{"image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20250930/20250930200555.png","author_url":"https://blog.hatena.ne.jp/kaikeinews/","published":"2022-08-29 19:22:44","blog_url":"https://kaikeinews.hatenablog.com/","version":"1.0","url":"https://kaikeinews.hatenablog.com/entry/0f36a21e36ae09aa209c0cecfb1d1251","description":"\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u898f\u7bc4\u6027\u306e\u306a\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066 \u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\u304b\u30895\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u898f\u7bc4\u6027\u306e\u306a\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\u300c\u4e0d\u6b63\u30ec\u30f3\u30ba\uff0dISA 240\u3068\u4ed6\u306eISA\u3068\u306e\u76f8\u4e92\u95a2\u4fc2\u300d\uff08\u539f\u984c\uff1aNon-Authoritative Guidance on Fraud in an Audit of Financial Statements: THE FRAUD LENS \u2013INTERACTIONS BETWEEN ISA 240 AND OTHER ISAs\uff09\u306e\u65e5\u672c\u8a9e\u8a33\u304c\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u30b5\u30a4\u30c8\u3067\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002 \u51686\u30da\u30fc\u30b8\u306e\u8cc7\u6599\u3067\u3059\u3002 \u300c\u4e0d\u6b63\u30ec\u30f3\u30ba\u300d\u2026","width":"100%","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F0f36a21e36ae09aa209c0cecfb1d1251\" title=\"\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u898f\u7bc4\u6027\u306e\u306a\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09 - \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>","author_name":"kaikeinews","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","provider_url":"https://hatena.blog","height":"190","provider_name":"Hatena Blog","title":"\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u898f\u7bc4\u6027\u306e\u306a\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09","type":"rich","categories":["\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u696d\u52d9\uff09"]}