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

(i) Name of engagement partner and the periods during which the partner has been successively involved in the audits of the same audit client 例文帳に追加

① 監査責任者等の氏名・連続して監査に関与した期間 - 金融庁

23. The firm did not establish the procedures for confirming the independence of a person who joined the audit team subsequent to its initial formation, and thus failed to confirm his/her independence in relation to the engagement. 例文帳に追加

③ 監査契約の新規締結時における確認 - 金融庁

(i)Name of engagement partner and the periods during which the partner has been successively involved in the audits of the same audit client 例文帳に追加

①監査責任者等の氏名・連続して監査に関与した期 - 金融庁

Each firm performs its audit engagement in a systematic manner in accordance with audit manuals and by an audit team consisting of an engagement partner, managers or accountants, and other assistants. 例文帳に追加

各法人ともに、監査業務は監査マニュアルに従い、業務執行社員、主査又は主任、その他の補助者からなる監査チームにより組織的に監査を実施している。 - 金融庁

Notes:In this context, "the same external auditor" means not only the same audit firm but also the same engagement partner that conducts the audit. 例文帳に追加

(注) ここで「同一の監査人」とは、監査事務所のみならず、業務執行社員も同一であることを意味している。 - 金融庁

Notes: In this context, "the same external auditor" means not only the same audit firm but also the same engagement partner that conducts the audit. 例文帳に追加

（注) ここで「同一の監査人」とは、監査事務所のみならず、業務執行社員も同一であることを意味している。 - 金融庁

Notes: In this context, "the same external auditor" means not only the same audit firm but also the same engagement partner that conducts the audit. 例文帳に追加

（注）ここで「同一の監査人」とは、監査事務所のみならず、業務執行社員も同一であることを意味している。 - 金融庁

With respect to audit engagement with a specific client, the scope of inspection is limited to those related to its Foreign Company Financial Documents. 例文帳に追加

①個別監査業務については、外国会社等財務書類に係るものに限定する。 - 金融庁

With respect to audit engagement with a specific client, the scope of inspection is limited to those related to its Foreign Company Financial Documents. 例文帳に追加

① 個別監査業務については、外国会社等財務書類に係るものに限定する。 - 金融庁

The Standard stipulates that internal control audits are to be performed by the same auditors who audit the company's financial statements. (The Standard stipulates that not only the audit firm, but also the engagement partners, be the same.) The integration of the internal control audit with the audit of financial statements may achieve an effective and efficient audit by using the same audit evidence in both audits. 例文帳に追加

内部統制監査と財務諸表監査が一体となって行われることにより、同一の監査証拠を双方で利用するなど効果的でかつ効率的な監査が実施されるよう、内部統制監査は、当該企業の財務諸表監査に係る監査人と同一の監査人(監査事務所のみならず、業務執行社員も同一であることを求めている。)が実施することとした。 - 金融庁

The reviewers receive explanations from the engagement partner, etc. based on documents prepared by the audit team and review both the audit plan and the auditor’s opinion.The upper-level reviewing group, based upon the results of the review performed by the first reviewer, receives explanations from the engagement partner, etc., and again reviews the audit results by group deliberation. 例文帳に追加

審査担当者は監査チームの作成した資料等に基づき、業務執行社員等から説明を受けて、監査計画、監査意見について審査しており、上級の審査組織は審査担当者の審査結果を踏まえ、業務執行社員等から説明を受けて、合議により審査を行っている。 - 金融庁

Therefore, in principle, it shall be performed by the same external auditor who performed the company's financial statement audit (not only the same audit firm, but also the same engagement partner). Consequently, the external auditor should sufficiently understand the situation of the management's design, operation and assessment of internal controls corresponding to each company's environment, and effectively and efficiently integrate execution of the internal control audit with the financial statement audit, while considering the audit materiality. 例文帳に追加

したがって、監査人は、それぞれの会社の状況等に応じ、経営者による内部統制の整備並びに運用状況及び評価の状況を十分理解し、監査上の重要性を勘案しつつ、内部統制監査と財務諸表監査が一体となって効果的かつ効率的に実施する必要があることに留意する。 - 金融庁

Regarding the internal review system, “a conference form“(for example, a conference consists of all partners of a firm and each audit engagement is discussed and approved by the conference) or “a review partner form” (a review is conducted by a designated partner other than the audit partner) is generally adopted. 例文帳に追加

審査体制については合議制（会議体方式）又はレビューパートナー方式（業務執行社員以外の特定の社員により審査を行う方式）により概ね設けられている。 - 金融庁

The engagement to perform the independent private sector audit of the Conflict Minerals Report would nevertheless be considered a “non-audit service” subject to the pre-approval requirements of Rule 2-01(c)(7) of Regulation S-X.例文帳に追加

ただし、紛争鉱物報告書の独立した民間部門の監査を実行するという業務は、レギュレーションS-Xの規則2-01(c)(7)の事前承認の要件が適用される「監査以外のサービス」であると考えられる。 - 経済産業省

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. 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

In terms of quality control as an audit firm, the staff examined related documents, and interviewed the audit firm’s chairman, who is the head of the firm, and other partners.Regarding quality control of individual audit engagements, the staff examined documents related to the audit engagements selected by the Board as well as those selected by the JICPA for their review, and interviewed engagement partners in charge. 例文帳に追加

法人としての品質管理については、関連する文書の閲覧、法人の長である理事長以下、社員等からの聴取を行い、個々の監査業務の品質管理については協会の品質管理レビューで選定された監査業務及び審査会が選定した監査業務に関して、監査調書の閲覧、担当する業務執行社員等からの聴取を行った。 - 金融庁

In the course of those inspections, the CPAAOB identified various deficiencies in audit firms concerning their audit engagement performance as well as their quality control system, in the areas of, for instance, (i) leadership responsibilities for quality control, (ii) independence, (iii) audit files, (iv) engagement quality control review and (v) monitoring of quality control systems. 例文帳に追加

審査会の検査においては、業務管理体制、職業倫理及び独立性、監査実施者の採用等、監査契約の新規の締結及び更新、監査業務の実施、監査調書、監査業務に係る審査、品質管理のシステムの監視、共同監査など、監査事務所における監査の品質管理に関する事項について、多岐にわたり指摘を行っている。 - 金融庁

In addition, they assumed almost none of their obligations to issue necessary instructions concerning quality control or to supervise audit staff's performance, which were imposed under the relevant audit standards. Neither engagement quality control review nor ongoing evaluation of the quality control system was performed in an effective manner. 例文帳に追加

また、最高経営責任者等として、監査の基準において求められている、監査業務の品質管理に関する必要な指示及び監督をほとんど行っていないほか、監査業務に係る審査、品質管理のシステムの監視が実効性をもって実施されていない。 - 金融庁

24. In confirming the independence of audit staff in relation to a new engagement by email, the firm mentioned only the name of the prospective client and failed to mention the names of those affiliated with the prospective client. 例文帳に追加

・ 監査契約の新規締結後に監査実施者として新たに加わった者についての独立性の確認に係る方針及び手続が定められておらず、独立性の確認が実施されていない。 - 金融庁

At some firms, deficiencies have been identified in the examination and checking of the independence of engagement partners and staff, and limitations on the simultaneous provision of non-audit services by firms. 例文帳に追加

複数の法人において、監査従事者の独立性や非監査業務の同時提供の制限に関する審査又は調査に不十分な点がみられる。 - 金融庁

(3) If it is determined that a risk of material misstatement relates pervasively to the financial statements as a whole and are not necessarily linked to a particular financial statement item, the auditor shall reflect overall responses in the audit plan, such as assigning more engagement team members, use of an expert and ensuring adequate audit hours based on the risk assessment. 例文帳に追加

３ 監査人は、広く財務諸表全体に関係し特定の財務諸表項目のみに関連づけられない重要な虚偽表示のリスクがあると判断した場合には、そのリスクの程度に応じて、補助者の増員、専門家の配置、適切な監査時間の確保等の全般的な対応を監査計画に反映させなければならない。 - 金融庁

We acknowledge commentators’ requests to clarify how our own independence requirements would apply to an accountant that performed both the independent private sector audit of the Conflict Minerals Report and an engagement (e.g., the audit of the financial statements of an issuer) subject to the independence requirements in Rule 2-01 of Regulation S-X.例文帳に追加

我々は、紛争鉱物報告書の独立した民間部門の監査と、レギュレーションS-Xの規則2-01の独立性の要件に従って行われる業務（たとえば発行人の財務諸表の監査など）の両方を実行する会計士について、SECの独立性の要件がどのように適用されるのかを明確化してほしいという意見提出者の要求を認識している。 - 経済産業省

Article 34-11-4 (1) In the case where a large audit corporation provides the services set forth in Article 2(1) concerning the financial documents of an issuer of securities listed in a financial instruments exchange or any other person specified by Cabinet Order (hereinafter referred to as a "listed securities issuer, etc." in this paragraph), if any partner executing said services who supervises the relevant affairs or any other person specified by Cabinet Office Ordinance (hereinafter referred to as a "lead engagement partner, etc." in this paragraph) has provided audit-related services concerning the financial documents pertaining to all accounting periods of consecutive accounting periods as specified by Cabinet Order not exceeding five accounting periods of the listed securities issuer, etc., the large audit corporation shall not have said lead engagement partner, etc. provide audit-related services concerning the financial documents of said listed securities issuer, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following said consecutive accounting periods as specified by Cabinet Order. 例文帳に追加

第三十四条の十一の四　大規模監査法人は、金融商品取引所に上場されている有価証券の発行者その他の政令で定める者（以下この項において「上場有価証券発行者等」という。）の財務書類について第二条第一項の業務を行う場合において、当該業務を執行する社員のうちその事務を統括する者その他の内閣府令で定める者（以下この項において「筆頭業務執行社員等」という。）が上場有価証券発行者等の五会計期間の範囲内で政令で定める連続会計期間のすべての会計期間に係る財務書類について監査関連業務を行つた場合には、当該政令で定める連続会計期間の翌会計期間以後の政令で定める会計期間に係る当該上場有価証券発行者等の財務書類について当該筆頭業務執行社員等に監査関連業務を行わせてはならない。 - 日本法令外国語訳データベースシステム

(6) In a case where a designation under the provisions of Article 34-10-4(1) has been made and a notice under the provisions of paragraph (4) of the same Article has been given, if a non-designated partner has participated in services pertaining to the designated attestation either before or after the designation, said partner shall assume the same responsibility as the one assumed by a designated partner pursuant to the provisions of the preceding two paragraphs, except for a situation where such partner proves that he or she was not in negligence of due care in the designated audit engagement in question. The same shall apply when the partner has withdrawn from the unlimited liability audit corporation. 例文帳に追加

６　第三十四条の十の四第一項の規定による指定がされ、同条第四項の規定による通知がされている場合において、指定を受けていない社員が指定の前後を問わず指定証明に係る業務に関与したときは、当該社員は、その関与に当たり注意を怠らなかつたことを証明した場合を除き、指定社員が前二項の規定により負う責任と同一の責任を負う。無限責任監査法人を脱退した後も、同様とする。 - 日本法令外国語訳データベースシステム

(10) In a case where a designation under the provisions of paragraph (1) of the preceding Article has been made and a notice under the provisions of paragraph (4) of the same Article has been given, if a non-designated partner has participated in services pertaining to the specified attestation either before or after the designation, said partner shall assume the same responsibility as the one assumed by a designated limited liability partner pursuant to the provisions of the preceding two paragraphs, except for a situation where such partner proves that he or she was not in negligence of due care in the designated audit engagement in question. The same shall apply when the partner has withdrawn from the limited liability audit corporation. 例文帳に追加

１０　前条第一項の規定による指定がされ、同条第四項の規定による通知がされている場合において、指定を受けていない社員が指定の前後を問わず特定証明に係る業務に関与したときは、当該社員は、その関与に当たり注意を怠らなかつたことを証明した場合を除き、指定有限責任社員が前二項の規定により負う責任と同一の責任を負う。有限責任監査法人を脱退した後も、同様とする。 - 日本法令外国語訳データベースシステム