「audit contract」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

Article 55-3 In the case falling under any of the following items, the partners of the audit corporation, the person who has concluded a contract set forth in Article 34-33(3) with the audit corporation, or the inspector shall be punished by a non-penal fine of not more than one million yen: 例文帳に追加

第五十五条の三　次の各号のいずれかに該当する場合には、監査法人の社員、監査法人と第三十四条の三十三第三項の契約を締結した者又は検査役は、百万円以下の過料に処する。 - 日本法令外国語訳データベースシステム

Article 34-34 (1) Pursuant to the provisions of a Cabinet Order, a registered limited liability audit corporation may, when it has concluded an insurance contract on liabilities that arise during the course of providing its services (referred to as a "liability insurance contract of a limited liability audit corporation" in the following paragraph and paragraph (3)) and has obtained the approval of the Prime Minister, refrain from making a deposit or concluding a contract set forth in paragraph (3) for all or part of the deposit money to be deposited pursuant to the provisions of paragraph (2), paragraph (3) or paragraph (8) of the preceding Article, according to the amount of insurance money of said insurance contract, while said insurance contract remains effective. 例文帳に追加

第三十四条の三十四　登録有限責任監査法人は、政令で定めるところにより、その業務を行うに当たり生ずる責任に関する保険契約（次項及び第三項において「有限責任監査法人責任保険契約」という。）を締結し、内閣総理大臣の承認を受けたときは、当該契約の効力の存する間、当該契約の保険金の額に応じて前条第一項、第二項若しくは第八項の規定により供託する供託金の全部若しくは一部の供託又は同条第三項の契約の締結をしないことができる。 - 日本法令外国語訳データベースシステム

In this way, accounting auditors enter into an audit contract with and receive the audit fee from the managers of the audited company. Such a system contains "incentive distortions," and the question of how to overcome these is an important issue. 例文帳に追加

このように、監査人が監査の対象である被監査会社の経営者との間で監査契約を締結し、監査報酬が被監査会社の経営者から監査人に対して支払われる、という仕組みには、「インセンティブのねじれ」が存在しており、これをどのように克服していくかが重要な課題となる。 - 金融庁

13. The audit client outsources maintenance services of their IT system. However, the audit team did not obtain a copy of service contract or a detailed arrangement letter. The team failed to ascertain the effectiveness of the internal control of this outsourced service, too. 例文帳に追加

・ 被監査会社は、業務用コンピュータの運用サービスを外部に委託しているが、当該委託に係る契約書（業務委託基本契約書等）やサービス仕様書などを入手していないほか、当該委託業務に係る内部統制の検証を行っていない。 - 金融庁

(2) The Prime Minister may, when he/she finds it necessary for securing the performance of his/her obligations against the obligees subject to preferential refund, order a registered limited liability audit corporation that has concluded a liability insurance contract of a limited liability audit corporation to deposit all or part of the amount of deposit money to be deposited pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (8) of the preceding Article for which the registered limited liability audit corporation was allowed to refrain from depositing or concluding a contract set forth in paragraph (3). 例文帳に追加

２　内閣総理大臣は、優先還付対象債権者に対する債務の履行を確保するため必要があると認めるときは、有限責任監査法人責任保険契約を締結した登録有限責任監査法人に対し、前条第一項、第二項又は第八項の規定により供託する供託金につき供託又は同条第三項の契約の締結をしないことができるとされた金額の全部又は一部を供託すべき旨を命ずることができる。 - 日本法令外国語訳データベースシステム

(3) A partner or a creditor of the Partnership may inspect or request a copy of the Financial Statements, Etc. and the Partnership Contract and audit report described in the preceding paragraph at anytime during normal business hours. 例文帳に追加

３　組合員及び組合の債権者は、営業時間内は、いつでも、財務諸表等並びに前項の組合契約書及び意見書の閲覧又は謄写を請求することができる。 - 日本法令外国語訳データベースシステム

(3) A registered limited liability audit corporation may, when it has concluded a contract promising that the required deposit money will be deposited for said registered limited liability audit corporation in accordance with an order by the Prime Minister and has notified the Prime Minister to that effect, refrain from depositing all or part of the deposit money to be deposited pursuant to the provisions of the preceding two paragraphs with regard to the amount that is promised to be deposited in said contract (hereinafter referred to as the "contracted amount" in this Article) during the period in which said contract remains effective, pursuant to the provisions of a Cabinet Order. 例文帳に追加

３　登録有限責任監査法人は、政令で定めるところにより、当該登録有限責任監査法人のために所要の供託金が内閣総理大臣の命令に応じて供託される旨の契約を締結し、その旨を内閣総理大臣に届け出たときは、当該契約の効力の存する間、当該契約において供託されることとなつている金額（以下この条において「契約金額」という。）につき前二項の規定により供託する供託金の全部又は一部を供託しないことができる。 - 日本法令外国語訳データベースシステム

(4) The Prime Minister may, when he/she finds it necessary for securing the performance of obligations against the obligees subject to preferential refund, order the person who has concluded a contract set forth in the preceding paragraph with a registered limited liability audit corporation or order said registered limited liability audit corporation to deposit all or part of an amount corresponding to the contracted amount. 例文帳に追加

４　内閣総理大臣は、優先還付対象債権者に対する債務の履行を確保するため必要があると認めるときは、登録有限責任監査法人と前項の契約を締結した者又は当該登録有限責任監査法人に対し、契約金額に相当する金額の全部又は一部を供託すべき旨を命ずることができる。 - 日本法令外国語訳データベースシステム

(2) Further to paragraph 1, the general partners shall also maintain the Partnership Contract and the audit report (with respect to the business report and its detailed attachments only the portion relating to accounting with the same to apply in the succeeding paragraph) prepared by either a certified public accountant (including a foreign certified public accountant) or an accounting firm. 例文帳に追加

２　前項の場合においては、無限責任組合員は、組合契約書及び公認会計士（外国公認会計士を含む。）又は監査法人の意見書（業務報告書及びその附属明細書については、会計に関する部分に限る。次項において同じ。）を併せて備えて置かなければならない。 - 日本法令外国語訳データベースシステム

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. 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

iii) In a case where an action set forth in Article 29(ii) is to be issued against said certified public accountant (limited to the case of ordering the suspension of services that are categorized by Cabinet Office Ordinance as those set forth in Article 2(1) that are provided based on a contract already concluded between the certified public accountant and the audit client company, etc. prescribed in Article 34-10-4(4) 例文帳に追加

三　当該公認会計士に対して第二十九条第二号に掲げる処分をする場合（第三十四条の十の四第四項に規定する被監査会社等との間で既に締結されている契約に基づく第二条第一項の業務として内閣府令で定めるものの停止を命ずる場合に限る。） - 日本法令外国語訳データベースシステム

.The Japanese Institute of Certified Public Accountants, Japanese Securities Dealers Association and exchanges will cooperate to confirm concepts about conducting so-called retroactive audits for companies deemed to have a certain level of structures, such as companies that have signed an advisory contract with an audit firm for a certain period. 例文帳に追加

・日本公認会計士協会、日本証券業協会及び取引所の間で、例えば監査法人等との間でアドバイザリー契約を一定期間締結した実績がある等、一定水準の体制が整っていると認められる企業に対していわゆる遡及監査を行うことについての考え方を確認する。 - 金融庁

(5) A registered limited liability audit corporation (excluding one for which a change to the articles of incorporation under the provisions of Article 34-22(10) has not taken effect) may not provide its services until after it has made a deposit or concluded a contract set forth in paragraph (3) with regard to the deposit money to be deposited pursuant to the provisions of paragraph (1) (in the case where a deposit of money set forth in paragraph (2) has been ordered pursuant to the same paragraph, including said deposit money) and has notified the Prime Minister to that effect. 例文帳に追加

５　登録有限責任監査法人（第三十四条の二十二第十項の規定による定款の変更の効力が生じていないものを除く。）は、第一項の規定により供託する供託金（第二項の規定により同項の金銭の供託を命ぜられた場合には、その供託金を含む。）につき供託又は第三項の契約の締結を行い、その旨を内閣総理大臣に届け出た後でなければ、その業務を行つてはならない。 - 日本法令外国語訳データベースシステム

(8) A registered limited liability audit corporation shall, when the amount of deposit money (including the contracted amount) falls short of the amount specified by Cabinet Order as set forth in paragraph (1) due to execution of the right set forth in paragraph (6) or for any other reason, make a deposit or conclude a contract set forth in paragraph (3) (simply referred to as a "deposit" in Article 52-4) for the shortfall within a period specified by Cabinet Order from a date specified by Cabinet Office Ordinance, and notify the Prime Minister to that effect without delay. 例文帳に追加

８　登録有限責任監査法人は、第六項の権利の実行その他の理由により、供託金の額（契約金額を含む。）が第一項の政令で定める額に不足することとなつたときは、内閣府令で定める日から政令で定める期間以内にその不足額につき供託又は第三項の契約の締結（第五十二条の四において単に「供託」という。）を行い、遅滞なく、その旨を内閣総理大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

(19) The term "Life Insurance Solicitor" as used in this Act means the officers (excluding officers with authority of representation and company auditors and members of audit committees (hereinafter referred to as "Audit Committee Members"); hereinafter the same shall apply in this Article) or employees of a Life Insurance Company (including Foreign Life Insurance Companies, etc.; hereinafter the same shall apply in this paragraph) or their employees or a person who has been entrusted by a Life Insurance Company (including an association or foundation that is not a juridical person and has provisions on representative persons or administrators) or their officers or employees that act as an agent or intermediary for conclusion of an insurance contract on behalf of the Life Insurance Company. 例文帳に追加

１９　この法律において「生命保険募集人」とは、生命保険会社（外国生命保険会社等を含む。以下この項において同じ。）の役員（代表権を有する役員並びに監査役及び監査委員会の委員（以下「監査委員」という。）を除く。以下この条において同じ。）若しくは使用人若しくはこれらの者の使用人又は生命保険会社の委託を受けた者（法人でない社団又は財団で代表者又は管理人の定めのあるものを含む。）若しくはその者の役員若しくは使用人で、その生命保険会社のために保険契約の締結の代理又は媒介を行うものをいう。 - 日本法令外国語訳データベースシステム

ii) An officer (other than an officer with authority of representation, or an auditor or audit committee member; the same shall apply hereinafter in this Article, as well as in Articles 283 and 302.) or an employee of a Non-Life Insurance Company (including a Foreign Non-Life Insurance Company, etc.; hereinafter the same shall apply in this Part.), or a Non-Life Insurance Agent registered under the following Article or an officer or employee thereof: to act as an agent or intermediary for the Entrusting Insurance Company, etc. in concluding an insurance contract (for a Bank, etc. serving as a Non-Life Insurance Agent, or an officer or employee thereof, this shall be limited to the cases specified by a Cabinet Office Ordinance as posing little risk to the protection of Policyholders, etc. 例文帳に追加

二　損害保険会社（外国損害保険会社等を含む。以下この編において同じ。）の役員（代表権を有する役員並びに監査役及び監査委員を除く。以下この条、第二百八十三条及び第三百二条において同じ。）若しくは使用人又は次条の登録を受けた損害保険代理店若しくはその役員若しくは使用人　その所属保険会社等のために行う保険契約の締結の代理又は媒介（損害保険代理店である銀行等又はその役員若しくは使用人にあっては、保険契約者等の保護に欠けるおそれが少ない場合として内閣府令で定める場合に限る。） - 日本法令外国語訳データベースシステム

(2) The provisions of Article 33 (excluding paragraph (11)(ii)), Article 52, Article 212 (excluding paragraph (1)(i)) and Article 578 of the Companies Act shall apply mutatis mutandis to a person who intends to become a partner of a limited liability audit corporation. In this case, the phrase "the matters listed in each item of Article 28" in Article 33(1) of the Companies Act shall be deemed to be replaced with "that property other than money may be made the object of capital contribution," the term "Article 30(1)" in the same paragraph shall be deemed to be replaced with "Article 30(1) as applied mutatis mutandis pursuant to Article 34-7(2) of the Certified Public Accountants Act," the term "Ordinance of the Ministry of Justice" in paragraph (4), paragraph (6) and paragraph (10)(ii) of the same Article shall be deemed to be replaced with "Cabinet Office Ordinance," the phrase "matters listed in each item of Article 28" in paragraph (7) and paragraph (8) of the same Article shall be deemed to be replaced with "the value of property other than money," the phrase "under Item 1 and Item 2 of Article 28" in paragraph (10)(i) of the same Article shall be deemed to be replaced with "other than money," the phrase "Matters listed in Item 1 and Item 2 of such Article" in the same item shall be deemed to be replaced with "The value of said property other than money," the phrase "Matters listed in Item 1 and Item 2 of Article 28 with respect to" in item (ii) of the same paragraph shall be deemed to be replaced with "The value of," the phrase "Matters listed in Item 1 and Item 2 of Article 28" in item (iii) of the same paragraph shall be deemed to be replaced with "The value of said property other than money," the term "An incorporator" in paragraph (11)(i) of the same Article shall be deemed to be replaced with "A person who intends to become a partner of a limited liability audit corporation," the phrase "A Director at Incorporation (referring to a Director at Incorporation prescribed in Article 38(1)) or an Auditor at Incorporation (referring to an Auditor at Incorporation prescribed in Paragraph 2(ii) of such Article)" in item (iii) of the same paragraph shall be deemed to be replaced with "A partner of a limited liability audit corporation," the phrase "the value of the Properties Contributed in Kind at formation of a Stock Company is substantially short of the value specified or recorded in the articles of incorporation with respect to such Properties Contributed in Kind" in Article 52(1) of the same Act shall be deemed to be replaced with "the value of the property other than money that has been made the object of capital contribution is substantially short of the value specified or recorded in the articles of incorporation with respect to such property other than money," the term "Directors at Incorporation" in the same paragraph and paragraph (2) of the same Article shall be deemed to be replaced with "partners of the limited liability audit corporation," the term "Properties Contributed in Kind" in the same paragraph shall be deemed to be replaced with "property other than money," the phrase "matters listed in Item 1 or Item 2 of Article 28" in item (i) of the same paragraph shall be deemed to be replaced with "property other than money," the term "Article 33(10)(iii)" in paragraph (3) of the same Article shall be deemed to be replaced with "Article 33(10)(iii) as applied mutatis mutandis pursuant to Article 34-23(2) of the Certified Public Accountants Act," the term "Properties Contributed in Kind" in Article 212 of the same Act shall be deemed to be replaced with "property other than money," the phrase "a shareholder of the Shares for Subscription pursuant to the provisions of Article 209" in paragraph (1)(ii) of the same Article shall be deemed to be replaced with "partner," the phrase "provided for under Article 199(1)(iii)" in the same item shall be deemed to be replaced with "of property other than money," the phrase "prescribed under Article 199(1)(iii)" in paragraph (2) of the same Article shall be deemed to be replaced with "of property other than money," the phrase "his/her application for subscription for Shares for Subscription or his/her manifestation of intention relating to the contract provided for in Article 205" in the same paragraph shall be deemed to be replaced with "his/her capital contribution" and the phrase "In cases where a Membership Company to be incorporated is a Limited Liability Company" in Article 578 of the same Act shall be deemed to be replaced with "In the case of incorporating a limited liability audit corporation," and any other necessary technical replacement of terms shall be specified by Cabinet Order. 例文帳に追加

２　会社法第三十三条（第十一項第二号を除く。）、第五十二条、第二百十二条（第一項第一号を除く。）及び第五百七十八条の規定は、有限責任監査法人の社員になろうとする者について準用する。この場合において、同法第三十三条第一項中「第二十八条各号に掲げる事項についての」とあるのは「金銭以外の財産を出資の目的とする」と、「第三十条第一項」とあるのは「公認会計士法第三十四条の七第二項において準用する第三十条第一項」と、同条第四項、第六項及び第十項第二号中「法務省令」とあるのは「内閣府令」と、同条第七項及び第八項中「第二十八条各号に掲げる事項」とあるのは「金銭以外の財産の価額」と、同条第十項第一号中「第二十八条第一号及び第二号」とあるのは「金銭以外」と、「同条第一号及び第二号に掲げる事項」とあるのは「当該金銭以外の財産の価額」と、同項第二号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「価額」と、同項第三号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「当該金銭以外の財産の価額」と、同条第十一項第一号中「発起人」とあるのは「有限責任監査法人の社員になろうとする者」と、同項第三号中「設立時取締役（第三十八条第一項に規定する設立時取締役をいう。）又は設立時監査役（同条第二項第二号に規定する設立時監査役をいう。）」とあるのは「有限責任監査法人の社員」と、同法第五十二条第一項中「現物出資財産等の価額が当該現物出資財産等」とあるのは「出資の目的とされた金銭以外の財産の価額が当該金銭以外の財産」と、同項及び同条第二項中「設立時取締役」とあるのは「有限責任監査法人の社員」と、同項中「現物出資財産等」とあるのは「金銭以外の財産」と、同項第一号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「金銭以外の財産」と、同条第三項中「第三十三条第十項第三号」とあるのは「公認会計士法第三十四条の二十三第二項において準用する第三十三条第十項第三号」と、同法第二百十二条中「現物出資財産」とあるのは「金銭以外の財産」と、同条第一項第二号中「第二百九条の規定により募集株式の株主」とあるのは「社員」と、「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第二項中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、「募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資」と、同法第五百七十八条中「設立しようとする持分会社が合同会社である場合」とあるのは「有限責任監査法人を設立しようとする場合」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。 - 日本法令外国語訳データベースシステム

Article 34-23 (1) The provisions of Article 207 (excluding paragraph (9)(i)), Article 604(3), Article 620, Article 623(1), Articles 625 to 636 inclusive, Article 660, Article 661 and Article 665 of the Companies Act shall apply mutatis mutandis to limited liability audit corporations. In this case, the term "Ordinance of the Ministry of Justice" in these provisions shall be deemed to be replaced with "Cabinet Office Ordinance," the phrase "the matters listed in Article 199(1)(iii)" in Article 207(1) of the Companies Act shall be deemed to be replaced with "property other than money as the object of capital contribution," the phrase "provided for in that item" in the same paragraph shall be deemed to be replaced with "other than money," the phrase "provided for in Article 199(1)(iii)" in paragraph (7) and paragraph (9)(ii) to (v) inclusive of the same Article shall be deemed to be replaced with "of property other than money," the term "subscriber for Shares for Subscription" in paragraph (8) of the same Article shall be deemed to be replaced with "person who intends to become a partner," the phrase "his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205" in the same paragraph shall be deemed to be replaced with "his/her offer for capital contribution," the phrase "director, an accounting advisor, a company auditor or executive officer," in paragraph (10)(i) of the same Article shall be deemed to be replaced with "partner," the phrase "employee including a manager" in the same item shall be deemed to be replaced with "employee," the term "subscriber for Shares for Subscription" in item (ii) of the same paragraph shall be deemed to be replaced with "person who intends to become a partner," the term "the preceding paragraph" in Article 604(3) of the same Act shall be deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the term "business year" in Article 631(1) of the same Act shall be deemed to be replaced with "fiscal year," the term "Article 624(1)" in Article 632(1) of the same Act shall be deemed to be replaced with "Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the phrase "a demand is made under the provisions of the first sentence of Article 624(1)" in paragraph (2) of the same Article shall be deemed to be replaced with "a demand is made under the provisions of the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and the phrase "the demand under the first sentence of Article 624(1)" in the same paragraph shall be deemed to be replaced with "the demand under the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and any other necessary technical replacement of terms shall be specified by Cabinet Order. 例文帳に追加

第三十四条の二十三　会社法第二百七条（第九項第一号を除く。）、第六百四条第三項、第六百二十条、第六百二十三条第一項、第六百二十五条から第六百三十六条まで、第六百六十条、第六百六十一条及び第六百六十五条の規定は、有限責任監査法人について準用する。この場合において、これらの規定中「法務省令」とあるのは「内閣府令」と、同法第二百七条第一項中「第百九十九条第一項第三号に掲げる事項を」とあるのは「金銭以外の財産を出資の目的として」と、「同号」とあるのは「当該金銭以外」と、同条第七項及び第九項第二号から第五号までの規定中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第八項中「募集株式の引受人」とあるのは「社員になろうとする者」と、「その募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資の申込み」と、同条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「社員」と、「支配人その他の使用人」とあるのは「使用人」と、同項第二号中「募集株式の引受人」とあるのは「社員になろうとする者」と、同法第六百四条第三項中「前項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する前項」と、同法第六百三十一条第一項中「事業年度」とあるのは「会計年度」と、同法第六百三十二条第一項中「第六百二十四条第一項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項」と、同条第二項中「が、第六百二十四条第一項前段」とあるのは「が、公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」と、「は、第六百二十四条第一項前段」とあるのは「は、同法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」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。 - 日本法令外国語訳データベースシステム