outside auditorとは 意味・読み方・使い方

(3) Exchange of opinions with external auditors (including request concerning release agreement of outside auditor's confidentiality of information for the target financial institution)発音を聞く 例文帳に追加

（３）会計監査人との意見交換（会計監査人の金融機関に対する守秘義務解除の合意に係る依頼を含む） - 金融庁

When an outside auditor serves on a non-permanent basis in particular, does he/she make sufficient efforts to maintain communications and coordination with permanent auditors so as to perform his/her functions?発音を聞く 例文帳に追加

特に非常勤社外監査役の場合には、監査機能の発揮のため、常勤監査役との意思疎通・連携等を十分に図っているか。 - 金融庁

Does the institution undergo an external audit by an outside expert such as an accounting auditor and a lawyer at least once a year in order to review the effectiveness of the internal control system?発音を聞く 例文帳に追加

内部管理態勢の有効性等について、年一回以上、会計監査人、弁護士等の外部の専門家による外部監査 を受けているか 。 - 金融庁

(xvi) "Outside Company Auditor" means an auditor of any Stock Company who has neither ever served in the past as a director, Accounting Advisor (or, in cases where the accounting advisor is a juridical person, any member thereof who was in charge of its advisory affairs) or executive officer, nor as an employee, including a manager, of such Stock Company or any of its Subsidiaries;発音を聞く 例文帳に追加

十六　社外監査役　株式会社の監査役であって、過去に当該株式会社又はその子会社の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）若しくは執行役又は支配人その他の使用人となったことがないものをいう。 - 日本法令外国語訳データベースシステム

The process also provides for a review and verification of the outside audit and associated quarterly reviews by the outside auditor of the internal control processes of the mines, the sightholders and the cutters and polishers of the diamonds or other gemstones.例文帳に追加

このプロセスは、鉱山の内部統制プロセスの外部監査人、サイトホルダ及びダイヤモンドまたは他の原石をカット及び研磨する業者による外部監査及び関連する季刊レビューの審査及び検証を与える。 - 特許庁

Is it ensured that staff members supporting auditors and the board of auditors are kept outside the line of command from directors and the Board of Directors in their execution of auditor support operations?発音を聞く 例文帳に追加

また、監査役及び監査役会を補佐する者は、監査役の補佐業務の遂行に関し、取締役及び取締役会からの指揮命令を受けない等の態勢となっているか。 - 金融庁

Next, with respect to strengthening the supervisory function of the boards of statutory auditor companies which currently account for the majority of listed companies, opinions have been received from domestic and foreign investors that at least one-third or one-half, for instance, of the board of directors should be (independent) outside directors.発音を聞く 例文帳に追加

次に、現状、上場会社の大宗を占める監査役設置会社における取締役会の監督機能の強化に関しては、内外の投資者等からは、取締役会の例えば３分の１ないし２分の１以上を（独立）社外取締役とすべきであるとの意見が寄せられている。 - 金融庁