{"id":99167,"date":"2016-06-17T17:32:21","date_gmt":"2016-06-17T08:32:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=99167"},"modified":"2016-06-17T17:31:52","modified_gmt":"2016-06-17T08:31:52","slug":"audit-report-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-25\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u300c\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\uff5e\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u3078\u306e\u5bfe\u5fdc\u7b49\u3092\u8ffd\u52a0\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\u300c\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u3078\u306e\u5bfe\u5fdc\u7b49\u3092\u8ffd\u52a0\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><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff16\u670816\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c34\u53f7\u300c\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621028\u5e74\uff13\u670823\u65e5\u306b\u5185\u95a3\u5e9c\u516c\u76ca\u8a8d\u5b9a\u7b49\u59d4\u54e1\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u300c\u516c\u76ca\u6cd5\u4eba\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u8af8\u8ab2\u984c\u306e\u691c\u8a0e\u7d50\u679c\u306b\u3064\u3044\u3066\u300d\uff08\u5185\u95a3\u5e9c\u516c\u76ca\u8a8d\u5b9a\u7b49\u59d4\u54e1\u4f1a \u516c\u76ca\u6cd5\u4eba\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u3002\u4ee5\u4e0b\u300c27\u5e74\u5ea6\u5831\u544a\u300d\u3068\u3044\u3046\uff09\u306b\u57fa\u3065\u3044\u3066\u691c\u8a0e\u3092\u884c\u3044\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u3002\u4ee5\u4e0b\u300c\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u3092\u8ffd\u52a0\u3057\u305f\u4e0a\u3067\u3001\u5f62\u5f0f\u7684\u306a\u5909\u66f4\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u5b9f\u52d9\u6307\u91dd\u306e\u6a19\u984c\u306f\u300c\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6587\u4f8b\u300d\u3068\u6539\u6b63\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u5e73\u621028\u5e74\uff17\u670815\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u793e\u56e3\u30fb\u8ca1\u56e3\u6cd5\u4eba\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u76e3\u67fb\u53ca\u3073\u3053\u308c\u306b\u6e96\u305a\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u6848\uff11\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f<\/strong><\/h4>\n<p>\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u4e00\u822c\u76ee\u7684\u3068\u3057\u3066\u53d7\u5165\u53ef\u80fd\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a200\u7b2c12\u9805\uff0813\uff09\u306b\u898f\u5b9a\u3059\u308b\u9069\u6b63\u8868\u793a\u306e\u67a0\u7d44\u307f\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4e00\u822c\u76ee\u7684\u30fb\u9069\u6b63\u8868\u793a\u306e\u67a0\u7d44\u307f\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u516c\u958b\u8349\u6848\uff19\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96<\/strong><\/h4>\n<p>27\u5e74\u5ea6\u5831\u544a\u3067\u306f\u3001\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u539f\u5247\u9069\u7528\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u672c\u57fa\u6e96\u306e\u4f01\u696d\u3078\u306e\u9069\u7528\u72b6\u6cc1\u3001\u516c\u76ca\u6cd5\u4eba\u306e\u5b9f\u614b\u7b49\u306b\u9451\u307f\u3001\u300c\u81ea\u4e3b\u7684\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u59a8\u3052\u306a\u3044\u300d\u3068\u3044\u3046\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u300127\u5e74\u5ea6\u5831\u544a\u3067\u306f\u3001\u300c\u516c\u76ca\u6cd5\u4eba\u304c\u4f1a\u8a08\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306b\u304a\u3044\u3066\u3001\u3054\u691c\u8a0e\u3044\u305f\u3060\u304d\u305f\u3044\u3002\u300d\u3068\u3044\u3046\u53d6\u6271\u3044\u3082\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f1a\u8a08\u65b9\u91dd\u3084\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3001\u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u671f\u9593\u6bd4\u8f03\u53ef\u80fd\u6027\u53ca\u3073\u4f01\u696d\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u5411\u4e0a\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u610f\u601d\u6c7a\u5b9a\u6709\u7528\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u8da3\u65e8\u306f\u3001\u975e\u55b6\u5229\u7d44\u7e54\u306b\u304a\u3051\u308b\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u89b3\u70b9\u304b\u3089\u3082\u3001\u4f01\u696d\u3068\u516c\u76ca\u6cd5\u4eba\u306e\u9593\u3067\u9055\u3044\u306f\u306a\u3044\u305f\u3081\u3001\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u3088\u3046\u306a\u516c\u76ca\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u3001\u901a\u5e38\u3001\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u516c\u958b\u8349\u684823\u9805\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u516c\u76ca\u6cd5\u4eba\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u8a18\u8f09\u4f8b\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u3001\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c38\u53f7\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u5404\u59d4\u54e1\u4f1a\u5831\u544a\u3092\u6539\u8a02\u30fb\u7d71\u5408\u3057\u305f\u300c\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u304c\u78ba\u5b9a\uff5e\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u3082\u540c\u6642\u516c\u8868\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-8\/\" target=\"_blank\">\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd<\/a>\u300d\u306b\u304a\u3044\u3066\u53d6\u308a\u6271\u3046\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u684823\u9805\uff09\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>\u5b9f\u52d9\u6307\u91dd\u306f\u3001\u5e73\u621029\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u304b\u3089\u9069\u7528\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\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\uff16\u670816\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u975e\u55b6\u5229\u6cd5\u4eba\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c34\u53f7\u300c\u516c\u76ca\u793e\u56e3\u30fb\u8ca1\u56e3\u53ca\u3073\u4e00\u822c\u793e\u56e3\u30fb\u8ca1\u56e3\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\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":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":[360,316,128,356],"backnumber":[1848],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-20 08:40:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/99167"}],"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=99167"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/99167\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=99167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=99167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=99167"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=99167"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=99167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}