reporting audit standardsとは 意味・読み方・使い方

Generally, when internal control over financial reporting is ineffective due to material weaknesses, for the purpose of the Financial Statement Audit, the external auditor cannot apply sampling testing where he/she relies on Internal Control in accordance with the Audit Standards.発音を聞く 例文帳に追加

一般に、財務報告に係る内部統制に開示すべき重要な不備があり有効でない場合、財務諸表監査において、監査基準の定める内部統制に依拠した通常の試査による監査は実施できないと考えられる。 - 金融庁

Generally, when internal control over financial reporting is ineffective due to material weaknesses, for the purpose of the Financial Statement Audit, the external auditor cannot apply sampling testing where he/she relies on Internal Control in accordance with the Audit Standards.発音を聞く 例文帳に追加

一般に、財務報告に係る内部統制に重要な欠陥があり有効でない場合、財務諸表監査において、監査基準の定める内部統制に依拠した通常の試査による監査は実施できないと考えられる。 - 金融庁

1 The revised standards and revised standard practices apply to the assessment and audit of internal controls over financial reporting for fiscal years beginning on or after April 1, 2011.発音を聞く 例文帳に追加

１ 改訂基準及び改訂実施基準は、平成２３年４月１日以後開始する事業年度における財務報告に係る内部統制の評価及び監査から適用する。 - 金融庁

c. A statement denoting that the standards for the Internal Control Audit for financial reporting require that the external auditor has obtained reasonable assurance that the Internal Control Report is free from material misstatements発音を聞く 例文帳に追加

ハ． 財務報告に係る内部統制監査の基準は監査人に内部統制報告書には重要な虚偽表示がないことについて、合理的な保証を得ることを求めていること - 金融庁

This document also examined current operations in the United States, which previously implemented the system and decided to take measures such as using a top-down and risk-based approach while not adopting direct reporting, so that the burden of costs relating to assessment and audit would not be excessive. Since the Standards and Practice Standards of Internal Control was published, actions have been taken for an efficient and effective system, such as publishing "FAQs on the Internal Control Report System" (FSA) and the establishment of Internal Control Reporting System consultation and inquiry desk in related institutions.発音を聞く 例文帳に追加

また、内部統制の基準・実施基準の公表後も、効率的かつ効果的な制度となるよう「内部統制報告制度に関するＱ＆Ａ」の累次における公表（金融庁）や関係機関に内部統制報告制度相談・照会窓口を設置するなどの対応が図られてきたところである。 - 金融庁

In consideration of the public comments submitted for the exposure draft, the Committee has undertaken discussion and the following document entitled, "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

当審議会では、公開草案に寄せられた意見等を踏まえ、更に審議を行い、基準・実施基準案の内容を一部修正して、「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）」として公表することとした。 - 金融庁

Taking into account the public comments submitted for the exposure draft, the Council has undertaken discussion and the following document, entitled "About the Setting of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council' Opinion)".発音を聞く 例文帳に追加

当審議会では、公開草案に寄せられた意見等を踏まえ、更に審議を行い、基準案及び実施基準案の内容を一部修正して、ここに、「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)」として公表することとした。 - 金融庁

Then, in July 2005, the Committee issued an exposure draft of the Standard for Management Assessment and Audits of Internal Controls Over Financial Reporting. In consideration of the public comments submitted thereto, on December 8, 2005, the Committee published the "Draft Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting".発音を聞く 例文帳に追加

その上で、内部統制部会は、平成１７年７月、財務報告に係る内部統制の評価及び監査の基準のあり方について、公開草案を公表し、これに対して寄せられた意見等を踏まえて、平成１７年１２月８日、「財務報告に係る内部統制の評価及び監査の基準案」をとりまとめ、公表した。 - 金融庁