quality system auditとは 意味・読み方・使い方

From Business Year 2007 onward, the Board will conduct its examinations in consideration of the fact that the JICPA has been implementing its quality control reviews under the newly introduced “Standards for Quality Control of Audit Practices” and that a new measure, “Registration System for Listed Company Audit Firms” has been enforced by the JICPA on firms that provide listed companies with audit services.発音を聞く 例文帳に追加

平成19年度からは、新たに設定された「監査に関する品質管理基準」に準拠した協会の品質管理レビューが実施されていること、及び、協会が上場会社監査事務所に対する新たな措置（上場会社監査事務所登録制度）を実施していることに留意した審査を行う。 - 金融庁

1. The CEO and the partner in charge of quality control did not issue instructions to maintain the appropriateness of the quality control system of the firm. They did not consider, from the viewpoint of reasonably securing the audit quality, how to allocate audit staff to each engagement and thus sufficient personnel was not allocated to each engagement.発音を聞く 例文帳に追加

・ 最高経営責任者及び品質管理担当責任者が、監査法人としての適正な業務運営を確保するための指示等や監査業務の品質を合理的に確保するための監査実施者の配置の検討を行っておらず、監査業務を行うために必要な要員が確保されていない。 - 金融庁

The results of the assessment were summarized and published in a report entitled “Proposal for Further Improvements to the Quality Control Review . Assessment of and Recommendations Pertaining to the Quality Control Review System of the Japanese Institute of Certified Public Accountants”.During Business Year 2005 (July 2005 to June 2006), the Board conducted an inspection of the Big 4 audit firms in Japan, in light of the prevailing situation surrounding audit practices in general and the global trend toward strict oversight and monitoring of audit firms, the results of which were summarized in another report entitled “Quality Control of Audits of the Four Largest Japanese Audit Firms,” for public release (the follow-up on these inspections was then summarized in another release in June 2007).発音を聞く 例文帳に追加

また、平成17事務年度（平成17年７月～平成18年６月）においては、会計監査を巡る状況、国際的な監査事務所に対する監督監視の動向を踏まえ、４大監査法人に対する検査を実施し、検査結果の概要を「４大監査法人の監査の品質管理について」として取りまとめ公表した（これらの検査に対するフォローアップについては平成19年６月に取りまとめ公表）。 - 金融庁

(a) If it is deemed necessary as a result of its examination of the JICPA’s quality control reviews, the Board shall conduct an on-site inspection of the JICPA, audit firms, etc., in order to confirm that the overall system of quality control reviews by the JICPA is being operated properly.発音を聞く 例文帳に追加

① 協会による品質管理レビュー制度の運営が適切に行われているかどうかを確認するため、審査結果に基づき、必要があると認めるときは協会等に立入検査を行う。 - 金融庁

The transportation quality control system 1 is equipped with a server 10 and a communication control device 20 in a computer center 2, a communication network 30 (internet web) and a user's terminal 40 which each base and an audit member carry.例文帳に追加

輸送品質管理システム１は、コンピュータセンター２にあるサーバ１０及び通信制御装置２０と通信ネットワーク３０（インターネット網）と各拠点及び監査員の携帯する利用者端末４０を備えている。 - 特許庁

(ii) in relation to the Firms which provide Audit and Attestation Services to the issuers of securities which are listed on a financial instruments exchange in Japan, in addition to the information mentioned in (i) above, (a) information concerning Audit and Attestation Services for companies, etc. listed on a financial instruments exchange in Japan and (b) information concerning operation control system (including manuals regarding quality control system), as specifically set forth in Section VIII B.発音を聞く 例文帳に追加

② 我が国の金融商品取引所に上場されている有価証券の発行会社の監査証明業務に相当すると認められる業務を行う外国監査法人等：①の事項に加え「Ⅷ 報告徴収事項一覧 Ｂ．」に定める監査等に関する事項の概要及び品質管理のシステムに関連する規程を含む業務管理体制に関する事項 - 金融庁

2. The main office of the firm did not properly monitor whether or not the local offices appropriately assumed the firm's internal procedures concerning the acceptance and continuance of audit engagements. The main office did not request the local offices to report the results of the ongoing evaluation of the quality control system conducted by them either.発音を聞く 例文帳に追加

・ 品質管理のシステムの運用状況を把握するための具体的な措置が講じられていないことなどから、地方事務所における監査契約の締結状況、品質管理のシステムの監視結果等の把握が不十分である。 - 金融庁

Through its reviews and inspections conducted during the first 3-year term (April 2004, when the Board was established, through June 2007), the Board notified audit firms subject to such inspections of the results thereof, while publicizing a summary of deficiencies of the JICPA’s quality control reviews and of any other issues relating to the quality control aspect of the firm’s auditing practices, if such measures were deemed to help maintain and further enhance the auditing quality of that firm and the overall system.発音を聞く 例文帳に追加

審査会は、平成16年４月の発足以降平成19年６月までの、いわば第1期における審査及び検査において、検査結果を被検査事務所等に通知するほか、監査の質の確保・向上に資すると考えられる場合には、協会の品質管理レビュー及び監査事務所の監査の品質管理上の問題点を取りまとめて、関係者等に示してきた。 - 金融庁