audit instructionsとは 意味・読み方・使い方

Instructions, etc. to Foreign Audit Firms, etc.発音を聞く 例文帳に追加

外国監査法人等に対する指示等 - 日本法令外国語訳データベースシステム

In contrast with audit corporations, “necessary instructions” where their management of audit work needs to be improved, and disciplinary measures merely where the management of audit work is severely inappropriate cannot be taken against certified public accountants.A recommendation would be to introduce measures such as “necessary instructions” and disciplinary measures which can be taken where necessary.発音を聞く 例文帳に追加

監査法人と異なり、公認会計士に対しては、監査業務の遂行が著しく不当な場合に「必要な指示」や懲戒処分を行うことができないものとなっているが、「必要な指示」や懲戒処分を行うことができるようにすべきではないか。 - 金融庁

Although instructions were issued by firm headquarters ordering the implementation of procedures aimed at ensuring the preservation of audit working papers, there are regional offices that have not implemented said procedures.発音を聞く 例文帳に追加

監査調書の保存に関する手続を実施するよう本部より指示されたにもかかわらず、実施していない地方事務所がある。 - 金融庁

The purpose of these inspections is to inspect improvements made by the Big Four firms pertaining to the deficiencies in audit quality control identified as a result of the inspections in the 2005 business year (July 2005 to June 2006), and to inspect each firm’s implementation of the FSA’s instructions for improving their operations.From February 2007 to June 2007, the Board inspected KPMG AZSA & Co., Deloitte Touche Tohmatsu, and Ernst & Young ShinNihon.発音を聞く 例文帳に追加

検査は、平成19年２月から同年６月までの期間に、あずさ監査法人、監査法人トーマツ及び新日本監査法人に対して実施した。 - 金融庁

After receiving these recommendations from the Board, the FSA issued instructions on July 7, 2006 to the Big Four firms requesting that they improve their management of audit quality control.Based on these instructions, each firm submitted an improvement plan and reported subsequent implementations to the FSA.Each firm made public an outline of its improvement plan and implementation report.In the 2006 Business Year Inspection Plan, the Board announced its intention to conduct inspections of the improvements made by the Big Four firms.From February 2007 to June 2007, the Board conducted inspections of the Big Three firms, omitting Misuzu Audit Corporation (the former ChuoAoyama Pricewaterhouse Coopers).発音を聞く 例文帳に追加

審査会は、平成18事務年度の検査基本計画において、上記の検査結果を踏まえ、４大監査法人の改善状況について検査を実施することとし、みすず監査法人（旧中央青山監査法人）を除く３法人に対して平成19年２月から同年６月までの間に順次検査を実施した - 金融庁

In addition, they assumed almost none of their obligations to issue necessary instructions concerning quality control or to supervise audit staff's performance, which were imposed under the relevant audit standards. Neither engagement quality control review nor ongoing evaluation of the quality control system was performed in an effective manner.発音を聞く 例文帳に追加

また、最高経営責任者等として、監査の基準において求められている、監査業務の品質管理に関する必要な指示及び監督をほとんど行っていないほか、監査業務に係る審査、品質管理のシステムの監視が実効性をもって実施されていない。 - 金融庁

1. The CEO and the partner in charge of quality control did not issue instructions to maintain the appropriateness of the quality control system of the firm. They did not consider, from the viewpoint of reasonably securing the audit quality, how to allocate audit staff to each engagement and thus sufficient personnel was not allocated to each engagement.発音を聞く 例文帳に追加

・ 最高経営責任者及び品質管理担当責任者が、監査法人としての適正な業務運営を確保するための指示等や監査業務の品質を合理的に確保するための監査実施者の配置の検討を行っておらず、監査業務を行うために必要な要員が確保されていない。 - 金融庁