{"provider_url":"https://hatena.blog","image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20250930/20250930184834.png","description":"ISA 315\uff082019\u5e74\u6539\u8a02\uff09\u306e\u521d\u5ea6\u9069\u7528\u30ac\u30a4\u30c9\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066 \u5f53\u30b5\u30a4\u30c8\u3067\u3082\u7d39\u4ecb\u3057\u305f\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306e\u300c\u521d\u5ea6\u9069\u7528\u30ac\u30a4\u30c9\uff1aISA 315\uff082019\u5e74\u6539\u8a02\uff09\u300c\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1\u300d\u300d\uff08\u539f\u984c\uff1aFirst-Time Implementation Guide : ISA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement\uff09\uff082022\u5e74\uff17\u6708\u516c\u8868\uff09\u306e\u7ffb\u8a33\u304c\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002 \u6628\u5e74\u516c\u8868\u3055\u308c\u305f\u65e5\u672c\u306e\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8 315\u300c\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u2026","type":"rich","provider_name":"Hatena Blog","title":"ISA 315\uff082019\u5e74\u6539\u8a02\uff09\u306e\u521d\u5ea6\u9069\u7528\u30ac\u30a4\u30c9\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09","author_name":"kaikeinews","height":"190","published":"2022-10-24 16:10:00","author_url":"https://blog.hatena.ne.jp/kaikeinews/","url":"https://kaikeinews.hatenablog.com/entry/536baf9211a2766df6f349e80dbbe002","categories":["\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u696d\u52d9\uff09"],"width":"100%","blog_url":"https://kaikeinews.hatenablog.com/","version":"1.0","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F536baf9211a2766df6f349e80dbbe002\" title=\"ISA 315\uff082019\u5e74\u6539\u8a02\uff09\u306e\u521d\u5ea6\u9069\u7528\u30ac\u30a4\u30c9\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>","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09"}