{"id":102821,"date":"2023-07-23T14:31:00","date_gmt":"2023-07-23T05:31:00","guid":{"rendered":"https:\/\/www.kotora.jp/c\/?p=102821"},"modified":"2025-09-20T16:53:18","modified_gmt":"2025-09-20T07:53:18","slug":"lin-audit","status":"publish","type":"post","link":"https:\/\/www.kotora.jp/c\/lin-audit\/","title":{"rendered":"\u56db\u56fd\u677e\u5c71\u51db\u76e3\u67fb\u6cd5\u4eba\u306e\u8ee2\u8077\u30fb\u6c42\u4eba\u60c5\u5831"},"content":{"rendered":"\n<h2 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class=\"wp-block-heading\">\u7279\u5fb4\u30fb\u5f37\u307f<\/h2>\n\n\n\n<p>\u76e3\u67fb\u54c1\u8cea\u3092\u91cd\u8996\u3057\u305f\u76e3\u67fb\u696d\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u5730\u57df\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u5bc4\u308a\u6dfb\u3063\u3066\u3001\u4f1a\u8a08\u306e\u307f\u3067\u306a\u304f\u7a0e\u52d9\u3001\u6cd5\u5f8b\u3001\u73fe\u5834\u696d\u52d9\u306e\u3042\u308a\u65b9\u3001\u5185\u90e8\u7d71\u5236\u3001\u7d4c\u55b6\u306a\u3069\u306e\u89b3\u70b9\u304b\u3089\u7dcf\u5408\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u308b\u76e3\u67fb\u6cd5\u4eba\u3067\u3059\u3002\u5730\u57df\u7279\u5316\u306e\u4e2d\u3067\u56fd\u969b\u696d\u52d9\u306b\u3082\u5bfe\u5fdc\u3057\u3001\u975e\u55b6\u5229\u30fb\u4e2d\u5c0f\u4f01\u696d\u6848\u4ef6\u3092\u4e2d\u5fc3\u306b\u5e45\u5e83\u304f\u5bfe\u5fdc\u3059\u308b\u5b9f\u8df5\u578b\u306e\u76e3\u67fb\u30b9\u30bf\u30a4\u30eb\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u63a1\u7528\u30b5\u30a4\u30c8URL<\/h2>\n\n\n\n<p><a href=\"http:\/\/lin-audit.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u56db\u56fd\u677e\u5c71\u51db\u76e3\u67fb\u6cd5\u4eba HP<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u25a0\u76e3\u67fb\u6cd5\u4eba\u306e\u6982\u8981<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u3068\u306f\uff1f<\/h3>\n\n\n\n<p>\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u8907\u6570\u4eba\u3067\u5171\u540c\u3057\u3066\u696d\u52d9\u3092\u884c\u3046\u6cd5\u4eba\u5f62\u614b\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u3001\u4e3b\u306b\u4e0a\u5834\u4f01\u696d\u3084\u5927\u4f01\u696d\u306a\u3069\u306e\u6cd5\u5b9a\u76e3\u67fb\uff08\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\uff09\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e3b\u306a\u696d\u52d9\u5185\u5bb9<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6cd5\u5b9a\u76e3\u67fb<\/strong>\uff1a\u4e0a\u5834\u4f01\u696d\u30fb\u91d1\u878d\u6a5f\u95a2\u30fb\u5b66\u6821\u6cd5\u4eba\u306a\u3069\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb<\/li>\n\n\n\n<li><strong>\u5185\u90e8\u7d71\u5236\u76e3\u67fb<\/strong>\uff1a\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u76e3\u67fb<\/li>\n\n\n\n<li><strong>\u4efb\u610f\u76e3\u67fb\u30fb\u30ec\u30d3\u30e5\u30fc\u696d\u52d9<\/strong>\uff1a\u975e\u4e0a\u5834\u4f01\u696d\u30fb\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u5411\u3051\u306e\u76e3\u67fb<\/li>\n\n\n\n<li><strong>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9<\/strong>\uff1aM&amp;A\u652f\u63f4\u3001IFRS\u5c0e\u5165\u652f\u63f4\u3001\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3001\u5185\u90e8\u76e3\u67fb\u652f\u63f4\u306a\u3069\uff08\u7279\u306b\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u90e8\u9580\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e3b\u306a\u76e3\u67fb\u6cd5\u4eba<\/h3>\n\n\n\n<p>\u65e5\u672c\u306e\u300cBig4\u300d\u3068\u547c\u3070\u308c\u308b4\u5927\u76e3\u67fb\u6cd5\u4eba\u304c\u4e2d\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u76e3\u67fb\u6cd5\u4eba\u540d<\/th><th>\u6240\u5c5e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/th><\/tr><\/thead><tbody><tr><td>\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba<\/td><td>KPMG<\/td><\/tr><tr><td>EY\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba<\/td><td>EY<\/td><\/tr><tr><td>\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4<\/td><td>Deloitte<\/td><\/tr><tr><td>PwC Japan\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba<\/td><td>PwC<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u306e\u5e74\u53ce\uff08\u76ee\u5b89\uff09<\/h2>\n\n\n\n<p>\u203b\u4e0b\u8a18\u306f\u76ee\u5b89\u3067\u3042\u308a\u3001\u6cd5\u4eba\u30fb\u8077\u4f4d\u30fb\u500b\u4eba\u306e\u5b9f\u7e3e\u306b\u3088\u308a\u5dee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8077\u4f4d<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u60f3\u5b9a\u5e74\u53ce\uff08\u4e07\u5186\uff09<\/th><th>\u5099\u8003<\/th><\/tr><\/thead><tbody><tr><td>\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8\uff08\u65b0\u5352\u301c3\u5e74\u76ee\uff09<\/td><td class=\"has-text-align-right\" data-align=\"right\">400\u301c650<\/td><td>\u4f1a\u8a08\u58eb\u8a66\u9a13\u5408\u683c\u8005\u306f500\u301c650\u4e07\u5186\u7a0b\u5ea6<\/td><\/tr><tr><td>\u30b7\u30cb\u30a2\u30b9\u30bf\u30c3\u30d5\uff084\u301c6\u5e74\u76ee\uff09<\/td><td class=\"has-text-align-right\" data-align=\"right\">600\u301c800<\/td><td>\u4e3b\u67fb\u3084\u73fe\u5834\u30ea\u30fc\u30c0\u30fc<\/td><\/tr><tr><td>\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\uff087\u5e74\u76ee\u4ee5\u964d\uff09<\/td><td class=\"has-text-align-right\" data-align=\"right\">800\u301c1,200<\/td><td>\u8907\u6570\u6848\u4ef6\u306e\u7d71\u62ec<\/td><\/tr><tr><td>\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/td><td class=\"has-text-align-right\" data-align=\"right\">1,200\u301c1,500<\/td><td>\u30d1\u30fc\u30c8\u30ca\u30fc\u5019\u88dc<\/td><\/tr><tr><td>\u30d1\u30fc\u30c8\u30ca\u30fc\uff08\u793e\u54e1\uff09<\/td><td class=\"has-text-align-right\" data-align=\"right\">1,500\u301c3,000\u8d85<\/td><td>\u696d\u7e3e\u3084\u6301\u5206\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"> \u7279\u5fb4\u3068\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7279\u5fb4<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li>\u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\u306f\u5e74\u3005\u6539\u5584\u50be\u5411\u306b\u3042\u308b\u304c\u3001\u7e41\u5fd9\u671f\u306f\u591a\u5fd9\u3068\u306a\u308b\u50be\u5411\u3002<\/li>\n\n\n\n<li>\u8cc7\u683c\u8005\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u3067\u3042\u308c\u3070\u8ee2\u8077\u5e02\u5834\u3067\u306e\u4fa1\u5024\u304c\u9ad8\u3044\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li>\u76e3\u67fb\u6cd5\u4eba \u2192 \u30b3\u30f3\u30b5\u30eb\u30d5\u30a1\u30fc\u30e0\uff0f\u4e8b\u696d\u4f1a\u793e\u306e\u7d4c\u7406\u30fb\u7d4c\u55b6\u4f01\u753b\uff0fIPO\u652f\u63f4\u4f1a\u793e\uff0f\u72ec\u7acb\u958b\u696d\u306a\u3069<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u306e\u6700\u65b0\u6c42\u4eba\u60c5\u5831<\/h2>\n\n\n\n<!-- s 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