{"description":"Addressing pandemic-related audit challenges \u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u304c\u62e1\u5927\u3057\u3001\u7c73\u56fd\u3067\u3082\u3001\u76e3\u67fb\u306e\u5b9f\u65bd\u306b\u304a\u3044\u3066\u96e3\u3057\u3044\u8ab2\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002\u305d\u308c\u3067\u3082\u3001\u76e3\u67fb\u4eba\u306f\u3001\u8a3c\u62e0\u306e\u53ce\u96c6\u3068\u305d\u306e\u8a3c\u62e0\u304c\u4f55\u3092\u793a\u3057\u3066\u3044\u308b\u304b\u306b\u95a2\u3057\u3066\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u3092\u884c\u4f7f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306eCenter for Plain English Accounting (CPEA)\u3068\u3044\u3046\u3068\u3053\u308d\u304c\u3001\u305d\u3046\u3057\u305f\u8ab2\u984c\u3092\u691c\u8a0e\u3059\u308b\u7279\u5225\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u305f\u305d\u3046\u3067\u3059\uff08\u8ab0\u3067\u3082\u95b2\u89a7\u53ef\uff09\u3002 Auditors still are required to use professional judgment a\u2026","title":"AICPA\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u8ab2\u984c\u306b\u95a2\u3059\u308b\u7279\u5225\u5831\u544a\u66f8\u516c\u8868\uff08JofA\u3088\u308a\uff09","provider_url":"https://hatena.blog","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2Fa9ba9422a8b7b99adf6354f39105780e\" title=\"AICPA\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u8ab2\u984c\u306b\u95a2\u3059\u308b\u7279\u5225\u5831\u544a\u66f8\u516c\u8868\uff08JofA\u3088\u308a\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","image_url":null,"published":"2020-04-03 02:05:00","categories":["\u4f1a\u8a08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u696d\u52d9"],"height":"190","author_name":"kaikeinews","provider_name":"Hatena Blog","author_url":"https://blog.hatena.ne.jp/kaikeinews/","version":"1.0","width":"100%","type":"rich","url":"https://kaikeinews.hatenablog.com/entry/a9ba9422a8b7b99adf6354f39105780e","blog_url":"https://kaikeinews.hatenablog.com/"}