prospective auditとは 意味・読み方・使い方

24. In confirming the independence of audit staff in relation to a new engagement by email, the firm mentioned only the name of the prospective client and failed to mention the names of those affiliated with the prospective client.発音を聞く 例文帳に追加

・ 監査契約の新規締結後に監査実施者として新たに加わった者についての独立性の確認に係る方針及び手続が定められておらず、独立性の確認が実施されていない。 - 金融庁

There have been audit engagements for which auditors have been appointed at the general stockholders’ meetings prior to the completion of contract risk evaluation procedures, in spite of the fact that firms should, upon receiving requests for audits from prospective clients, approve this upon the completion of such procedures.発音を聞く 例文帳に追加

被監査予定会社から会計監査人の依頼を受けた際に、契約リスク評価手続を完了した上で法人が受諾すべきところ、当該手続を完了する前に株主総会で会計監査人に選任された監査業務がある。 - 金融庁

On this point, from the perspective of eliminating incentive distortions, ensuring the appropriateness of financial information and strengthening the cooperation between accounting auditors and statutory auditors, it was proposed that the authority to nominate the prospective nominee for the appointment and to determine the remuneration of accounting auditors be given to statutory auditors (and for "Companies with Committees", the authority to decide on remuneration matters be given to the audit committee), and the relevant authorities were urged to give urgent and serious thought.発音を聞く 例文帳に追加

この点については、インセンティブのねじれを解消し、財務情報の適正性の確保及び監査人と監査役との連携を強化する観点から、監査人の選任議案・報酬の決定権を監査役の権限とする（委員会設置会社については報酬の決定権を監査委員会の権限とする）ことが提言され、関係当局における早急かつ真剣な検討が求められてきた。 - 金融庁