{"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/65b22c8ba2d22634ad65f4d2e41c6273","categories":["\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u696d\u52d9\uff09"],"author_url":"https://blog.hatena.ne.jp/kaikeinews/","height":"190","title":"\u3010IAASB\u3011\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u306b\u95a2\u3059\u308b\u8aac\u660e\u6587\u66f8\u306e\u516c\u8868\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09\u30fcISA570\u3068ISA240\u306e\u89e3\u8aac\u30fc","image_url":null,"version":"1.0","provider_url":"https://hatena.blog","published":"2025-08-10 13:59:31","width":"100%","provider_name":"Hatena Blog","type":"rich","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F65b22c8ba2d22634ad65f4d2e41c6273\" title=\"\u3010IAASB\u3011\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u306b\u95a2\u3059\u308b\u8aac\u660e\u6587\u66f8\u306e\u516c\u8868\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09\u30fcISA570\u3068ISA240\u306e\u89e3\u8aac\u30fc - \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_url":"https://kaikeinews.hatenablog.com/","description":"\u3010IAASB\u3011\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u306b\u95a2\u3059\u308b\u8aac\u660e\u6587\u66f8\u306e\u516c\u8868 \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u56fd\u969b\u52d5\u5411\u7d39\u4ecb\u306e\u30da\u30fc\u30b8\u306b\u3088\u308b\u3068\u3001\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a \uff08IAASB)\u304c\u3001\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISA\uff09570\uff082024\u5e74\u6539\u8a02\uff09\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u3068ISA 240\uff08\u6539\u8a02\uff09\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u300d\u3092\u89e3\u8aac\u3057\u305f\u6587\u66f8\u3092\u516c\u8868\u3057\u305f\u305d\u3046\u3067\u3059\u3002\u4e8c\u3064\u306e\u57fa\u6e96\u6539\u8a02\u304c\u8077\u696d\u7684\u61d0\u7591\u5fc3\u3092\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u5f37\u5316\u3057\u3066\u3044\u308b\u304b\u3092\u8aac\u660e\u3059\u308b\u3082\u306e\u306e\u3088\u3046\u3067\u3059\uff08\u539f\u984c\uff1aHow the IAASB's Revised Going Concern and Fraud Standards Reinforce Professional Skepticism\uff09\u3002 \u2026","author_name":"kaikeinews"}