なお、当該国当局より継続的に情報を入手できない場合や、特定の行政処分の判断に係る情報といった必要な情報の提供が確保されない場合には、当該情報に限り外国監査法人等から直接情報の徴収を行うなど、当該国当局への依拠の程度については、当該国の監査制度や監査監督体制、当該国当局から得られる協力の度合いに応じるものとする。例文帳に追加

In the case where information cannot be continuously obtained from the foreign competent authorities, or where such authorities’ provision of the necessary information closely related to a judgment of specific administrative actions cannot be ensured, such information may be directly gathered from firms; thus, the extent to which the FSA/CPAAOB can rely upon foreign competent authorities will be subject to the home jurisdiction’s audit system and public oversight system, as well as the extent of cooperation received from the foreign competent authorities.発音を聞く  - 金融庁