standard of reporting in auditingとは 意味・読み方・使い方

In regards to the internal control audits described in this Standard, auditors are not expected to examine the details of operational audits performed by corporate auditors. On the other hand, when auditing the appropriateness of managerial assessments of company-level controls over financial reporting, auditors should consider the design and operations of internal controls at the management level, including the activities of corporate auditors or audit committees, as part of the company's control environment.発音を聞く 例文帳に追加

一方、本基準で示す内部統制の監査において、監査人は、監査役が行った業務監査の中身自体を検討するものではないが、財務報告に係る全社的な内部統制の評価の妥当性を検討するに当たり、監査役等の活動を含めた経営レベルの内部統制の整備及び運用状況を統制環境等の一部として考慮することとなる。 - 金融庁

At a general meeting held in January 2005, the Business Accounting Council made a decision to start discussions on the development of the standard of the assessment by management and the auditing thereof by certified public accountants concerning the effectiveness of the internal control over financial reporting. Discussions were initiated by the Internal Control Committee and started from February 2005.発音を聞く 例文帳に追加

企業会計審議会では、平成１７年１月に開催された総会において、財務報告に係る内部統制の有効性に関する経営者による評価の基準及び公認会計士等による検証の基準の策定について審議の開始が決定され、平成１７年２月から内部統制部会において審議が進められた。 - 金融庁

As previously mentioned with regard to the methods of establishing internal controls, each company in principle may attempt to implement the most appropriate processes in accordance with the specific circumstances surrounding the company in question. However, we have received a number of public comments stating that doing so was difficult in practice solely by way of applying the Draft Standard (and asking for guidance in certain areas). The Practice Standard maintains the basic idea of respecting the innovative efforts of each company but tries to provide as concrete a guidance framework as possible for establishing, assessing and auditing internal controls over financial reporting.発音を聞く 例文帳に追加

既述したとおり、本来、内部統制の構築の手法等については、それぞれの企業の状況等に応じて、各企業等が自ら適切に工夫して整備していくべきものと考えられるが、それだけでは実務上の対応が困難であるとの意見が多く出されたことから、実施基準においては、各企業等の創意工夫を尊重するとの基本的な考え方を維持しつつ、財務報告に係る内部統制の構築・評価・監査について、できるだけ具体的な指針を示すこととした。 - 金融庁