Article 90. Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered.発音を聞く 例文帳に追加

第九十条　国の収入支出の決算は、すべて毎年会計検査院がこれを検査し、内閣は、次の年度に、その検査報告とともに、これを国会に提出しなければならない。 - 日本法令外国語訳データベースシステム

1. The audit team calculated the audit materiality amount only based on their experience as auditors and did not consider materiality in terms of accounts or transactions.発音を聞く 例文帳に追加

・ 重要性の基準値を算出しているものの、監査手続の策定を監査実施者の経験等のみで判断しており、勘定や取引ごとの重要性の値を考慮していない。 - 金融庁

24. In relation to the transaction where the audit client transferred its accounts receivable to a third party, the audit team did not obtain the copy of the transfer agreement and failed to consider whether the transaction met the criteria for derecognition of a financial asset.発音を聞く 例文帳に追加

・ 被監査会社が売掛債権を第三者に譲渡した取引について、当該債権譲渡に係る売買契約書を入手しておらず、当該契約が金融資産の消滅の認識の要件を満たしているかを検討していない。 - 金融庁

Corporate auditors or audit committees are responsible for conducting operational audits, in order to evaluate the performance of duties by management from an independent viewpoint. As part of operational audits, corporate auditors or audit committees conduct internal controls audits. In the case of large companies (wherein financial audits are required under the Company Law), corporate auditors or audit committees shall evaluate the appropriateness of the conduct and results of said audits that the (external) auditors carry out in relation to the statutory accounts.発音を聞く 例文帳に追加

なお、監査役等は、独立した立場で経営者の職務の執行について業務監査の責務を担っていることから、企業等の内部統制に係る監査を業務監査として行うとともに、大会社等においては、監査役等が会計監査人が計算書類について実施した会計監査の方法と結果の相当性を評価することとされている。 - 金融庁

10. In relation to the valuation of delinquent accounts receivable and inventories, the audit team insisted that they considered the accuracy and completeness of the information generated from the Client's IT system, but they failed to document the consideration process and conclusion in their working papers.発音を聞く 例文帳に追加

・ 滞留売掛金の評価に際し、情報システムにより作成された情報を利用しているが、その正確性及び網羅性に関する監査証拠を入手していない - 金融庁

(3) An executive liquidator(s) shall submit or provide the statement of accounts audited under the preceding paragraph and the accounting audit reports (or the account statements alone in cases where a special liquidation has been commenced) to the board of liquidators and obtain approval therefrom.発音を聞く 例文帳に追加

３　清算執行人は、前項の監査を受けた決算報告及び会計監査報告（特別清算が開始された場合にあつては、決算報告）を清算人会に提出し、又は提供し、その承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(3) In giving the notice as prescribed in the main clause of paragraph (1), the statement of accounts and the accounting audit report under paragraph (3) of the preceding Article shall be provided to the Investors, pursuant to the provisions of a Cabinet Office Ordinance.発音を聞く 例文帳に追加

３　第一項本文の規定による通知に際しては、内閣府令で定めるところにより、投資主に対し、前条第三項の決算報告及び会計監査報告を提供しなければならない。 - 日本法令外国語訳データベースシステム

(4) When an executive liquidator has obtained the approval set forth in paragraph (3) of the preceding Article (in the cases referred to in paragraph (4) of that Article, approval at an Investors' meeting under that paragraph), he/she shall submit transcripts of the statement of accounts and the accounting audit repot related to said approval to the Prime Minister without delay.発音を聞く 例文帳に追加

４　清算執行人は、前条第三項の承認（同条第四項に規定する場合にあつては、同項の規定による投資主総会の承認）を受けたときは、遅滞なく、当該承認に係る決算報告及び会計監査報告の謄本を内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

(4) In cases where the executive liquidator(s) (excluding the executive liquidator(s) in the case where a special liquidation has been commenced; the same shall apply in the following paragraph and paragraph (1) and paragraph (4) of the following Article) has obtained the approval set forth in the preceding paragraph, if in the accounting audit report under the preceding paragraph which is related to said approval it is stated or recorded to the effect that the statement of accounts does not indicate the correct status of the settlement, in violation of laws, regulations, or the certificate of incorporation, the executive liquidator(s) shall submit or provide the statement of accounts audited under paragraph (2) and the accounting auditor report to the Investors' meeting, and shall obtain approval thereat.発音を聞く 例文帳に追加

４　清算執行人（特別清算が開始された場合の清算執行人を除く。次項並びに次条第一項及び第四項において同じ。）は、前項の承認を受けた場合において、当該承認に係る同項の会計監査報告に決算報告が法令又は規約に違反し、決算の状況を正しく示していない旨の記載又は記録があるときは、第二項の監査を受けた決算報告及び会計監査報告を投資主総会に提出し、又は提供し、その承認を受けなければならない。 - 日本法令外国語訳データベースシステム

27. The audit team circulated the confirmation of accounts receivable balance as of January 31, 2009 for most of the customers but as of January 20, 2009, for a part of the customers considering their monthly cut off date. However, in relation to the roll-forward procedures, they only checked the period from February 1, 2009, to March 31, 2009 (year end) but not for the period between January 21, 2009, and January 31, 2009.発音を聞く 例文帳に追加

・ 売掛金の残高確認において、監査チームは、基準日を平成21年１月31日とする確認手続を実施するとともに、一部の顧客については顧客の月次締め日を考慮して、１月20日現在の残高を確認したとしているが、ロール・フォワード手続において、２月１日から３月31日までの期間を対象とするだけで、１月21日から１月31日までの期間を対象としていない。 - 金融庁

(vii) when the person fails to state or record the matters to be stated or recorded in the articles of incorporation, the Specified Equity Member Registry, the Preferred Equity Member Registry, the Beneficiary Certificate Holder Registry, the minutes, the inventory of assets, the accounting books, the balance sheet, the profit and loss statement, the business report, the administrative report, the annexed detailed statements prescribed in Article 102(2) or Article 177(1), the accounting advisor's report, the audit report, the accounting audit report, the statement of accounts, the proposal concerning the appropriation of profits or disposition of losses, the annexed detailed statements set forth in Article 264(1), the reports set forth in Article 264(1)(iii), the documents set forth in Article 122(1) of the Companies Act as applied mutatis mutandis pursuant to Article 28(3), Article 149(1) of the Companies Act as applied mutatis mutandis pursuant to Article 32(6) or the provisions of Article 682(1) or Article 695(1) of the Companies Act as applied mutatis mutandis pursuant to Article 125;発音を聞く 例文帳に追加

七　定款、特定社員名簿、優先出資社員名簿、特定社債原簿、権利者名簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、事業報告、事務報告、第百二条第二項若しくは第百七十七条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告、利益の処分若しくは損失の処理に関する議案、第二百六十四条第一項の附属明細書若しくは同項第三号の報告書又は第二十八条第三項において準用する会社法第百二十二条第一項、第三十二条第六項において準用する同法第百四十九条第一項、第百二十五条において準用する同法第六百八十二条第一項若しくは第六百九十五条第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 日本法令外国語訳データベースシステム

(vii) when the person fails to state or record matters to be stated or recorded in the articles of incorporation, shareholder registry, registry of lost share certificates, Share Option registry, Bond Registry, minutes, inventory of property, accounting books, balance sheet, profit and loss statement, business report, administrative report, annexed detailed statements set forth in Article 435(2) or Article 494(1), accounting advisor's report, audit report, accounting audit report, settlement of accounts, or the documents or Electromagnetic Records set forth in Article 122(1), Article 149(1), Article 250(1), Article 270(1), Article 682(1), Article 695(1), Article 782(1), Article 791(1), Article 794(1), Article 801(1) or (2), Article 803(1), Article 811(1) or Article 815(1) or (2), or states or records false matters;発音を聞く 例文帳に追加

七　定款、株主名簿、株券喪失登録簿、新株予約権原簿、社債原簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、事業報告、事務報告、第四百三十五条第二項若しくは第四百九十四条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告又は第百二十二条第一項、第百四十九条第一項、第二百五十条第一項、第二百七十条第一項、第六百八十二条第一項、第六百九十五条第一項、第七百八十二条第一項、第七百九十一条第一項、第七百九十四条第一項、第八百一条第一項若しくは第二項、第八百三条第一項、第八百十一条第一項若しくは第八百十五条第一項若しくは第二項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 日本法令外国語訳データベースシステム

(vii) When the person has failed to state or record the matters to be stated or recorded in the registry of beneficial interest holders, certificate of incorporation, Investors registry, Investment Corporation Bonds registry, minutes, inventory of property, accounting books, balance sheet, profit and loss statement, asset investment report, statements related to the distribution of monies, the annexed detailed statement set forth in Article 129, paragraph (2), accounting audit report, statement of accounts or the documents or Electromagnetic Record set forth in Article 149, paragraph (1), Article 149-6, paragraph (1), Article 149-10, paragraph (1), Article 149-11, paragraph (1), or Article 149-16, paragraph (1) of this Act or the provisions of Article 682, paragraph (1) or Article 695 of the Companies Act as applied mutatis mutandis pursuant to Article 139-7, or who has made a false statement or record;発音を聞く 例文帳に追加

七　受益権原簿、規約、投資主名簿、投資法人債原簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、資産運用報告、金銭の分配に係る計算書、第百二十九条第二項の附属明細書、会計監査報告、決算報告又は第百四十九条第一項、第百四十九条の六第一項、第百四十九条の十第一項、第百四十九条の十一第一項若しくは第百四十九条の十六第一項若しくは第百三十九条の七において準用する会社法第六百八十二条第一項若しくは第六百九十五条第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 日本法令外国語訳データベースシステム

(ix) When he/she has failed to state or record the matters required to be stated or recorded or made a false statement or record in the articles of incorporation, minutes of general meeting of members, General Meeting, Organizational Meeting, board of directors, committee on important property, Committees, board of company auditors, policyholders meeting, General Meeting of Policyholders, bondholders meeting or creditors meeting, roster of members, accounting books, balance sheet, profit and loss statement, business report, annexed detailed statement of Article 494, paragraph (1) of the Companies Act, as applied mutatis mutandis pursuant to Article 54-3, paragraph (2) or Article 180-17, accounting advisory report, audit report, accounting auditing report, statement of accounts, bond registry, inventory of property, business report, or document or electromagnetic record set forth in Article 682, paragraph (1) or Article 695, paragraph (1), Article 165-2, paragraph (1), Article 165-9, paragraph (1), Article 165-13, paragraph (1), Article 165-15, paragraph (1), Article 165-19, paragraph (1) or Article 165-21, paragraph (1) of the same Act, as applied mutatis mutandis pursuant to Article 61-5;発音を聞く 例文帳に追加

九　定款、社員総会、総代会、創立総会、取締役会、重要財産委員会、委員会、監査役会、保険契約者総会、保険契約者総代会、社債権者集会若しくは債権者集会の議事録、社員の名簿、会計帳簿、貸借対照表、損益計算書、事業報告、第五十四条の三第二項若しくは第百八十条の十七において準用する会社法第四百九十四条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告、社債原簿、財産目録、事務報告又は第六十一条の五において準用する同法第六百八十二条第一項若しくは第六百九十五条第一項、第百六十五条の二第一項、第百六十五条の九第一項、第百六十五条の十三第一項、第百六十五条の十五第一項、第百六十五条の十九第一項若しくは第百六十五条の二十一第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 日本法令外国語訳データベースシステム