assumption of accountingとは 意味・読み方・使い方

(2) In filing an application for a registration of change due to the assumption of office of an accounting advisor or an accounting auditor, the following documents shall be attached to the written application:発音を聞く 例文帳に追加

２　会計参与又は会計監査人の就任による変更の登記の申請書には、次の書面を添付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

(3) When filing a written application for a registration of a change due to an accounting auditor's assumption of the office, the document set forth in item (iii)(b) or (c) of the preceding Article shall be attached.発音を聞く 例文帳に追加

３　会計監査人の就任による変更の登記の申請書には、前条第三号ロ又はハに掲げる書面を添付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

The Business Accounting Council (the “BAC” or the “Council”) first introduced provisions regarding the assumption that an entity would continue its business for a reasonable period of time (hereinafter referred to as the “going concern assumption”) to the Auditing Standards when they were revised in 2002, so as to address the increased concern of stakeholders, given the series of bankruptcies and considering the surroundings inter-alia that the International Standards on Auditing (ISAs) direct an auditor to address the going concern assumption.発音を聞く 例文帳に追加

企業が将来にわたって事業活動を継続するとの前提（以下「継続企業の前提」という。）に関する監査基準については、平成１４年の監査基準の改訂に際して、企業破綻の事例が相次ぎ、利害関係者の要望が強くなったことなどを背景に国際監査基準（ＩＳＡ）などでも義務づけられていたことなどから導入されたものである。 - 金融庁

Article 55 (1) In filing a written application for a registration of change due to the assumption of office of a person who is to temporarily perform the duties of an accounting auditor as prescribed in Article 346, paragraph (4) of the Companies Act, the following documents shall be attached thereto:発音を聞く 例文帳に追加

第五十五条　会社法第三百四十六条第四項の一時会計監査人の職務を行うべき者の就任による変更の登記の申請書には、次の書面を添付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

(iv) A document proving that the officers of the Incorporated Commodity Exchange after Entity Conversion (if the Incorporated Commodity Exchange after Entity Conversion is a company with a corporate auditor [including a stock company of which articles of incorporation provide that the audit by a corporate auditor shall be limited to matters concerning accounting], the officers and the corporate auditor) have accepted assumption of their posts発音を聞く 例文帳に追加

四　組織変更後株式会社商品取引所の取締役（組織変更後株式会社商品取引所が監査役設置会社（監査役の監査を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合にあつては、取締役及び監査役）が就任を承諾したことを証する書面 - 日本法令外国語訳データベースシステム

(iv) A document proving that the officers of the Incorporated Commodity Exchange after Entity conversion (if the Incorporated Commodity Exchange after Entity conversion is a company with a corporate auditor [including a business corporation of which articles of incorporation provide that the audit by a corporate auditor shall be limited to matters concerning accounting], the officers and the corporate auditor) have accepted assumption of their posts発音を聞く 例文帳に追加

四組織変更後株式会社商品取引所の取締役（組織変更後株式会社商品取引所が監査役設置会社（監査役の監査を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合にあつては、取締役及び監査役）が就任を承諾したことを証する書面 - 経済産業省

46. The audit team concluded that there is no significant uncertainty related to the client's going concern assumption as a result of their analytical procedures of the management-prepared business plan. However, the plan was prepared by the director in charge of accounting and was not duly approved by a party with proper authority, such as the board of directors.発音を聞く 例文帳に追加

・ 継続企業の前提に重要な疑義を生じさせるような事象又は状況があるため、監査チームは、経営者の評価の検討を行う際の監査手続として、経営者が作成した次期以降の計画予算を分析し、継続企業の前提に関する重要な不確実性が認められないと判断しているが、当該計画予算は経理担当取締役が作成したものであり、被監査会社の取締役会等の適切な承認がされていない。 - 金融庁