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

Further, if any problems are found in the effectiveness of internal audits, the problems shall be accurately pointed out to the financial institution, in order to encourage the proper execution of internal control and external auditing based on the principle of self-responsibility (Note 2). 例文帳に追加

また、内部監査の有効性に問題が認められる場合には、被検査金融機関に対し、自己責任原則に基づく内部管理・外部監査が適切に行われるよう促す観点から、当該問題点を的確に指摘する（注２）。 - 金融庁

The Certified Public Accountants and Auditing Oversight Board (hereafter referred to as the “CPAAOB”) will require foreign audit firms, etc. (hereafter referred to as “firms” (Note 1)) to report or submit the following information based upon the Certified Public Accountants Act (hereafter referred to as the “CPA Act”), in addition to the information submitted through notification documents (Note 2), once every three years after the CPAAOB notifies their home jurisdictions’ competent authorities (hereafter referred to as “foreign competent authorities”) of its action in principle. 例文帳に追加

公認会計士・監査審査会（以下、「審査会」という。）は、外国監査法人等（注1）から、届出書等（注2）として提出された情報に加え、原則として、３年に１度、当該外国監査法人等の所属する国の当局（以下、「当該国当局」という。）に通知した上で、以下の情報の提出を報告徴収により求める。 - 金融庁

With respect to information requirements and inspections regarding a foreign audit firm, etc. (hereinafter referred to as a “Firm” (Note 1)), the Certified Public Accountants and Auditing Oversight Board (hereinafter referred to as the “CPAAOB”) will, in principle, rely on such actions taken by the competent authorities of the Firms’ home jurisdictions (hereinafter referred to as “Foreign Competent Authorities”), and will not seek to obtain information from or conduct inspections on Firms themselves, provided that (i) audit and public oversight systems in the Firms’ home jurisdictions are equivalent to those of Japan, (ii) necessary information can be obtained from the Foreign Competent Authorities through appropriate arrangements of information exchange, and (iii) reciprocity is ensured. 例文帳に追加

公認会計士・監査審査会（以下「審査会」という。）は、①外国監査法人等（注）の所属する国の監査制度や監査監督体制が我が国と同等であり、②情報交換等に係る取極め等により、必要な情報が得られ、かつ、③相互主義が担保される場合には、当該外国監査法人等の所属する国の当局（以下「当該国当局」という。）が行う報告徴収又は検査に依拠することとし、原則として、当該国の外国監査法人等に対する報告徴収及び検査は行わないものとする。 - 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. 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

With respect to information gathering and inspections regarding foreign audit firms, etc.(hereafter referred to as “firms” (Note 1)), the Financial Services Agency (hereafter referred to as the “FSA”) and the Certified Public Accountants and Auditing Oversight Board (hereafter referred to as the “CPAAOB”) will, in principle, rely on such actions by the competent authorities of the firms’ home jurisdictions (hereafter referred to as “foreign competent authorities”), instead of seeking to obtain information from or conducting inspections on firms themselves, provided that (a) audit and public oversight systems in the firms’ home jurisdictions are equivalent to those of Japan (Note2), (b)necessary information can be provided from the foreign competent authorities through appropriate arrangements of information exchange, and (c) reciprocity is ensured. 例文帳に追加

金融庁及び公認会計士・監査審査会（以下「審査会」という。）は、①外国監査法人等（注1）の所属する国の監査制度や監査人監督体制が我が国と同等であり（注2）、②情報交換等に係る取極め等により、必要な情報が得られ、かつ、③相互主義が担保される場合には、当該外国監査法人等の所属する国の当局（以下「当該国当局」という。）が行う報告徴収又は検査に依拠することとし、原則として、当該国の外国監査法人等に対する報告徴収及び検査は行わないものとする。 - 金融庁