Statements on Auditing Standardsとは 意味・読み方・使い方

1. The revised Auditing Standards is effective for audits of financial statements for periods ending on or after March 31, 2009. In implementing the revised standards, relevant legal imperatives should be amended to conform to the revision.発音を聞く 例文帳に追加

１ 改訂監査基準は、平成２１年３月決算に係る財務諸表の監査から実施する。なお、改訂基準の実施に当たり、関係法令において、基準の改訂に伴う所要の整備を行うことが適当である。 - 金融庁

The effect that the audit was conducted in accordance with generally accepted auditing standards; that the auditing standards require the auditor to obtain reasonable assurance that the financial statements are free from material misstatement; that the audit procedures were performed on a test basis; that the subject of audit was a presentation of the financial statements taken as a whole, which encompasses an evaluation of accounting policies selected by management as well as their application and those of the managements accounting estimates; and that a reasonable basis was obtained to express an opinion.発音を聞く 例文帳に追加

一般に公正妥当と認められる監査の基準に準拠して監査を行ったこと、監査の基準は監査人に財務諸表に重要な虚偽の表示がないかどうかの合理的な保証を得ることを求めていること、監査は試査を基礎として行われていること、監査は経営者が採用した会計方針及びその適用方法並びに経営者によって行われた見積りの評価も含め全体としての財務諸表の表示を検討していること、監査の結果として意見表明のための合理的な基礎を得たこと - 金融庁

(iii) Considering that accounting standards fulfill the role of delivering highly reliable financial reports to investors together with accounting practices across the various stages in the accounting process — including preparation, auditing, analysis and oversight of financial statements — whether IFRS application will truly contribute to the international comparability of financial statements easier and, finally to enhance the functions of financial and capital markets, would depend on convergence in practice and international cooperation in enforcements.Therefore, international cooperation in the area of convergence of accounting practices and in IFRS implementation is extremely important.発音を聞く 例文帳に追加

③ 会計基準は財務報告の作成・監査・分析・監視の各段階を通じた会計実務と相まって、投資者に信頼性の高い財務報告が届けられてはじめてその役割が果たされることとなることに鑑みれば、ＩＦＲＳ適用が真に財務報告の国際的な比較可能性の向上、ひいては金融資本市場の機能向上につながるか否かは、実務のコンバージェンスや執行面での国際的な協力にかかってくると考えられるため、こうした実務・執行面での取組みが極めて重要である。 - 金融庁

For this reason, Japan must be prepared to take on the issue of mandatory application of IFRS from a broad range of perspectives, defining the path to be taken in the case of making the use of IFRS by a certain range of Japanese business enterprises mandatory, while attending to the various aforementioned conditions in Japan and abroad.This approach would be appropriate in view of the need to envisage Japan’s future in a proactive manner from the stand point of providing information that excels in international comparability of financial statements, ensuring the international competitiveness of Japan's financial and capital markets, facilitating the fund-raising by Japanese companies, maintaining the international presence of Japanese auditing firms, and strengthening the country's capability to have its opinions reflected in the standards-setting process.発音を聞く 例文帳に追加

したがって、前記の内外の諸状況を十分に見極めつつ、我が国として将来を展望し、投資者に対する国際的に比較可能性の高い情報の提供、我が国金融資本市場の国際的競争力確保、我が国企業の円滑な資金調達の確保、我が国監査人の国際的プレゼンス確保、基準設定プロセスにおける我が国からの意見発信力の強化などの観点から、我が国においてもＩＦＲＳを一定範囲の我が国企業に強制適用するとした場合の道筋を具体的に示し、前広に対応することが望ましい。 - 金融庁

The rapid deterioration of business performance recently has led to an increase in the number of entities which refer to the going concern assumption in explanatory notes of their (quarterly) financial statements, and as supplementary information in the relevant auditor’s reports.Some attributed this to the fact that the Regulations Concerning Financial Statements, etc., which stipulate the disclosure of explanatory notes regarding the going concern assumption, and the Auditing Standards, which set out the auditor’s responsibility therewith, seem to require that, whenever certain events or conditions exist, explanatory notes and supplementary information concerning the going concern assumption be included automatically in the financial statements and the auditor’s report respectively.There are heightened concerns that this has resulted in the practice in which the explanatory notes are added on the basis of a mere existence of such facts without allowing any judgment.発音を聞く 例文帳に追加

近時の企業業績の急激な悪化に伴い、（四半期）財務諸表に継続企業の前提に関する注記や監査報告書に追記情報が付される企業が増加しているが、その背景として、継続企業の前提に関する注記の開示を規定している財務諸表等規則等やその監査を規定する監査基準において、一定の事象や状況が存在すれば直ちに継続企業の前提に関する注記及び追記情報の記載を要するとの規定となっているとの理解がなされ、一定の事実の存在により画一的に当該注記を行う実務となっているとの指摘がある。 - 金融庁