{"version":"1.0","type":"rich","title":"\u7c73\uff33\uff25\uff23\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u8a55\u4fa1\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u516c\u8868","published":"2007-06-22 01:37:05","url":"https://kaikeinews.hatenablog.com/entry/cd28141ca2eda114e7af7585b573ee1c","image_url":null,"author_name":"kaikeinews","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2Fcd28141ca2eda114e7af7585b573ee1c\" title=\"\u7c73\uff33\uff25\uff23\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u8a55\u4fa1\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u516c\u8868 - \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%","categories":["\u5185\u90e8\u7d71\u5236"],"height":"190","author_url":"https://blog.hatena.ne.jp/kaikeinews/","provider_name":"Hatena Blog","blog_url":"https://kaikeinews.hatenablog.com/","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","description":"Commission Guidance Regarding Management\u2019s Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934\uff08\uff30\uff24\uff26\u30d5\u30a1\u30a4\u30eb\uff09 \u7c73\uff33\uff25\uff23\u306f\u3001\uff33\uff2f\uff38\u6cd5\u30bb\u30af\u30b7\u30e7\u30f3\uff14\uff10\uff14\u306b\u57fa\u3065\u304f\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u8a55\u4fa1\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002 The guidance sets forth an approach by which management can conduct a top-down\u2026","provider_url":"https://hatena.blog"}