{"author_name":"kaikeinews","url":"https://kaikeinews.hatenablog.com/entry/b7d33d859f5c65ee2c795789953f08e5","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","height":"190","author_url":"https://blog.hatena.ne.jp/kaikeinews/","image_url":null,"provider_name":"Hatena Blog","type":"rich","version":"1.0","provider_url":"https://hatena.blog","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2Fb7d33d859f5c65ee2c795789953f08e5\" title=\"\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u95a2\u9023\u56e3\u4f53\u3001\uff23\uff21\uff2d\u306e\u89e3\u8aac\u6587\u66f8\u3092\u516c\u8868\uff08\uff23\uff26\uff2f\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>","width":"100%","title":"\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u95a2\u9023\u56e3\u4f53\u3001\uff23\uff21\uff2d\u306e\u89e3\u8aac\u6587\u66f8\u3092\u516c\u8868\uff08\uff23\uff26\uff2f\u3088\u308a\uff09","published":"2018-07-27 11:31:00","categories":["\u4f1a\u8a08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u696d\u52d9"],"blog_url":"https://kaikeinews.hatenablog.com/","description":"What Is a Critical Audit Matter? \u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u95a2\u9023\u56e3\u4f53\u3067\u3042\u308bCenter for Audit Quality\uff08\u76e3\u67fb\u54c1\u8cea\u30bb\u30f3\u30bf\u30fc\uff09\u304c\u3001\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u306e\uff2b\uff21\uff2d\u306b\u76f8\u5f53\u3059\u308bcritical audit matters(CAMs)\u306b\u95a2\u3059\u308b\u89e3\u8aac\u6587\u66f8\u3092\u516c\u8868\u3057\u305f\u3068\u3044\u3046\u8a18\u4e8b\u3002CAMs\u306f\u30012019\u5e746\u670830\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\uff08accelerated filers\u306e\u5834\u5408\uff09\u3002 Are you, your audit committee, or your auditor unclear about critical audit matters and their \u2026"}