{"width":"100%","provider_name":"Hatena Blog","published":"2025-10-27 22:37:28","author_url":"https://blog.hatena.ne.jp/kaikeinews/","image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20251027/20251027223456.png","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","blog_url":"https://kaikeinews.hatenablog.com/","version":"1.0","type":"rich","title":"\u300c\u7d99\u7d9a\u4f01\u696d\u53ca\u3073\u4e0d\u6b63\u306b\u95a2\u3059\u308bIAASB\u306e\u6539\u8a02\u57fa\u6e96\u304c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u3092\u3044\u304b\u306b\u5f37\u5316\u3059\u308b\u304b\u3092\u8aac\u660e\u3059\u308b\u898f\u7bc4\u6027\u306e\u306a\u3044\u8aac\u660e\u6587\u66f8\u300d\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09","description":"\u300c\u7d99\u7d9a\u4f01\u696d\u53ca\u3073\u4e0d\u6b63\u306b\u95a2\u3059\u308bIAASB\u306e\u6539\u8a02\u57fa\u6e96\u304c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u3092\u3044\u304b\u306b\u5f37\u5316\u3059\u308b\u304b\u3092\u8aac\u660e\u3059\u308b\u898f\u7bc4\u6027\u306e\u306a\u3044\u8aac\u660e\u6587\u66f8\u300d\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066 | \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u3001\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB)\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u300c\u7d99\u7d9a\u4f01\u696d\u53ca\u3073\u4e0d\u6b63\u306b\u95a2\u3059\u308bIAASB\u306e\u6539\u8a02\u57fa\u6e96\u304c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u3092\u3044\u304b\u306b\u5f37\u5316\u3059\u308b\u304b\u3092\u8aac\u660e\u3059\u308b\u898f\u7bc4\u6027\u306e\u306a\u3044\u8aac\u660e\u6587\u66f8\u300d\u3068\u3044\u3046\u8cc7\u6599\u306e\u7ffb\u8a33\u7248\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002\u539f\u984c\u306f\u3001How the IAASB's Revised Going Concern and Fraud Standards Reinforce Professional Skepti\u2026","author_name":"kaikeinews","categories":["\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u696d\u52d9\uff09"],"provider_url":"https://hatena.blog","height":"190","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F2025%2F10%2F27%2F223728\" title=\"\u300c\u7d99\u7d9a\u4f01\u696d\u53ca\u3073\u4e0d\u6b63\u306b\u95a2\u3059\u308bIAASB\u306e\u6539\u8a02\u57fa\u6e96\u304c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u3092\u3044\u304b\u306b\u5f37\u5316\u3059\u308b\u304b\u3092\u8aac\u660e\u3059\u308b\u898f\u7bc4\u6027\u306e\u306a\u3044\u8aac\u660e\u6587\u66f8\u300d\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>","url":"https://kaikeinews.hatenablog.com/entry/2025/10/27/223728"}