期中監査の英語

２　金融商品取引所にその発行する有価証券を上場しようとする者その他の政令で定める者の発行する有価証券が上場される日その他の政令で定める日の属する会計期間前の三会計期間の範囲内で内閣府令で定める会計期間に係る財務書類について前条第二項に規定する大規模監査法人が監査関連業務を行つた場合には、その者を同条第一項に規定する上場有価証券発行者等とみなして、同項の規定を適用する。この場合において、同項中「大規模監査法人」とあるのは、「次条第二項の監査関連業務を行つた大規模監査法人」とする。例文帳に追加

(2) In the case where a large audit corporation prescribed in paragraph (2) of the preceding Article has provided audit-related services concerning the financial documents of a person who intends to list the securities he/she issues in a financial instruments exchange or any other person specified by Cabinet Order pertaining to the accounting period specified by Cabinet Office Ordinance not exceeding three accounting periods preceding the accounting period that includes the day on which said securities issued by such person are to be listed or includes any other date specified by Cabinet Order, the provisions of paragraph (1) of the same Article shall apply by deeming such person to be a listed securities issuer, etc. prescribed in the same paragraph. In this case, the term "large audit corporation" in the same paragraph shall be deemed to be replaced with "large audit corporation that has provided the audit-related services set forth in paragraph (2) of the following Article."発音を聞く  - 日本法令外国語訳データベースシステム

十　第三十四条の十の十七第二項の規定により、監査法人の第三十四条の五各号に掲げる業務を執行し、監査法人の意思決定に関与し、又は補助者として監査法人の業務に従事することの禁止の処分を受け、当該禁止の期間中に第三十四条の十の十四第一項（第一号又は第三号に係る部分に限る。）の規定により特定社員の登録が抹消され、いまだ当該期間を経過しない者例文帳に追加

(x) A person who has, pursuant to the provisions of Article 34-10-17(2), received a disposition of prohibition from executing the services of an audit corporation listed in the items of Article 34-5, participating in the decision-making of an audit corporation, or engaging in the services of an audit corporation as an assistant, and whose registration as a specified partner has been Deleted during the period of said prohibition pursuant to the provisions of Article 34-10-14(1) (limited to the portion pertaining to item (i) or item (iii)) and for whom said period has yet to elapse発音を聞く  - 日本法令外国語訳データベースシステム

さらに、各協会において、今後の中長期的な自主規制のあり方の検討や、会員監査態勢の整備などのエンフォースメントの強化を推進する。例文帳に追加

Furthermore, each association is expected to promote the deliberation on how self-regulation should be like in the longer term, and to strengthen the enforcement of its self-regulation, including by an upgrading of the member surveillance mechanism.発音を聞く  - 金融庁

また、「DRCコンフリクト判定不能」と記述し得る製品をもつ発行人は移行期間中に、その紛争鉱物報告書に監査を受けることを義務づけられない。例文帳に追加

Also, during the transition period, issuers with products that may be described as “DRC conflict undeterminable” are not required to have their Conflict Minerals Report audited. - 経済産業省

２　会社法第三百三十六条第三項及び第四項（第二号に係る部分に限る。）（監査役の任期）の規定は、相互会社の監査役について準用する。この場合において、同条第三項中「第一項」とあるのは「保険業法第五十三条の六第一項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(2) The provisions of Article 336, paragraphs (3) and (4) (limited to the segment pertaining to item (ii) (Company Auditors' Terms of Office) of the Companies Act shall apply mutatis mutandis to the company auditors of a Mutual Company. In this case, the term "paragraph (1)" in paragraph (3) of that Article shall be deemed to be replaced with "Article 53-6, paragraph (1) of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム

１９　特定少額短期保険業者に対する新保険業法第三百三十三条の規定の適用については、同条第一項中「発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役」とあるのは、「発起人、役員」とする。例文帳に追加

(19) For the purpose of applying the provision of Article 333 of the New Insurance Business Act to the Specified Small Amount and Short Term Insurance Provider, the term "the incorporator, the director at the incorporation, the executive officer at the incorporation, the company auditor at the incorporation, the director, the executive officer, the accounting advisor or the member who is supposed to carry out such duties and the company auditor" in paragraph (1) of the same Article shall be deemed to be replaced with "the incorporator, the officer."発音を聞く  - 日本法令外国語訳データベースシステム

そういう丁寧なプロセスの積上げの上に決算というものが策定されていくということであろうかと思いますので、その際には決算を策定するそれぞれの上場企業と、そしてそれを監査する監査法人なり公認会計士の方々との間で、中身の濃い意思疎通、議論が行われて、適切な結論が出されるということを期待したいと思っております。例文帳に追加

As financial statements are compiled through such an elaborate process, I hope that in this process, individual listed companies and audit firms and certified public accountants responsible for auditing the companies will engage in close communication and discussion with each other and reach an appropriate conclusion.発音を聞く  - 金融庁

第五十三条の七　会社法第三百三十七条（会計監査人の資格等）並びに第三百三十八条第一項及び第二項（会計監査人の任期）の規定は相互会社の会計監査人について、同条第三項の規定は第五十三条の十四第五項に規定する相互会社以外の相互会社の会計監査人について、それぞれ準用する。この場合において、同法第三百三十七条第三項第一号中「第四百三十五条第二項」とあるのは「保険業法第五十四条の三第二項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 53-7 The provisions of Article 337 (Qualifications of Accounting Auditors) and Article 338, paragraphs (1) and (2) (Accounting Auditors' Terms of Office) of the Companies Act shall apply mutatis mutandis to the accounting auditors of a Mutual Company; and the provision of Article 338, paragraph (3) of that Act shall apply mutatis mutandis to the accounting auditors of a Mutual Company other than that set forth in Article 53-14, paragraph (5), respectively. In this case, the term "Article 435, paragraph (2)" in Article 337, paragraph (3), item (i) of that Act shall be deemed to be replaced with "Article 54-3, paragraph (2) of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム