impact statementsとは 意味・読み方・使い方

1) Material weaknesses in internal control over financial reporting and the reasons why they have not been remediated, which are stated in the Internal Control Report by the management, and their impact on the Financial Statement Audit, when external auditors judge the statements to be appropriate and therefore express an unqualified opinion発音を聞く 例文帳に追加

① 経営者が、内部統制報告書に財務報告に係る内部統制に重要な欠陥がある旨及びそれが是正されない理由を記載している場合において、当該記載が適正であると判断して無限定適正意見を表明するときは、当該重要な欠陥及びそれが是正されない理由、並びに当該重要な欠陥が財務諸表監査に及ぼす影響 - 金融庁

When management, in the Internal Control Report, includes details of a material weakness in internal control over financial reporting and reasons why it has not been remediated, and the external auditor concludes that these statements are fairly stated and therefore expresses an unqualified opinion, then the external auditor must include additional explanatory information in the Internal Control Audit Report on the material weakness and its impact on the Financial Statement Audit.発音を聞く 例文帳に追加

なお、監査人は、内部統制報告書において、経営者が財務報告に係る内部統制に開示すべき重要な不備の内容及びそれが是正されない理由を記載している場合において、当該記載が適正であると判断して意見を表明する場合には、当該開示すべき重要な不備がある旨及び当該開示すべき重要な不備が財務諸表監査に及ぼす影響を内部統制監査報告書に追記しなければならない｡ - 金融庁

In the case when the management has prepared an Internal Control Report that excludes a certain scope of internal controls for which sufficient assessment procedures could not be performed due to unavoidable circumstances, it is particularly important that external auditors fully evaluate whether the reasons for the management's exclusion of the scope are justified and the impact of the exclusion on the financial statements.発音を聞く 例文帳に追加

特に、監査人は、経営者がやむを得ない事情により、内部統制の一部について十分な評価手続を実施できなかったとして、評価手続を実施できなかった範囲を除外した内部統制報告書を作成している場合には、経営者が当該範囲を除外した事情が合理的であるかどうか及び当該範囲を除外することが財務諸表監査に及ぼす影響について、十分に検討しなければならない。 - 金融庁

When management, in the Internal Control Report, include a material weakness in internal control over financial reporting and reasons why they have not been remediated, and external auditor concludes these statements is fairly stated and therefore express an unqualified opinion, the external auditor must include additional explanatory information in the Internal Control Audit Report on 1) the material weakness, 2) the reason why it has not been remediated and 3) the impact on Financial Statement Audit.発音を聞く 例文帳に追加

なお、監査人は、内部統制報告書において、経営者が財務報告に係る内部統制に重要な欠陥がある旨及びそれが是正されない理由を記載している場合において、当該記載が適正であると判断して意見を表明する場合には、当該重要な欠陥及びそれが是正されない理由、並びに当該重要な欠陥が財務諸表監査に及ぼす影響を内部統制監査報告書に追記しなければならない｡ - 金融庁

When identifying control deficiencies (including material weaknesses) in the assessment of internal control over financial reporting, the person should report them to the appropriate personnel, such as his or her supervisor, together with their details, quantitative impact on the entire financial statements, countermeasures to be taken and other information considered useful, and request remedial actions.発音を聞く 例文帳に追加

財務報告に係る内部統制の評価の過程で識別した内部統制の不備（開示すべき重要な不備を含む。）は、その内容及び財務報告全体に及ぼす影響金額、その対応策、その他有用と思われる情報とともに、識別した者の上位の管理者等適切な者にすみやかに報告し是正を求めるとともに、開示すべき重要な不備（及び、必要に応じて内部統制の不備）は、経営者、取締役会、監査役又は監査委員会及び会計監査人に報告する必要がある。 - 金融庁

When identifying control deficiencies and material weaknesses in the assessment of internal control over financial reporting, the person should report them to the appropriate personnel, such as his or her supervisor, together with their details, quantitative impact on the entire financial statements, countermeasures to be taken and other information considered useful, and request remedial actions. At the same time, he or she must report material weaknesses (and control deficiencies when deemed necessary) to the management, board of directors, corporate auditors or audit committee and external auditors.発音を聞く 例文帳に追加

財務報告に係る内部統制の評価の過程で識別した内部統制の不備及び重要な欠陥は、その内容及び財務報告全体に及ぼす影響金額、その対応策、その他有用と思われる情報とともに、識別した者の上位の管理者等適切な者にすみやかに報告し是正を求めるとともに、重要な欠陥（及び、必要に応じて内部統制の不備）は、経営者、取締役会、監査役又は監査委員会及び会計監査人に報告する必要がある。 - 金融庁

In addition, individual business processes that have a high degree of materiality (as described below) may be included in the scope. Instead of two-thirds of total sales on a consolidation basis, a certain ratio may be applied to aggregated sales (before elimination of inter-company transactions). For this certain ratio, if that location or business unit was in the assessment scope as a material location or business unit in the previous fiscal year, and if it is confirmed that a) the assessment result indicated effective internal control over that location in the previous fiscal year, b) there were no material changes in the design of internal controls over that location or business unit, c) among the material locations and business units, it is not a particularly material location or business unit, e.g. it is not a core company in the group, then that location or business unit could be excluded from the assessment scope. In that case, as a result, the certain ratio may be less than 2/3 of consolidated sales, etc. to some extent (Note 3) As sales amounts of affiliated companies are not included in a company's consolidated sales, the management cannot use the certain ratio of consolidated sales for affiliates. Instead, the management should evaluate the degree of the affiliate's impact on the company's financial statements and determine whether the affiliate should be deemed to be in the scope or not based on its financial statement.発音を聞く 例文帳に追加

この一定割合については、当該事業拠点が前年度に重要な事業拠点として評価範囲に入っており、イ）前年度の当該拠点に係る内部統制の評価結果が有効であること、ロ）当該拠点の内部統制の整備状況に重要な変更がないこと、ハ）重要な事業拠点の中でも、グループ内での中核会社でないなど特に重要な事業拠点でないことを確認できた場合には、当該事業拠点を本年度の評価対象としないことができると考えられる。その場合、結果として、売上高等の概ね２／３を相当程度下回ることがあり得る。 - 金融庁