「testing audit」を含む例文一覧(3)
- Concerning other substantive testing procedures, cases were identified at each firm wheresufficient and appropriate audit evidences were not obtained because audit procedures were not sufficient.
実証手続について、各法人ともに、手続不十分なために十分かつ適切な監査証拠が入手されていない事例が認められる。 - 金融庁 - Generally, when internal control over financial reporting is ineffective due to material weaknesses, for the purpose of the Financial Statement Audit, the external auditor cannot apply sampling testing where he/she relies on Internal Control in accordance with the Audit Standards.
一般に、財務報告に係る内部統制に開示すべき重要な不備があり有効でない場合、財務諸表監査において、監査基準の定める内部統制に依拠した通常の試査による監査は実施できないと考えられる。 - 金融庁 - Generally, when internal control over financial reporting is ineffective due to material weaknesses, for the purpose of the Financial Statement Audit, the external auditor cannot apply sampling testing where he/she relies on Internal Control in accordance with the Audit Standards.
一般に、財務報告に係る内部統制に重要な欠陥があり有効でない場合、財務諸表監査において、監査基準の定める内部統制に依拠した通常の試査による監査は実施できないと考えられる。 - 金融庁
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