ÎäÅà¿©ÉÊ¡ä¡ä¼êºî¤ê
¤Ã¤Æ¤Þ¤À¹ß¤Ã¤Æ¤ë¤Î¤«¤Ê¡©
²ñ¼Ò¤ÎÃæ¤À¤ÈȽ¤é¤ó¤Í¡£
ºòÌë¡¢µ×¡¹¤Ë¸áÁ°ÍͤDzÈÏ©¤ÎÅÓÃæ¤Ç¿©¤Ù¤¿Ãæ²ÚЧ¡õñ»Ò¤¬¡¢¤³¤ì¤Þ¤¿
¤¹¤´¤¤ÉÔÌ£¤¯¤Æ
¡Ö¼«Ê¬¤Çºî¤Ã¤Æ¤â¥³¥³¤Þ¤ÇÉÔÌ£¤¯¤Ê¤¤¡×¤È»×¤¦¤Û¤É¤Ç¤·¤¿¡£
½Ð¤Æ¤¤¿¤È¤¤Ï¡¢·ë¹½¤¤¤¤´¶¤¸¤Ë¸«¤¨¤Æ¡Êñ»Ò¤¬¡Ë
¥³¥³¤Ï·ê¾ì¤¸¤ã¤Ê¡¼¤¤¡©
¤È¶»¤òÌö¤é¤»¤¿¤Î¤Ç¤¹¤¬¡¢¤³¤Î¥È¥¥á¥¤Ï´ª°ã¤¤¤À¤Ã¤¿¤è¤¦¤Ç¤¹¡£
º£¤Î»þÂå¤ÏÎäÅà¿©Éʤä¥ì¥È¥ë¥È¤âÈþÌ£¤·¤¤¤«¤é¡¢¤¢¤ó¤Ê¤ËÉÔÌ£¤¤¤ªÅ¹¤âÄÁ¤·¤¤¤Ç¤¹¡£
¤Ç¤â¡¢Âç³Ø¤ÎÁ°¤Ë¤¢¤ë¥é¡¼¥á¥ó²°¤Ê¤Î¤Ç¡¢¤Ê¤ó¤À¤«¤ó¤À¤ÇÈËÀ¹¤·¤Æ¤ë¤Î¤«¤â¡¼¡©
ºòÌë¤Ï¡¢25»þ¤È¸À¤¦»þ´Ö¤À¤Ã¤¿¤Î¤Ë¤â´Ø¤ï¤é¤º¡¢°û¤ó¤Ç¤¤¤ë¥°¥ë¡¼¥×¤â¤Á¤é¤Û¤éµï¤Þ¤·¤¿¤«¤é¤Í¤§¡£
¥é¡¼¥á¥ó²°¤Ç²ñ·×¤¬°ì¿Í3Àé±ß¤Ã¤Æ¡¢¤¢¤Ê¤¿¡¦¡¦¡¦
¡Ö¤³¤³¤Ï²¶¤¬¤ª¤´¤ë¤è¡×
¤È¤«¤Ã¤³¤è¤¯Èà½÷¤Ë¸À¤Ã¤Æ¤¤¤ëÃˤ¬µï¤Þ¤·¤¿¤¬¡¢¥é¡¼¥á¥ó²°¤Ç¥«¥Ã¥³¤Ä¤±¤é¤ì¤Æ¤â¤Í¤§¡£
¤Þ¤¢¡¢¥«¥Ã¥×¥ë¤«¤É¤¦¤«ÃΤê¤Þ¤»¤ó¤¬¡£¡£¡£
¢¢¥¸¥à¤ÎÏÃ
¤Ê¤ó¤«¡¢½ñ¤¯¤³¤È¤¬Ìµ¤¤¤Î¤Ç¼è¤êα¤á¤Ê¤¯½ñ¤¤¤Æ¤Þ¤¹¡£
¤³¤Î¥µ¥¤¥È¤òÇ®¿´¤Ë¸«¤Æ¤¤¤ë¿Í¤Ï»ä¤¬¥¸¥à¤ËÄ̤äƤ¤¤ë¤³¤È¤ÏÃΤäƤ¤¤ë¤È»×¤¤¤Þ¤¹¤¬¡Ê¤½¤ó¤Ê¿Íµï¤Ê¤¤¤«¡¦¡¦¡¦¡Ë
¥¸¥à¤Î¥×¥í¥°¥é¥à¤Î¡Ö¥Ü¥Ç¥£¥³¥ó¥Ð¥Ã¥È¡×¤Î¤Ï¤Ê¤·¡£
¤³¤Î¥×¥í¥°¥é¥à¤Ã¤Æ¡¢³Î¤«3¥ö·î¤´¤È¤Ë¿·¤·¤¤¥á¥Ë¥å¡¼¤Ë¤Ê¤ë¤Î¤Ç¤¹¤¬¡¢º£²ó¤Î¥á¥Ë¥å¡¼¤Ã¤Æ¡¢¤Ê¤ó¤«Èù̯¡£
¤¦¡¼¤ó¡¢µ¤¤ËÆþ¤Ã¤¿¶Ê¤¬¾¯¤Ê¤¤¤Ã¤Æ¸À¤¦¤Î¤¬¸¶°ø¤«¤âÃΤì¤Ê¤¤¤±¤É¡¢¤É¤¦¤âñĴ¤Êư¤¤¬Â¿¤¤µ¤¤¬¤¹¤ë¤Î¤è¤Í¤§¡£
¥Ü¥Ç¥£¥Ñ¥ó¥×¤Î¤Û¤¦¤Ï·ë¹½µ¤¤ËÆþ¤Ã¤Æ¤¤¤ë¤Î¤Ç¡¢¤½¤Î¥®¥ã¥Ã¥×¤Ë¤¬¤Ã¤«¤ê¤·¤Æ¤¤¤ë¤Î¤«¤â¡©¡©
¼¡²óºî¤Ë´üÂԤǤ¹¤Ê¡£¡Ê¿ʬ3·î¤«¤é¡©¡Ë
¢¢²»³Ú
¤ß¤ó¤Ê¤Ï¡¢¥Ý¡¼¥¿¥Ö¥ë¥ß¥å¡¼¥¸¥Ã¥¯¥×¥ì¥¤¥ä¡¼¡ÊŤ¤¡£¡£¡£¥¦¥©¡¼¥¯¥Þ¥ó¤Ç¤ê¤ë¤Í¡Ë¤Ã¤Æ²¿»È¤Ã¤Æ¤ë¡©¡©
»ä¤â¡¢Â¿Ê¬¤Ë¤â¤ì¤ºIPOD»È¤Ã¤Æ¤¤¤ë¤Î¤Ç¤¹¤¬¡¢IPOD¤ò²È¤Çݤ¯¤È¤¤Ë¡Ê¥¹¥Ô¡¼¥«¡¼¤òÄ̤¹¤È¤¡Ë¤â¤¦¤Á¤ç¤Ã¤È²»¼ÁÎɤ¯¤Ê¤é¤Ê¤¤¤«¤Í¡©¡©
Ê̤˲»³Ú¥ª¥¿¥¯¤È¤«¥Þ¥Ë¥¢¤Ç¤Ï¤Ê¤¤¤Î¤Ç¤¹¤¬¡¢IPOD¤Î²»¤Ã¤Æ¤ä¤Ã¤Ñ¤ê¤Ä¤Þ¤é¤Ê¤¤´¶¤¸¤À¤È»×¤¦¡£
Éô²°¤Î¥ª¡¼¥Ç¥£¥ª¤ÏONKYO¤ò»È¤Ã¤Æ¤¤¤¿¤Î¤Ç¡¢¤Ê¤ª¤µ¤éIPOD¤¬Éϼå¤Ëʹ¤³¤¨¤Á¤ã¤¦¤Î¤«¤â¤·¤ì¤Þ¤»¤ó¡£
²»°µ¤¬¤Ê¤¡¡£¡£¡£
²»°µ¤Ç¸À¤¨¤Ð¡¢»ý¤Ã¤Æ¤¤¤ë¥®¥¿¡¼¥¢¥ó¥×¤Ë¤Ä¤Ê¤°¤È¼Â¤Ë¤¹¤Ð¤é¤·¤¤²»¤¬½Ð¤ë¤Î¤Ç¤¹¤¬¡¢¥®¥¿¡¼¤Ã¤Æ¥â¥Î¥é¥ë¤Î³Ú´ï¤À¤«¤é¡¢ÉáÄ̤ˤĤʤ°¤È±¦¤«º¸¤Î¤É¤Á¤é¤«¤·¤«²»¤¬½Ð¤Ê¤¤¤Î¤è¤Í¤§¡£
¥¹¥Æ¥ì¥ª¤ò¥â¥Î¥é¥ë¤ËÊÑ´¹¤¹¤ë¤è¤¦¤Ê¤Î¤Ã¤Æ¤Ê¤¤¤«¤·¤é¡©¡©
¤»¤Ã¤«¤¯¤Î¿¿¶õ´É¥¢¥ó¥×¤À¤«¤é»È¤¨¤ë¤È¼Â¤Ë¤¤¤¤¤ó¤À¤±¤É¡£¡£
1Ëç¤ËÅ»¤á¤ëAUDIT
ÊÙ¶¯²ñ¤Î¥Æ¡¼¥Þ¤Ï¡¢
¡Ö³Æ¼«¤¬»öÁ°¤ËÍ¿¤¨¤é¤ì¤¿¥Æ¡¼¥Þ¤Ë¤·¤¿¤¬¤Ã¤Æ¥ì¥¸¥å¥á¤òºîÀ®¤¹¤ë¤Î¤Ç¡¢¥½¥ì¤Î¥×¥ì¥¼¥ó¤ò¹Ô¤¦¡×¤È¤¤¤¦¤â¤Î¡£
¥É¥³¤ò¥×¥ì¥¼¥ó¤¹¤ë¤«¤ÏÅöÆü·è¤á¤ë¤Î¤Ç¡¢Á´Éôºî¤Ã¤Æ¤¯¤ëɬÍפ¬¤¢¤ë¤È¸À¤¦·ë¹½¸·¤·¤¤²ÝÂê¡£
¤Þ¤¿¡¢¤³¤Î¥Æ¡¼¥Þ¤¬·ë¹½Æñ¤·¤¯¤Æ
£±¡¢Materiality
£²¡¢Audit risk
£³¡¢Error fraud illigal act
£´¡¢Quality control
£µ¡¢Engagement planning
£¶¡¢Internal Control
£·¡¢¾Úµò¤ÎÍÑ·ï¡¢¼ïÎà
£¸¡¢SOX¡ÜI/C´Æºº
£¹¡¢Specialist
£±£°¡¢Related party transactions
£±£±¡¢Internal audt function
£±£²¡¢Service auditor
£±£³¡¢Audit committee
£±£´¡¢Management rep letter
£±£µ¡¢Subsequent events
£±£¶¡¢Letters for under writer
£±£·¡¢Audit documentation
£±£¸¡¢End of audit
¹ç³Ê¼Ô¤Ç¤â¡¢Æ¬¤òÊú¤¨¤ë¤è¤¦¤Ê·ë¹½ÆñÂ곤¤Ç¤¹¡£
½Ð¤À¤·¤ÎMateriality¤«¤é¤·¤Æ¼ç¼´¤ò¤É¤¦ÀßÄꤹ¤ë¤Î¤«¤ÇǺ¤ß¤½¤¦¤Ç¤¹¡£
¥ì¥¸¥å¥áºîÀ®¤Î¥ë¡¼¥ë¤Ï¡¢³Æ¥Æ¡¼¥ÞA4°ìËç¤ËÅ»¤á¤ë¤³¤È¡£
1Ëç¤Î¹½À®Í×ÁǤȤ·¤Æ¤Ï¡¢
¡¦¥á¥¤¥ó¥È¥Ô¥Ã¥¯
¡¦¥µ¥¤¥É¥¤¥ó¥Õ¥©¥á¡¼¥·¥ç¥ó
¡¦other¥¤¥ó¥Õ¥©¥á¡¼¥·¥ç¥ó
¤³¤Î3ËÜÃì¤ÇÏÀÅÀ¤òÅ»¤á¤ë¤³¤È¡£
¥ë¡¼¥ë¤Ï¥³¥ì¤À¤±¡£
¼«Ê¬¤ÇÅ»¤á¤¿¤â¤Î¤ò¡¢¿Í¤ËÀâÌÀ¤·¤Æ¼ÁÌä¤ËÅú¤¨¤ë¡£
»ä¤â¸Ä¡¹¤Î¥µ¥¤¥È¤Ç·ë¹½¸À¤Ã¤Æ¤¤¤Þ¤¹¤¬¡¢¤³¤ì¤Ã¤ÆÀ¨¤¤Îɤ¤ÊÙ¶¯¤Ë¤Ê¤ê¤Þ¤¹¤è¤Í¡£
ºòÆü»²²Ã¤·¤Æ¤¤¤¿¿Í¤Î¥ì¥¸¥å¥á¤Î½ÐÍ褬À¨¤¯¶Å¤Ã¤Æ¤¤¤Æ
¡Ö¤³¤Î¥Æ¡¼¥Þ¤Ï¤³¤³¤Ë¤â´ØÏ¢¤·¤Æ¤¤¤ë¤·¡¢¤³¤³¤Ë¤â·Ò¤¬¤ë¡ª¡×¤Ê¤ó¤Æ´¶¤¸¤Î¥ê¥Õ¥¡¥ì¥ó¥¹¡£
¡Ö¤³¤Î¥ì¥¸¥å¥áÍߤ·¤¬¤ë¿Í¤¿¤Á¿¤¤¤À¤í¤¦¤Ê¤¡¡×¤È»×¤¦¤Û¤É¤Î½ÐÍè±É¤¨¤Ç¡¢¹ç³Ê¼Ô¡Ê3¿Íµï¤¿¡Ë¤âÓ¹¤ë»ÏËö¤Ç¤¹¡Ê¾Ð¡Ë
ÊÙ¶¯¤«¤éÎ¥¤ì¤Æ¤â¤¦È¾Ç¯°Ê¾å¤¿¤Á¤Þ¤¹¤¬¡¢AUDIT¤òÂηÏΩ¤Æ¤Æ¸«Ä¾¤¹Îɤ¤µ¡²ñ¤Ë¤Ê¤ê¤Þ¤·¤¿¡£
³§¤µ¤ó¤ËÉ餱¤º¡¢»ä¤âÊÙ¶¯¤·¤Ê¤¯¤Á¤ã¡£
ps.AUDIT¤Ç¶ì¤·¤ó¤Ç¤¤¤ëÊý¡¢À§Èó¤È¤â¤³¤ÎÊÙ¶¯ÊýË¡¤ò¤ä¤Ã¤Æ¤ß¤ë¤³¤È¤ò¤ª´«¤á¤·¤Þ¤¹¡£
ÂçÊѤǤ¹¤¬¡¢ÆÀ¤ë¤â¤Î¤â¿¤¤¤È»×¤¤¤Þ¤¹¡£
¤Á¤Ê¤ß¤Ë¡¢ºòÆü¤Î¥á¥ó¥Ä¤Ï¾å¤Î18¥È¥Ô¥Ã¥¯¤ò2½µ´Ö¤Ç»Å¾å¤²¤¿¤è¤¦¤Ç¤¹¤Í¡£
º£·î¤Î5Æü¤Ë¡¢¡Ö¤É¤¦¤·¤è¤¦¤«¡Á¡©¡×¤Ã¤ÆÂǤÁ¹ç¤ï¤»¤ÆºòÆü¤¬¥×¥ì¥¼¥ó¤À¤Ã¤¿¤ó¤Ç¤¹¤«¤é¡£
À¨¤¤¡ª¤Î°ì¸À¤Ç¤¹¡£¡£¡£





































