b9f\u52d9\u6307\u91dd4400\u300c\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621027\u5e7412\u670822\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<\/p>\n","protected":false},"author":10,"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":[316,128],"backnumber":[1842],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-20 06:28:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/94913"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=94913"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/94913\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=94913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=94913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=94913"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=94913"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=94913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}