performance auditとは 意味・読み方・使い方

- Effective performance by board of directors and corporate auditors or audit committee発音を聞く 例文帳に追加

・取締役会及び監査役又は監査委員会の機能発揮 - 金融庁

To the extent examined in the inspections, the Board found that all of the Big Four firms were insufficient in quality control as a firm, specifically in the systematic management of audit engagements that ensures quality control of audits.In particular, deficiencies were identified in the overall management of audit engagements, auditors’ independence, acceptance of new clients and client retention, performance of audit works, audit working papers, internal review of audit engagements, supervision of the quality control system, joint audits, systematic audits, etc.発音を聞く 例文帳に追加

具体的には、業務運営全般、独立性、監査契約の新規締結・更新、監査業務の遂行、監査調書、監査業務に係る審査、品質管理システムの監視、共同監査、組織的監査等に関して不十分なものが認められる。 - 金融庁

This report takes up cases and problems with regard to performance of individual audit engagements by small scale audit firms.発音を聞く 例文帳に追加

本報告では、小規模監査事務所の行う個々の監査業務の遂行に関する事例及び問題点を取り上げている。 - 金融庁

To suppress the performance of a medical device from being degraded during the inspection of a patient in a log management system for managing the audit log of an audit object.例文帳に追加

監査対象の監査ログを管理するログ管理システムにおいて、患者の検査時における医用装置のパフォーマンスの低下を抑制すること。 - 特許庁

Cases and problems regarding the performance of joint audits (such as allocation of audit work, etc.) are mentioned.発音を聞く 例文帳に追加

共同監査の遂行（監査業務の分担等）に係る指摘事例及び問題点を記載。 - 金融庁

(6) If the auditor identifies fraud or error during the course of the audit, he or she shall inform the appropriate level of management. Furthermore, the auditor shall obtain sufficient appropriate audit evidence through performance of additional audit procedures as necessary, and evaluate their effect to the financial statements.発音を聞く 例文帳に追加

６ 監査人は、監査の実施において不正又は誤謬を発見した場合には、経営者等に報告して適切な対応を求めるとともに、適宜、監査手続を追加して十分かつ適切な監査証拠を入手し、当該不正等が財務諸表に与える影響を評価しなければならない。 - 金融庁

Corporate auditors or the audit committee audits performance of duties by directors and other personnel (Article 381, paragraph 1, the Company Law and Article 404, paragraph 2, item 1 thereof).発音を聞く 例文帳に追加

監査役又は監査委員会は取締役等の職務の執行を監査する（会社法第 381 条第 1 項、第404 条第 2 項第 1 号）。 - 金融庁

In the course of those inspections, the CPAAOB identified various deficiencies in audit firms concerning their audit engagement performance as well as their quality control system, in the areas of, for instance, (i) leadership responsibilities for quality control, (ii) independence, (iii) audit files, (iv) engagement quality control review and (v) monitoring of quality control systems.発音を聞く 例文帳に追加

審査会の検査においては、業務管理体制、職業倫理及び独立性、監査実施者の採用等、監査契約の新規の締結及び更新、監査業務の実施、監査調書、監査業務に係る審査、品質管理のシステムの監視、共同監査など、監査事務所における監査の品質管理に関する事項について、多岐にわたり指摘を行っている。 - 金融庁