internal standardsとは 意味・読み方・使い方

This framework provides the conceptual framework for internal control that underlies the standards used by management to assess and report on internal control over financial reporting and the standards used by external auditors to audit internal control over financial reporting.発音を聞く 例文帳に追加

本枠組みは、経営者による財務報告に係る内部統制の評価及び報告の基準と監査人による財務報告に係る内部統制の監査の基準の前提となる内部統制の概念的な枠組みを示すものである。 - 金融庁

Therefore, it was decided to study further simplification and clarification of the Standards and Practice Standards of Internal Control created by the Council, and to review the operation of the Internal Control Report System.発音を聞く 例文帳に追加

こうしたことから、当審議会が策定した内部統制の基準・実施基準の更なる簡素化・明確化等の検討を行い、内部統制報告制度の運用の見直しを図ることとした。 - 金融庁

3) A statement denoting that assessments of internal control over financial reporting was performed in accordance with generally accepted assessment standards for internal control発音を聞く 例文帳に追加

③ 財務報告に係る内部統制の評価に当たって、一般に公正妥当と認められる内部統制の評価の基準に準拠した旨 - 金融庁

3) A statement denoting that assessments of internal control over financial reporting was performed in accordance with generally accepted assessment standards for internal control発音を聞く 例文帳に追加

③ 財務報告に係る内部統制の評価に当たって、一般に公正妥当と認められる内部統制の評価の基準に準拠した旨 - 金融庁

a. A statement denoting that the external auditor performed the Internal Control Audit in accordance with generally accepted audit standards for internal control発音を聞く 例文帳に追加

イ. 内部統制監査に当たって、監査人が一般に公正妥当と認められる内部統制の監査の基準に準拠して監査を実施した旨 - 金融庁

(ii) Has the Board of Directors approved the Self-Assessment Standards and the Write-Off/Loan Loss Provision Standards based on the opinions of the Compliance Control Division and the Internal Audit Division, etc.?発音を聞く 例文帳に追加

（ⅱ）取締役会は、自己査定基準及び償却・引当基準について、コンプライアンス統括部門及び内部監査部門等の意見を踏まえた上で承認しているか。 - 金融庁

On the Revision of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council Opinions)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及び監査の基準並びに財務報告に係る内部統制の評価及び監査に関する実施基準の改訂について（意見書） - 金融庁

On the Setting of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council Opinions)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及び監査の基準並びに財務報告に係る内部統制の評価及び監査に関する実施基準の設定について（意見書） - 金融庁