\u3053\u3093\u306b\u3061\u306f\u3002 <\/p>\n\n\n\n
\u30e9\u30c3\u30bb\u30eb\u30d9\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u306e\u6fa4\u67f3\u3067\u3059\u3002 <\/p>\n\n\n\n
\u5148\u65e5\u3001\u3068\u3042\u308b\u4f1a\u793e\u69d8\u304b\u3089\u4f1a\u8a08\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u3092\u9802\u304d\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n
\u76e3\u67fb\u6cd5\u4eba\u3092\u5909\u3048\u305f\u3044\u3068\u3044\u3046\u304a\u8a71\u3067\u3001\u305d\u306e\u7406\u7531\u3092\u5c0b\u306d\u308b\u3068\u3001\u4ee5\u524d\u306e\u76e3\u67fb\u6cd5\u4eba\u306b\u76e3\u67fb\u3092\u983c\u3093\u3067\u3082\u4f1a\u8a08\u51e6\u7406\u306e\u30df\u30b9\u3092\u5168\u3066\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u305f\u3002 <\/p>\n\n\n\n
\u305d\u306e\u304a\u5ba2\u69d8\u306f\u3001\u300c\u5c0f\u3055\u3044\u91d1\u984d\u3060\u304c\u8907\u6570\u306e\u8aa4\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u304c\u305d\u306e\u307e\u307e\u898b\u904e\u3054\u3055\u308c\u3066\u76e3\u67fb\u304c\u7d42\u4e86\u3057\u3066\u3044\u305f\u300d\u300c\u4f1a\u8a08\u76e3\u67fb\u3092\u983c\u3093\u3067\u3044\u308b\u610f\u5473\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u5c11\u3057\u6012\u308a\u3082\u3053\u3082\u3063\u305f\u304a\u8a71\u3092\u3057\u3066\u3044\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n
\u305d\u3053\u3067\u307e\u305a\u79c1\u304c\u8aac\u660e\u3057\u305f\u306e\u306f\u3001\u5f53\u793e\u3067\u4f1a\u8a08\u76e3\u67fb\u3092\u884c\u3063\u3066\u3082\u540c\u69d8\u306b100\uff05\u306e\u4fdd\u8a3c\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u305f\u3002 <\/p>\n\n\n\n
\u3053\u306e\u8a71\u3092\u9032\u3081\u308b\u524d\u306b\u3001\u4eca\u56de\u306e\u8a18\u4e8b\u306f\u305d\u306e\u304a\u5ba2\u69d8\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u8b70\u8ad6\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u76e3\u67fb\u3068\u306f\u3069\u3093\u306a\u30b5\u30fc\u30d3\u30b9\u3067\u4f1a\u793e\u3068\u3057\u3066\u3069\u3046\u4ed8\u304d\u5408\u3046\u3079\u304d\u304b\u3092\u7686\u3055\u3093\u306b\u7406\u89e3\u3057\u3066\u9802\u304f\u305f\u3081\u306b\u304a\u9001\u308a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002 <\/p>\n\n\n\n
\u5b9f\u969b\u306b\u3001\u4f1a\u8a08\u76e3\u67fb\u3068\u3044\u3063\u3066\u3082\u65e5\u672c\u3067\u53d7\u3051\u3066\u3044\u308b\u4f1a\u793e\u306e\u6570\u306e\u65b9\u304c\u5c11\u306a\u3044\u304f\u3089\u3044\u3067\u3059\u3057\u3001\u3080\u3057\u308d\u7d4c\u7406\u3067\u3082\u3088\u304f\u308f\u304b\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n
\u3057\u304b\u3057\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u4e8b\u696d\u3092\u3057\u3066\u3044\u308b\u4ee5\u4e0a\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306f\u6bce\u5e74\u884c\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u7d4c\u55b6\u8005\u3068\u3057\u3066\u4f1a\u8a08\u76e3\u67fb\u304c\u4f55\u304b\u7406\u89e3\u3092\u3057\u3066\u53d7\u3051\u308b\u306e\u3068\u7406\u89e3\u3057\u306a\u3044\u307e\u307e\u3068\u308a\u3042\u3048\u305a\u53d7\u3051\u308b\u306e\u3068\u3067\u306f\u5168\u304f\u7d50\u679c\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002 <\/p>\n\n\n\n
\u305b\u3063\u304b\u304f\u304a\u91d1\u3092\u6255\u3063\u3066\u4f1a\u8a08\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u308b\u8a33\u3067\u3059\u306e\u3067\u3001\u4f1a\u8a08\u76e3\u67fb\u3068\u306f\u4f55\u304b\u3092\u7406\u89e3\u3057\u3001\u3046\u307e\u304f\u5229\u7528\u30fb\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n\n\n\n
\u305d\u308c\u3067\u306f\u4eca\u56de\u306e\u304a\u5ba2\u69d8\u306e\u4f1a\u8a08\u76e3\u67fb\u3067\u3001\u306a\u305c\u4f1a\u8a08\u51e6\u7406\u306e\u9593\u9055\u3044\u304c\u898b\u904e\u3054\u3055\u308c\u305f\u306e\u3067\u3057\u3087\u3046\u304b\uff1f <\/p>\n\n\n\n
\u7406\u7531\u306f\u4e3b\u306b\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002 <\/p>\n\n\n\n
\uff11\uff0e\u4f1a\u8a08\u76e3\u67fb\u306e\u76ee\u7684 <\/p>\n\n\n\n
\uff12\uff0e\u4f1a\u8a08\u76e3\u67fb\u306e\u624b\u6cd5 <\/p>\n\n\n\n
\uff13\uff0e\u4f1a\u8a08\u76e3\u67fb\u306e\u9650\u754c <\/p>\n\n\n\n
\u307e\u305a\u7b2c\uff11\u306e\u4f1a\u8a08\u76e3\u67fb\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u307e\u3059\u3002 <\/p>\n\n\n\n
\u4f1a\u8a08\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u304c\u9069\u6b63\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u5bfe\u3057\u3066\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u304c\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n
\u76e3\u67fb\u5831\u544a\u66f8\u3092\u304a\u6301\u3061\u306e\u5834\u5408\u306f\u4e00\u5ea6\u898b\u3066\u9802\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5fc5\u305a\u305d\u3053\u306b\u306f\u76e3\u67fb\u4eba\u304c\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u300cAuditor\u2019s Report\u300d\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n
\u305d\u3057\u3066\u3001\u300cOpinion\u300d\u3068\u3044\u3046\u9805\u76ee\u306b\u304a\u3044\u3066\u305d\u306e\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u304c\u3069\u306e\u3088\u3046\u306b\u9069\u6b63\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u305f\u304b\u3092\u8a18\u8ff0\u3057\u307e\u3059\u3002 <\/p>\n\n\n\n
\u4e00\u756a\u826f\u3044\u610f\u898b\u306f\u300c\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\u300d\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306b\u305d\u306e\u610f\u898b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n\n\n
\u201cIn our opinion, the financial statements give a true and fair view of the financial position of the company as at dd\/mm\/yyyy, and of itsfinancial performance and its cash flows for <\/p>\n\n\n\n
the year then ended in accordance with \u2026 \u201c <\/p>\n\n\n\n
\u3053\u306e\u610f\u898b\u3092\u304a\u8aad\u307f\u9802\u304f\u3068\u308f\u304b\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u4f1a\u8a08\u76e3\u67fb\u3067\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u300c\u8868\u793a\u300d\u304c\u9069\u6b63\u304b\u306b\u5bfe\u3057\u3066\u610f\u898b\u3092\u8868\u660e\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u300c\u51e6\u7406\u300d\u306b\u554f\u984c\u304c\u3042\u308b\u304b\u5426\u304b\u306e\u610f\u898b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n\n\n
\u3064\u307e\u308a\u3001\u4f8b\u3048\u4f1a\u8a08\u51e6\u7406\u306b\u9593\u9055\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u3082\u305d\u306e\u8868\u793a\u304c\u9069\u6b63\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u4f1a\u8a08\u76e3\u67fb\u4e0a\u306f\u554f\u984c\u306a\u304f\u76e3\u67fb\u304c\u901a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002 <\/p>\n\n\n\n
\u4f1a\u8a08\u76e3\u67fb\u304c\u751f\u307e\u308c\u305f\u304d\u3063\u304b\u3051\u306f\u3001\u5185\u90e8\u3067\u306f\u306a\u304f\u5916\u90e8\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3001\u4f8b\u3048\u3070\u6295\u8cc7\u5bb6\u304c\u305d\u306e\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u304c\u4fe1\u983c\u306b\u8db3\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u3067\u3057\u305f\u3002 <\/p>\n\n\n\n
\u306a\u306e\u3067\u3001\u7d30\u304b\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u8a71\u3088\u308a\u3082\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u304c\u9069\u6b63\u3067\u3001\u305d\u306e\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306e\u65b9\u304c\u91cd\u8981\u8996\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u826f\u3044\u304b\u60aa\u3044\u304b\u306f\u5225\u306b\u3057\u3066\uff09 <\/p>\n\n\n\n
\u6b21\u306b\u30012\u756a\u76ee\u306e\u4f1a\u8a08\u76e3\u67fb\u306e\u624b\u6cd5\u306b\u95a2\u3057\u3066\u3067\u3059\u3002 <\/p>\n\n\n\n
\u4f1a\u8a08\u76e3\u67fb\u306e\u624b\u6cd5\u3068\u3044\u3046\u3068\u5c11\u3057\u96e3\u3057\u3044\u5185\u5bb9\u3092\u60f3\u50cf\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u7c21\u5358\u306b\u3044\u3063\u3066\u3057\u307e\u3048\u3070\u300c\u571f\u3075\u308b\u3044\u300d\u3067\u3059\u3002 <\/p>\n\n\n\n
\u4f1a\u8a08\u76e3\u67fb\u306f\u4f1a\u793e\u306e\u5168\u3066\u306e\u6d3b\u52d5\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u4e8b\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001100\uff05\u306e\u4fdd\u8a3c\u3092\u4e0e\u3048\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002 <\/p>\n\n\n\n
\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u76e3\u67fb\u3067\u306f\u300c\u8a66\u67fb\u300d\u3068\u3044\u3046\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u306e\u624b\u6cd5\u3092\u4f7f\u3044\u3001\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u304c\u306a\u3044\u4e8b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u4e3b\u306a\u4ed5\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n
\u3053\u306e\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\uff13\u3064\u306e\u7db2\u3092\u4f7f\u3063\u3066\u300c\u571f\u3075\u308b\u3044\u300d\u3092\u3057\u307e\u3059\u3002 <\/p>\n\n\n\n
\u305d\u308c\u306f\u3001 <\/p>\n\n\n\n
\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\uff08Overall Materiality\uff09 <\/p>\n\n\n\n
\u624b\u7d9a\u304d\u5b9f\u65bd\u4e0a\u306e\u91cd\u8981\u6027\uff08Performance Materiality\uff09 <\/p>\n\n\n\n
\u660e\u3089\u304b\u306b\u50c5\u5c11\u306a\u984d\uff08Clearly Trivial Threshold\uff09 <\/p>\n\n\n\n
\u306e\uff13\u3064\u3067\u3059\u3002 <\/p>\n\n\n\n
\u8a00\u8449\u306f\u5c11\u3057\u96e3\u3057\u3044\u3067\u3059\u304c\u3001\u4e0a\u304b\u3089\u4e0b\u3078\u9806\u756a\u306b\u76ee\u304c\u7d30\u304b\u304f\u306a\u3063\u3066\u3044\u304f\uff13\u3064\u306e\u7db2\u3092\u60f3\u50cf\u3057\u3066\u4e0b\u3055\u3044\u3002 <\/p>\n\n\n\n
\u3053\u308c\u3089\u306e\uff13\u3064\u306e\u7570\u306a\u308b\u7db2\u306e\u76ee\u306b\u3072\u3063\u304b\u304b\u308b\u865a\u507d\u8868\u793a\u306f\u4f1a\u8a08\u76e3\u67fb\u306b\u304a\u3044\u3066\u91cd\u8981\u6027\u304c\u9ad8\u304f\u3001\u4f1a\u8a08\u4e0a\u300c\u554f\u984c\u3060\u300d\u3068\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n\n\n
\u4e00\u65b9\u3001\u3053\u306e\uff13\u3064\u306e\u7db2\u76ee\u3092\u901a\u308a\u904e\u304e\u3066\u3057\u307e\u3046\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u76e3\u67fb\u3067\u306f\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n\n\n
\u3053\u306e\u7db2\u76ee\u306e\u5927\u304d\u3055\u306f\u4f1a\u793e\u306e\u898f\u6a21\u3084\u30ea\u30b9\u30af\u306b\u5fdc\u3058\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3042\u308b\u4f1a\u793e\u3067\u306f\uff13\u3064\u306e\u7db2\u76ee\u306b\u5f15\u3063\u304b\u304b\u3063\u3066\u767a\u898b\u3055\u308c\u3066\u3082\u5225\u306e\u4f1a\u793e\u3067\u306f\u7db2\u76ee\u306b\u5f15\u3063\u304b\u304b\u3089\u306a\u3044\u3067\u76e3\u67fb\u304c\u7d42\u4e86\u3057\u3066\u3057\u307e\u3046\u4e8b\u3082\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n
\u305d\u308c\u304c\u826f\u3044\u304b\u60aa\u3044\u304b\u306f\u5225\u306b\u3057\u3066\u3001\u3053\u308c\u304c\u76e3\u67fb\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u624b\u7d9a\u304d\u306b\u306a\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n
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