{"blog_url":"https://kaikeinews.hatenablog.com/","published":"2009-11-02 01:30:00","description":"\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u65b0\u8d77\u8349\u65b9\u91dd\u306b\u57fa\u3065\u304f\u6539\u6b63\u7248\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300f\uff08\u4e2d\u9593\u5831\u544a\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868\u306b\u3064\u3044\u3066 \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u3092\u6539\u6b63\u3059\u308b\u516c\u958b\u8349\u6848\u3092\u3001\uff12\uff10\uff10\uff19\u5e74\uff11\uff10\u6708\uff13\uff10\u65e5\u4ed8\u3067\u516c\u8868\u3057\u307e\u3057\u305f\u3002 \u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306b\u304a\u3051\u308b\u30af\u30e9\u30ea\u30c6\u30a3\u30fb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u8e0f\u307e\u3048\u305f\u3001\u65b0\u8d77\u8349\u65b9\u91dd\u306b\u57fa\u3065\u304f\u6539\u6b63\u3067\u3059\u3002 \u57fa\u672c\u7684\u306b\u3001\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u306e\u7ffb\u8a33\u3092\u3082\u3068\u306b\u3057\u3066\u304a\u308a\u3001\u8cc7\u6599\u3068\u3057\u3066\u3001ISA540, \u201cAuditing Accounting Estimates,Including Fair Value Accounting Estimates, a\u2026","provider_name":"Hatena Blog","categories":["\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u696d\u52d9\uff09"],"blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","url":"https://kaikeinews.hatenablog.com/entry/0cd8990339d0145eec2eeac2ccf91f35","height":"190","version":"1.0","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F0cd8990339d0145eec2eeac2ccf91f35\" title=\"\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300f\uff08\u4e2d\u9593\u5831\u544a\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868 - \u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","width":"100%","image_url":null,"author_url":"https://blog.hatena.ne.jp/kaikeinews/","provider_url":"https://hatena.blog","title":"\u300c\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300f\uff08\u4e2d\u9593\u5831\u544a\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868","type":"rich","author_name":"kaikeinews"}