監査図の英語

また、内部統制監査と財務諸表監査の一層の一体的実施を通じた効率化を図る観点から、監査人は、経営者による内部統制の整備並びに運用状況及び評価の状況を十分理解し、監査上の重要性を勘案しつつ、内部統制監査と財務諸表監査が一体となって効果的かつ効率的に実施する必要があることに留意するとした。例文帳に追加

Also, in order to improve efficiency by more sophisticated integration of internal control audit with financial statement audit, auditors should consider the need to sufficiently understand: the status of the management's design, operation, and assessment of internal controls; the situation of internal control design; and the operation and assessment situation by the management. They should also execute effective and efficient practice of audits by integrating internal control audit with financial statement audit, while considering audit materiality.発音を聞く  - 金融庁

従来の監査手法に代替可能な売上監査モデルを提案し、作業時間の短縮、監査要員の削減、監査技術の均質化及び水準の向上、監査費用の低減を図り、事業所別、製品別に任意の期間にわたって、製品の動きを明らかにし、積送中の製品、未検収品の数量及び額を算定・解明することができる売上監査モデルを提案する。例文帳に追加

To propose a sales audit model, capable of substituting for a conventional audit method wherein reduction in working hours, reduction in audit personnel, uniformizing of audit technique, improvement in standard, and reduction in audit cost are attained, and shift of products is clarified for an arbitrary period for each division, and each product to calculate/clarify the quantity and amount of the product being shipped and uninspected. - 特許庁

我が国においても、こうした動きを踏まえて、継続的に監査基準を見直し、国際的な監査の基準との整合性をより高めつつ、公認会計士監査の質の向上を不断に図っていくことが重要であると考えられる。例文帳に追加

In view of these developments, it is important that the quality of audits conducted by certified public accountants be seamlessly improved through continuous review of the Auditing Standards while further improving their consistency with international auditing standards.発音を聞く  - 金融庁

システム監査の迅速化および被監査部門の負担軽減を図ることができるシステム監査支援システムおよび支援方法、並びにチェックシートおよび証跡台帳を提供する。例文帳に追加

To provide a system audit support system and support method, a check sheet and an audit trail ledger that can speed up system audit and can reduce the burden on an object department to be audited. - 特許庁

監査役は、その職務を適切に遂行するため、取締役、会計監査人、内部監査部門、コンプライアンス統括部門の管理者、子会社の取締役等との間の緊密な連携を図り、定期的な報告を求める等、情報の収集及び監査の環境の整備に努めているか。例文帳に追加

Do auditors endeavor to develop a favorable environment for collecting information and conducting audits in order to execute their operations appropriately, for example by maintaining close coordination with directors, accounting auditors, the Internal Audit Division, the Manager of the Compliance Control Division and directors of subsidiaries, etc. and seeking reports from them regularly?発音を聞く  - 金融庁

審査会としては、個人事務所を含めた中小規模監査事務所において、適切な品質管理の下で監査の質の維持・向上を図るための体制整備に常に努める必要があると考えており、特に、４大監査法人に次ぐ地位にあって、多くの上場会社等の監査業務を実施している中規模監査法人においては、早急な体制整備が行われることを期待する。例文帳に追加

It should be noted that the above inspections did not make a general assessment of these audit firms, nor of the individual audit engagements inspected, but rather essentially reviewed the quality control of audits and identified deficiencies to be improved.The issues identified are to the extent examined and observed by the inspectors during the course of these inspections.発音を聞く  - 金融庁

例えば、取締役会及び監査役又は監査委員会が、実質的に経営者や特定の利害関係者から独立して意見を述べることができるか、モニタリングに必要な正しい情報を適時かつ適切に得ているか、経営者、内部監査人等との間で適時かつ適切に意思疎通が図られているか、取締役会及び監査役又は監査委員会の行った報告及び指摘事項が組織において適切に取り扱われているか等、取締役会及び監査役又は監査委員会の活動の有効性は、組織全般のモニタリングが有効に機能しているかを判断する重要な要因となる。例文帳に追加

For example, effectiveness of the activities undertaken by the board of directors and corporate auditors or audit committee (e.g., whether the board or committee members are actually able to express their opinions independently of management or certain stakeholders; whether they can obtain the accurate information necessary for the monitoring in a timely and appropriate manner; whether they can communicate with management, internal auditors and the like in a timely and appropriate manner; and whether their reports and comments are treated in an appropriate manner in the organization) is an important factor to determine whether the monitoring of the organization as a whole is effective.発音を聞く  - 金融庁

一方で、近年、上場会社等における内部監査や内部統制の役割が重視され、そのための体制の整備が図られてきているが、これらの業務・体制は、内部監査・内部統制を担当する取締役により統括され、監査役会に直接、服属するものではない。例文帳に追加

On the other hand, in recent years, a great deal of importance has been attached to the role of internal audits and internal control in listed companies, and efforts have been made to develop and improve systems for this purpose. However, these duties and systems are controlled by directors in charge of internal audits and internal control, and so are not directly reportable to the board of auditors.発音を聞く  - 金融庁