perform while statementとは 意味・読み方・使い方

In the confirmation, external auditors may perform procedures including the review of the internal control records described in Section 3(7)[1], C to F, of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting,” querying of the management and appropriate managers or responsible personnel, or other procedures. However, they should note that if they have already examined the existence of business processes that have a significant impact on the financial reporting while in the process of the Financial Statement Audit, the result of such an examination may be used.発音を聞く 例文帳に追加

この際、監査人は、「Ⅱ 財務報告に係る内部統制の評価及び報告」３．（７）① ハ．ニ．ホ．ヘ．に記載の内部統制の記録の閲覧や経営者及び適切な管理者又は担当者への質問等により確認を行うが、財務諸表監査を通じて、財務報告に重要な影響を及ぼす業務プロセスの存否に係る検証が既に行われている場合には、その利用が可能であることに留意する。 - 金融庁