INTOSAIにおける政府会計検査基準の体系化 –国際的なコンバージェンスの流れの中で–

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(1)ႎ ๔. INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ 㧙࿖㓙⊛ߥࠦࡦࡃ࡯ࠫࠚࡦࠬߩᵹࠇߩਛߢ㧙. ᧲ ା ↵ * 㧔ળ⸘ᬌᩏ㒮੐ോ✚㐳ቭᚱ⺞ᩏ⺖㐳㧕. 㸇㩷䈲䈛䉄䈮㩷 ᳃㑆ㇱ㐷ߢߪ㧘ડᬺᵴേ෸߮㊄Ⲣ࡮⾗ᧄᏒ႐ߩࠣࡠ࡯ࡃ࡞ൻߦࠃࠅ㧘ߎߎᢙᐕ㧘਎⇇ฦ࿖ߢ࿖㓙ળ⸘ၮ Ḱክ⼏ળ㧔International Accounting Standards Board㧦IASB㧕߇㐿⊒ߒߚ࿖㓙ળ⸘ၮḰ㧔International Financial Reporting Standards㧦IFRS㧕ࠍ⥄࿖ߩળ⸘ၮḰߣߒߡណ↪ߔࠆ࿖߇Ⴧടߒߡ߈ߚ‫ߚ߹ޕ‬㧘2002 ᐕߦIASBߣ ࠕࡔ࡝ࠞߩળ⸘ၮḰ⸳ቯਥ૕ߢ޽ࠆ⽷ോળ⸘ၮḰክ⼏ળ㧔Financial Accounting Standards Board㧦FASB㧕ߣ ߩ㑆ߢࡁ࡯࠙ࠜ࡯ࠢวᗧ߇ᚑ┙ߒ㧘ਔ⠪ߩળ⸘ၮḰߩ⛔ว߇࿑ࠄࠇࠆߎߣߣߥߞߚ‫ߩߎޕ‬ળ⸘ၮḰߩ࿖㓙 ⊛ߥࠦࡦࡃ࡯ࠫࠚࡦࠬ㧔෼ᢢ㧕ߩᵹࠇߩਛߢ㧘⽷ോႎ๔ߩㆡᱜᕈࠍ଻⸽ߔࠆߚ߼ߦታᣉߐࠇࠆ⋙ᩏߦߟ޿ ߡ߽㧘 ࿖㓙ળ⸘჻ㅪ⋖ 㧔International Federation of Accountants㧦IFAC㧕 ߩ࿖㓙⋙ᩏ࡮଻⸽ၮḰክ⼏ળ 㧔International Auditing and Assurance Standards Board㧦IAASB㧕߇㐿⊒ߒߚ࿖㓙⋙ᩏၮḰ㧔International Standards on Auditing㧦 ISA)ࠍ⥄࿖ߩ⋙ᩏၮḰߣߒߡណ↪ߔࠆ࿖߇Ⴧടߒߡ߈ߡ߅ࠅ㧘⋙ᩏၮḰߦߟ޿ߡ߽࿖㓙⊛ߥࠦࡦࡃ࡯ࠫࠚ ࡦࠬߩേ߈߇⷗ࠄࠇࠆ 1)‫ޕ‬ ৻ᣇ㧘ฦ࿖ળ⸘ᬌᩏ㒮߇ട⋖ߒߡ޿ࠆᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙⚵❱㧔International Organization of Supreme Audit Institutions㧦INTOSAI㧕ߪ㧘ട⋖࿖ળ⸘ᬌᩏ㒮ߩෳ⠨ߦଏߔࠆߚ߼㧘᡽ᐭળ⸘ᬌᩏ╬ߦ㑐ߔࠆၮḰ㧘 ࠟࠗ࠼࡜ࠗࡦ╬ࠍ㐿⊒ߒߡ߈ߚ߇㧘⃻࿷㧘ߎࠇࠄߩၮḰ╬ࠍ ISA ߣߩࠦࡦࡃ࡯ࠫࠚࡦࠬࠍ࿑ࠅߥ߇ࠄ૕♽ ൻߔࠆࡊࡠࠫࠚࠢ࠻ࠍታᣉߒߡ޿ࠆ‫ߩߎޕ‬⢛᥊ߦߪ㧘᡽ᐭㇱ㐷ߦ⊒↢ਥ⟵ળ⸘ࠍዉ౉ߔࠆ࿖߇Ⴧടߒߡ߈ ߚߎߣߦ઻޿㧘⽷ോႎ๔ߩㆡᱜᕈࠍ଻⸽ߔࠆߚ߼ߦታᣉߐࠇࠆ᡽ᐭળ⸘ᬌᩏ㧔⽷ോᬌᩏ㧕ߦߟ޿ߡߪ㧘᳃ 㑆ㇱ㐷ߦㆡ↪ߐࠇࠆ⋙ᩏၮḰߣห৻ߩၮḰࠍၮᧄ⊛ߦㆡ↪ߢ߈ࠆߣ޿߁⠨߃ᣇ߇ᐩᵹߦ޽ࠆ㧔ળ⸘ၮḰߣ ⋙ᩏၮḰߩ࿖㓙⊛ߥࠦࡦࡃ࡯ࠫࠚࡦࠬߩࠗࡔ࡯ࠫߦߟ޿ߡߪ㧘࿑ 1 ෳᾖ㧕 ‫ޕ‬. * 1956 ᐕ↢߹ࠇ‫ޕ‬1980 ᐕᮮᵿ࿖┙ᄢቇ⚻ᷣቇㇱතᬺ㧘1986 ᐕࡠ࠴ࠚࠬ࠲࡯ᄢቇ⚻༡ᄢቇ㒮ୃ჻⺖⒟⚳ੌ MBA ‫ޕ‬1980 ᐕળ⸘ᬌᩏ㒮ណ↪㧘ߘߩ ᓟ㧘ㅢ໡↥ᬺᬌᩏ⺖✚᜝೽㐳㧘ᄢ⬿ᬌᩏ⺖᳿▚⋙ℂቭ㧘਄Ꮸ⎇ⓥ⺞ᩏቭߥߤࠍ⚻ߡ 2006 ᐕࠃࠅ⃻⡯‫ߩߎޕ‬㑆㧘1990㨪1993 ᐕ࿷࠾ࡘ࡯࡛࡯ࠢ✚ 㗔੐㙚಴ะ㧘2003 ᐕฬฎደᄢቇ⚻ᷣቇㇱ⻠Ꮷ૬છ‫ޕ‬ 1) Kelly Anerud 2004 p. 21.. - 171 -.

(2) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. ࿑䋱㩷 ળ⸘ၮḰ䈫⋙ᩏၮḰ䈱࿖㓙⊛䈭䉮䊮䊋䊷䉳䉢䊮䉴䈱䉟䊜䊷䉳㩷. ળ⸘ၮḰ. ⋙ᩏၮḰ ᳃㑆ㇱ㐷. ᡽ᐭㇱ㐷 ࿖㓙ળ⸘჻ㅪ⋖ ࿖㓙౏ળ⸘ၮḰክ⼏ળ (IFAC/IPSASB) ࿖㓙౏ળ⸘ၮḰ (IPSAS). ណ↪. 䇭䇭ណ↪䊶⛔ว䇭. ࿖㓙ળ⸘჻ㅪ⋖ ࿖㓙⋙ᩏ䊶଻⸽ၮḰክ⼏ળ (IFAC/IAASB) ࿖㓙⋙ᩏၮḰ (ISA). ࿖㓙ળ⸘ၮḰክ⼏ળ (IASB) ࿖㓙ળ⸘ၮḰ (IFRS). ណ↪䊶⛔ว. ฦ࿖䈱ၮḰ⸳ቯਥ૕ ฦ࿖䈱౏ળ⸘ၮḰ. ᡽ᐭㇱ㐷. ᳃㑆ㇱ㐷. ណ↪䊶⛔ว. 䇭䇭ណ↪䊶⛔ว䇭. ฦ࿖䈱ၮḰ⸳ቯਥ૕ ฦ࿖䈱ળ⸘ၮḰ. ฦ࿖䈱ၮḰ⸳ቯਥ૕ ฦ࿖䈱⋙ᩏၮḰ. ណ↪. ᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙⚵❱ (INTOSAI) ᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙ၮḰ (ISSAI). ណ↪䊶⛔ว䇭. ណ↪䊶⛔ว. ฦ࿖䈱ၮḰ⸳ቯਥ૕ ฦ࿖䈱᡽ᐭળ⸘ᬌᩏၮḰ. ᡽ᐭㇱ㐷ߩળ⸘ᬌᩏߪ㧘᳃㑆ㇱ㐷ߩ⋙ᩏߣ⋡⊛╬߇⇣ߥࠆߎߣ߆ࠄ㧘IAASB ߇૞ᚑߔࠆ ISA ࠍߘߩ߹߹ ㆡ↪ߔࠆߎߣߪߢ߈ߥ޿ߚ߼㧘᡽ᐭળ⸘ᬌᩏၮḰߣ ISA ߩࠦࡦࡃ࡯ࠫࠚࡦࠬߦߪ৻ቯߩ㒢⇇߇޽ࠆߣ⠨߃ ࠄࠇࠆ‫߃޿ߪߣޕ‬㧘࿖㓙⊛ߥၮḰ⸳ቯਥ૕ߣߒߡ⹺⍮ߐࠇߡ޿ࠆ IAASB ߩ㐿⊒ߔࠆ ISA ࠍណ↪ߒߚᣇ߇㧘 INTOSAI ߇⁛⥄ߦၮḰ╬ࠍ㐿⊒ߔࠆࠃࠅߪല₸⊛ߢ޽ࠆߎߣ߽߹ߚ੐ታߢ޽ࠆ‫ޕ‬INTOSAI ߪ᡽ᐭㇱ㐷ߣ ᳃㑆ㇱ㐷ߩ㆑޿ࠍ⹺⼂ߒߚ਄ߢ㧘ߤߩࠃ߁ߦ᡽ᐭળ⸘ᬌᩏၮḰࠍ ISA ߣߩࠦࡦࡃ࡯ࠫࠚࡦࠬࠍ࿑ࠅߥ߇ࠄ ૕♽ൻߒࠃ߁ߣߒߡ޿ࠆߩߢ޽ࠈ߁߆‫ߢߎߘޕ‬㧘ᧄⓂߢߪ㧘ߎࠇ߹ߢߩᵴേࠍᝄࠅ㄰ࠅߥ߇ࠄ㧘INTOSAI ߇࿖㓙⊛ߥࠦࡦࡃ࡯ࠫࠚࡦࠬߩᵹࠇߩਛߢታᣉߒߡ޿ࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻߦߟ޿ߡขࠅ਄ߍߡߺ ߚ޿‫ޕ‬ 㧔ᧄⓂߪߔߴߡ╩⠪ߩ୘ੱ⊛⷗⸃ߢ޽ࠅ㧘╩⠪߇ዻߔࠆળ⸘ᬌᩏ㒮ߩ౏ᑼ⷗⸃ࠍ␜ߔ߽ߩߢߪߥ޿‫ޕ‬ 㧕. 㸈㩷㪠㪥㪫㪦㪪㪘㪠䈱ᵴേ㩷䋱䋮㩷㪠㪥㪫㪦㪪㪘㪠䈱᭎ⷐ㩷䋱䋮䋱䋮㩷 ⸳┙⋡⊛䈫ട⋖࿖ 㪪㪘㪠㩷 INTOSAIߪ᡽ᐭળ⸘ᬌᩏߩಽ㊁ߦ߅ߌࠆᦨ㜞ળ⸘ᬌᩏᯏ㑐㧔Supreme Audit Institutions㧦SAI㧕⋧੕㑆ߩᗧ ⷗෸߮⚻㛎ߩ੤឵ࠍଦㅴߔࠆߎߣࠍ⋡⊛ߣߒߡ 2)㧘1953 ᐕߦ⸳┙ߐࠇߚ࿖㓙⚵❱ߢ 3)㧘2004 ᐕᧃ⃻࿷ߢ 185 ࠞ࿖෸᰷߮Ꮊㅪว㧔EU㧕ߩSAI߇ട⋖ߒߡ޿ࠆ‫ޕ‬INTOSAIߩᚲ࿷࿾ߪ㧘ࠝ࡯ࠬ࠻࡝ࠕߩ࠙ࠖ࡯ࡦߣߥߞߡ ޿ࠆ‫ޕ‬ᱜⷙࡔࡦࡃ࡯ߣߒߡINTOSAI෸߮ߘߩ⚵❱෶ߪᵴേߦෳടߢ߈ࠆߩߪ㧘࿖㓙ㅪว෶ߪߘߩኾ㐷ᯏ㑐 ߩߔߴߡߩട⋖࿖ߩSAI෸߮࿖㓙⊛ߥᴺߩਅߢ⸳┙ߐࠇ㧘ᴺ⊛ߥ࿾૏ߣ⋧ᔕߩ⚻ᷣ⊛㧘ᛛⴚ⊛㧘⚵❱⊛෶ ߪ⽷ോ⊛ߥ⛔วࠍઃਈߐࠇߚ⿥࿖ኅ⊛⚵❱ߦ߅ߌࠆSAIߣߐࠇߡ޿ࠆ‫ߢߎߎޕ‬SAIߣߪ㧘ߘߩฬ⒓㧘᭴ᚑ෸ 2) 3). INTOSAI Statutes Article 1. INTOSAI 2004 p. 10.. - 172 -.

(3) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. ߮⚵❱ߦ߆߆ࠊࠄߕ㧘ᴺᓞ෶ߪߘߩઁߩ࿖⧯ߒߊߪ⿥࿖ኅ⊛⚵❱ߦ߅ߌࠆ౏ᑼߥភ⟎ߦၮߠ߈㧘ᒰ⹥࿖෶ ߪ⿥࿖ኅ⊛⚵❱ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏࠍ㧘มᴺ⊛ᮭ㒢ߩ᦭ήߦ߆߆ࠊࠄߕ㧘⁛┙ߒߡⴕ߁ᦨ਄૏ߩ౏⊛ᯏ 㑐ߣߐࠇߡ߅ࠅ 4)㧘ㅢᏱ㧘ฦ࿖ߩળ⸘ᬌᩏ㒮߇ߎࠇߦ⹥ᒰߔࠆ‫ޕ‬ 䋱䋮䋲䋮㩷 ⚵❱㩷 INTOSAIߦߪ㧘INTOSAIⷙ⚂ߦၮߠ߈㧘Ԙᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙ળ⼏㧔International Congress of Supreme Audit Institutions㧦INCOSAI㧕㧘ԙℂ੐ળ㧘Ԛ੐ോ✚ዪ㧘ԛ࿾ၞᯏ᭴㧘Ԝ⽷ോ▤ℂᆔຬળ߇⸳⟎ߐࠇߡ޿ࠆ 5)6)‫ޕ‬ ߹ߚ㧘INCOSAI෶ߪℂ੐ળߩ᳿⼏ߦၮߠ߈㧘ԝᆔຬળ㧘ࡢ࡯ࠠࡦࠣ࡮ࠣ࡞࡯ࡊ㧔Working Group㧦WG㧕෸ ߮࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ㧔Task Force㧦TF㧕㧘Ԟ᡽ᐭળ⸘ᬌᩏ࿖㓙ࠫࡖ࡯࠽࡞㧔ㅢ⒓‫ޟ‬INTOSAIࠫࡖ࡯࠽࡞‫ޠ‬ 㧕㧘 ԟINTOSAI㐿⊒ࠗ࠾ࠪࠕ࠹ࠖࡉ㧔INTOSAI Development Initiative㧦IDI㧕߇⸳⟎ߐࠇߡ޿ࠆ‫❱⚵ߩࠄࠇߎޕ‬ ߪ㧘2004 ᐕߩ╙ 18 ࿁INCOSAIߢ᳿⼏ߐࠇߚ 2005-2010 ᐕᚢ⇛⸘↹ߦၮߠ߈㧘ࠧ࡯࡞㧔ᚢ⇛⋡ᮡ㧕1㨪4 ೎ ߦౣ✬ᚑߐࠇߚ㧔INTOSAIߩ⚵❱࿑ߦߟ޿ߡߪ㧘࿑ 2 ෳᾖ㧕 ‫ ࡞࡯ࠧߜ߁ߩߎޕ‬1 ߩਅߦ㧘᡽ᐭળ⸘ᬌᩏ㧘 ౝㇱ⛔೙㧘⽷ോႎ๔╬ߦ㑐ߔࠆၮḰ㧘ࠟࠗ࠼࡜ࠗࡦ╬ࠍ㐿⊒ߔࠆߚ߼㧘ኾ㐷⊛ၮḰᆔຬળ㧔Professional Standards Committee㧦PSC㧕߇⸳⟎ߐࠇߡ޿ࠆ‫ߩߎޕ‬PSCߪ㧘․ߦ᡽ᐭળ⸘ᬌᩏߦ㑐ߔࠆ࿖㓙⊛ߥၮḰ⸳ቯ ਥ૕ߣߒߡߩᓎഀࠍᨐߚߒߡ޿ࠆ‫ޕ‬. ࿑䋲㩷㪠㪥㪫㪦㪪㪘㪠䈱⚵❱࿑㩷 INCOSAI 䋨ᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙ળ⼏䋩 ℂ੐ળ. ࿾ၞᯏ᭴. ੐ോ✚ዪ ᚢ⇛⸘↹ᜂᒰ. 䉯䊷䊦1 ⺑᣿⽿છ䈫ኾ㐷⊛ၮḰ ኾ㐷⊛ၮḰᆔຬળ 䊶⽷ോᬌᩏ 䊶Ḱ᜚ᕈᬌᩏ 䊶ᬺ❣ᬌᩏ 䊶SAI䈱⁛┙ᕈ 䊶ౝㇱ⛔೙ 䊶ળ⸘䈫ႎ๔ 䊶䉯䊷䊦1ㅪ⛊ᜂᒰ. 䉯䊷䊦3 ⍮⼂䈱౒᦭䈫ឭଏ. 䉯䊷䊦2 SAI䈱⢻ജ᭴▽ ⢻ജ᭴▽ᆔຬળ 䊶䊏䉝䊧䊎䊠䊷䊶 ⚵❱䈱ᒝൻ䈫⡯ຬ䈱 ᢎ⢒ 䊶 ࿖㓙㐿⊒ᯏ㑐䈫䈱 දജ 䊶⻁໧䈫ഥ⸒ 䊶䉯䊷䊦2ㅪ⛊ᜂᒰ. IDI. 䍺䍎䍕䍻䍖䍼䍖䍼䍷䍎䍪䍽䍃䍞䍛䍖䍃䍪䍉䍎䍛䊶 ౏⊛ௌോ 䊶 ITᬌᩏ 䊶 ⅣႺᬌᩏ 䊶 ᳃༡ൻ 䊶䊒䊨䉫䊤䊛⹏ଔ 䊶 ࿖㓙ᯏ㑐ᬌᩏ 䊶 ࿖㓙䊙䊈䊷䊨䊷䉻䊥䊮䉫 ኻ╷ 䊶 ἴኂ㑐ㅪេഥᬌᩏ. INTOSAI 䉳䊞䊷䊅䊦. 䉯䊷䊦4 䊝䊂䊦⊛䈭࿖㓙⚵❱ ⽷ോ▤ℂᆔຬળ 䊶 ⚻ᷣ⊛䋬ല₸⊛ ෸䈶ലᨐ⊛䈭 INTOSAI䈱ㆇ༡ 䊶 ࿾ၞ䈱⥄ਥᕈ䈫 ട⋖࿖SAI䈱 Ꮕ⇣䈻䈱㈩ᘦ 䊶䉯䊷䊦4ㅪ⛊ᜂᒰ. 䊶䉯䊷䊦3ㅪ⛊ᜂᒰ. 㧔಴ౖ㧕INTOSAI(2005)APPENDIX III, INTOSAI website (http://www.intosai.org/en/portal/about_us/organisation/ (July 11, 2007))ࠃࠅ૞ᚑ. 4). INTOSAI Statutes Article 2. INTOSAI Statutes Article 3 and Article 8. 6) ฦ⚵❱ߩ⡯ോߦߟ޿ߡߪ㧘᧲ 1990 pp. 74-88 ෳᾖ‫ޕ‬ 5). - 173 -.

(4) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. 䋲䋮㩷㪠㪥㪫㪦㪪㪘㪠䈱ኾ㐷⊛ᢥᦠ㩷 INTOSAIߪട⋖࿖SAIߦ౒ㅢߔࠆኾ㐷⊛෶ߪᛛⴚ⊛໧㗴ࠍ⎇ⓥߔࠆߚ߼㧘ᆔຬળ㧘WG෸߮TFࠍ⸳⟎ߒ㧘 ߘߩ⎇ⓥᚑᨐࠍၮḰ㧘ࠟࠗ࠼࡜ࠗࡦ╬ߩኾ㐷⊛ᢥᦠߣߒߡ㐿⊒ߒߡ޿ࠆ‫ޕ‬ᆔຬળ㧘WG෸߮TFߪ㧘INCOSAI ෶ߪℂ੐ળߩ᳿⼏ߦၮߠ޿ߡ⸳⟎ߐࠇߡ߅ࠅ㧘ߘࠇߙࠇ߇ขࠅ਄ߍࠆ⎇ⓥߩౝኈߦࠃࠅࠬ࠹ࠗ࠲ࠬ߇⇣ߥ ߞߡ޿ࠆ‫ࠅ߹ߟޕ‬㧘ᆔຬળߪߔߴߡߩട⋖࿖SAIߦߣߞߡ㊀ⷐߢ߆ߟ⛮⛯⊛ߦ㑐ᔃߩ޽ࠆኾ㐷⊛໧㗴ࠍข ࠅ਄ߍࠆ႐วߦ⸳⟎ߐࠇ㧘WGߪINCOSAIߢណᛯߐࠇߚ൘๔ߦኻᔕߒߡ․ቯߩട⋖࿖SAIߦߣߞߡ㑐ᔃߩ޽ ࠆᛛⴚ⊛໧㗴ࠍขࠅ਄ߍࠆ႐วߦ⸳⟎ߐࠇࠆ‫ߚ߹ޕ‬㧘TFߪᲧセ⊛ᄙᢙߩട⋖࿖SAIߦߣߞߡ㊀ⷐߢ㑐ᔃߩ ޽ࠆ໧㗴ࠍᤨ㒢⊛ߦขࠅ਄ߍࠆ႐วߦ⸳⟎ߐࠇࠆ‫ߩࠄࠇߎޕ‬ᆔຬળ㧘WG෸߮TF߇㐿⊒ߒߡ߈ߚኾ㐷⊛ᢥ ᦠߩታ❣ࠍINTOSAIߩࠧ࡯࡞೎ߦ⷗ࠆߣ㧘ᰴߩࠃ߁ߦߥߞߡ޿ࠆ 7)‫ޕ‬ 䋲䋮䋱䋮㩷䉯䊷䊦 1 㑐ㅪ㩷 INTOSAI ߪߔߴߡߩട⋖࿖ SAI ߦߣߞߡ㊀ⷐߢ߆ߟ⛮⛯⊛ߦ㑐ᔃߩ޽ࠆኾ㐷⊛໧㗴ࠍ⎇ⓥߔࠆᆔຬળ ߣߒߡ 1984 ᐕߦળ⸘ᬌᩏၮḰᆔຬળ㧘ળ⸘ၮḰᆔຬળ෸߮ౝㇱ⛔೙ၮḰᆔຬળࠍหᤨߦ⸳⟎ߒߚ‫ࠄࠇߎޕ‬ ߩᆔຬળߪ‫ޟ‬INTOSAI ળ⸘ᬌᩏၮḰ‫ޠ‬ 㧘 ‫ޟ‬ᬺ❣ᬌᩏታᣉࠟࠗ࠼࡜ࠗࡦ‫ߥ߁ࠃߩޠ‬ળ⸘ᬌᩏߦ㑐ߔࠆኾ㐷⊛ᢥ ᦠߣ‫ޟ‬ળ⸘ၮḰࡈ࡟࡯ࡓࡢ࡯ࠢ‫ޠ‬ 㧘 ‫౒౏ޟ‬ㇱ㐷ߩౝㇱ⛔೙ၮḰࠟࠗ࠼࡜ࠗࡦ‫ߥ߁ࠃߩޠ‬ળ⸘ᬌᩏߣኒធߦ㑐 ㅪߔࠆࠟࡃ࠽ࡦࠬߦ㑐ߔࠆኾ㐷⊛ᢥᦠࠍ㐿⊒ߒߚ㧔ࠧ࡯࡞ 1 㑐ㅪߩኾ㐷⊛ᢥᦠߩ㐿⊒ታ❣ߦߟ޿ߡߪ㧘⴫ 1 ෳᾖ㧕 ‫ߩࠄࠇߎޕ‬ᆔຬળߪ㧘2005-2010 ᐕᚢ⇛⸘↹ߩ╷ቯߦ઻޿㧘2004 ᐕߦࠧ࡯࡞ 1 ߩ PSC ߦ⚵ߺㄟ߹ࠇ ߚ‫ ߩߎޕ‬PSC ߦߪ㧘⃻࿷㧘Ԙ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦዊᆔຬળ㧘ԙḰ᜚ᕈᬌᩏዊᆔຬળ㧘Ԛᬺ❣ᬌᩏዊᆔຬ ળ㧘ԛSAI ⁛┙ᕈዊᆔຬળ㧘Ԝౝㇱ⛔೙ၮḰዊᆔຬળ㧘ԝળ⸘෸߮ႎ๔ዊᆔຬળ߇⸳⟎ߐࠇߡ޿ࠆ㧔ࠧ࡯ ࡞ 1 㑐ㅪߩ⚵❱࿑ߦߟ޿ߡߪ㧘࿑ 3 ෳᾖ㧕 ‫ߩࠄࠇߎޕ‬ዊᆔຬળߪ㧘⃻࿷㧘2007 ᐕ 11 ᦬ߦ㐿௅ߐࠇࠆ੍ቯߩ ╙ 19 ࿁ INCOSAI ߦะߌ㧘 ‫⽷ޟ‬ോᬌᩏࠟࠗ࠼࡜ࠗࡦ‫ޠ‬ 㧘 ‫ޟ‬Ḱ᜚ᕈᬌᩏࠟࠗ࠼࡜ࠗࡦ‫ߥ߁ࠃߩޠ‬ળ⸘ᬌᩏ৻⥸ ߦ㑐ߔࠆኾ㐷⊛ᢥᦠߩ㐿⊒૞ᬺࠍⴕߞߡ޿ࠆ㧔ࠧ࡯࡞ 1 㑐ㅪߩኾ㐷⊛ᢥᦠߩ㐿⊒੍ቯߦߟ޿ߡߪ㧘⴫ 2 ෳ ᾖ㧕 ‫ޕ‬ 䋲䋮䋲䋮㩷䉯䊷䊦㪊㑐ㅪ㩷 INTOSAI ߪ INCOSAI ߢណᛯߐࠇߚ൘๔ߦኻᔕߒߡ․ቯߩട⋖࿖ SAI ߦߣߞߡ㑐ᔃߩ޽ࠆᛛⴚ⊛໧㗴ߥ ߤࠍ⎇ⓥߔࠆߚ߼㧘1989 ᐕߦ EDP ᬌᩏᆔຬળ㧘1991 ᐕߦ౏⊛ௌോᆔຬળ㧘1992 ᐕߦⅣႺᬌᩏ WG㧘1992 ᐕߦࡊࡠࠣ࡜ࡓ⹏ଔ WG㧘1993 ᐕߦ᳃༡ൻ WG㧘2001 ᐕߦ࿖㓙ᯏ㑐ᬌᩏ WG ࠍߘࠇߙࠇ⸳⟎ߒߚ‫ࠇߎޕ‬ ࠄߩᆔຬળ╬ߪ㧘 ‫ޟ‬ᖱႎࠪࠬ࠹ࡓ࠮ࠠࡘ࡝࠹ࠖ⹏ଔᚻᴺ‫ޠ‬ 㧘 ‫⊛౏ޟ‬ௌോߦଥࠆౝㇱ⛔೙ᬌᩏߩ⸘↹࡮ታᣉࠟࠗ ࠳ࡦࠬ‫․ߥ߁ࠃߩޠ‬ቯߩᬌᩏ࠹࡯ࡑߦ㑐ߔࠆኾ㐷⊛ᢥᦠࠍ㐿⊒ߒߚ㧔ࠧ࡯࡞ 3 㑐ㅪߩኾ㐷⊛ᢥᦠߩ㐿⊒ታ ❣ߦߟ޿ߡߪ㧘⴫ 3 ෳᾖ㧕 ‫ߩࠄࠇߎޕ‬ᆔຬળ╬ߪ㧘2005-2010 ᐕᚢ⇛⸘↹ߩ╷ቯߦ઻޿㧘2004 ᐕߦࠧ࡯࡞ 3 ߦ⚵ߺㄟ߹ࠇߚ‫ ࡞࡯ࠧߩߎޕ‬3 ࠍ㆐ᚑߔࠆߚ߼㧘⃻࿷㧘Ԙ౏⊛ௌോᆔຬળ㧘ԙIT ᬌᩏᆔຬળ㧔2002 ᐕߦ EDP ᬌᩏᆔຬળࠃࠅฬ⒓ᄌᦝ㧕㧘ԚⅣႺᬌᩏ WG㧘ԛ᳃༡ൻ WG㧘Ԝࡊࡠࠣ࡜ࡓ⹏ଔ WG㧘ԝ࿖㓙ᯏ㑐ᬌ ᩏ TF㧔2004 ᐕߦ WG ߆ࠄ TF ߦ⒖ⴕ㧕㧘Ԟ࿖㓙ࡑࡀ࡯ࡠ࡯࠳࡝ࡦࠣኻ╷ TF㧘ԟἴኂ㑐ㅪេഥᬌᩏ TF ߇⸳ ⟎ߐࠇߡ޿ࠆ㧔ࠧ࡯࡞ 3 㑐ㅪߩ⚵❱࿑ߦߟ޿ߡߪ㧘࿑ 4 ෳᾖ㧕 ‫ޕ‬. 7). ࠧ࡯࡞ 2 㑐ㅪߩኾ㐷⊛ᢥᦠߪ㧘⃻࿷ߩߣߎࠈ㐿⊒ߐࠇߡ޿ߥ޿‫ޕ‬. - 174 -.

(5) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. ⴫䋱㩷䉯䊷䊦㪈㑐ㅪ䈱ኾ㐷⊛ᢥᦠ䋨㐿⊒ታ❣䋩㩷㐿⊒ᆔຬળฬ ળ⸘ᬌᩏၮḰᆔຬળ. ኾ㐷⊛ᢥᦠߩฬ⒓ INTOSAI ળ⸘ᬌᩏၮḰ (INTOSAI Auditing Standards). ᛚ⹺㧔ᦨ⚳ᡷ⸓㧕 1992 ᐕ 10 ᦬ (2001 ᐕ 10 ᦬). INTOSAI ୶ℂⷙ⒟ (INTOSAI Code of Ethics). 1998 ᐕ 11 ᦬. SAI ߩ⁛┙ᕈࡊࡠࠫࠚࠢ࠻㧙࠲ࠬࠢ࡮ࡈࠜ࡯ࠬᦨ⚳ႎ๔ᦠ㧙. 2001 ᐕ 03 ᦬. (Independence of SAIs Project: Final Task Force Report) ᬺ❣ᬌᩏታᣉࠟࠗ࠼࡜ࠗࡦ (Implementation Guidelines for. 2004 ᐕ 10 ᦬. Performance Auditing) ળ⸘ၮḰᆔຬળ. ળ⸘ၮḰࡈ࡟࡯ࡓࡢ࡯ࠢ (Accounting Standards Framework). 1995 ᐕ 10 ᦬. ળ⸘ၮḰࡈ࡟࡯ࡓࡢ࡯ࠢታᣉࠟࠗ࠼㧙⋭ᐡ೎෸߮᡽ᐭߩႎ๔. 1998 ᐕ 11 ᦬. ᦠ㧙 (Accounting Standards Framework Implementation Guide: Departmental and Government wide Report) SAI ߩߚ߼ߩળ⸘ၮḰࡈ࡟࡯ࡓࡢ࡯ࠢታᣉࠟࠗ࠼㧙⽷ോᖱႎ‫ޔ‬. 2001 ᐕ 10 ᦬. ᬺ❣ᖱႎ෸߮ߘߩઁߩᖱႎߩ▤ℂ਄ߩ⠨ኤߣಽᨆ㧙 (Accounting Standards Framework Implementation Guide for SAIs: Management Discussion and Analysis of Financial, Performance and Other Information) ౝㇱ⛔೙ၮḰᆔຬળ. ౏౒ㇱ㐷ߩౝㇱ⛔೙ၮḰࠟࠗ࠼࡜ࠗࡦ (Guidelines for Internal Control Standards for the Public Sector) ౝㇱ⛔೙ߩ᦭ലᕈߦ㑐ߔࠆႎ๔ᦠࠟࠗ࠳ࡦࠬ㧙ౝㇱ⛔೙ߩㆇ. 1992 ᐕ 10 ᦬. 2004 ᐕ 10 ᦬ 1997 ᐕ 11 ᦬. ↪ߣ⹏ଔߦ㑐ߔࠆ SAI ߩ⚻㛎㧙 (Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences in Implementing and Evaluating Internal Controls) ౝㇱ⛔೙㧙᡽ᐭߩ⺑᣿⽿છߩߚ߼ߩၮ␆ߩឭଏ㧙 (Internal. 2001 ᐕ 10 ᦬. Control: Providing a Foundation for Accountability in Government) 㧔಴ౖ㧕INTOSAI website (http://www.intosai.org/en/portal/documents/intosai/audit_related/documentsgoal1/, http://www.intosai.org/en/portal/documents/intosai/audit_related/documentsworkpap/(July 11, 2007))ࠃࠅ૞ᚑ. - 175 -.

(6) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. ࿑䋳㩷䉯䊷䊦㪈㑐ㅪ䈱⚵❱࿑㩷䉯䊷䊦䋱⺑᣿⽿છ䈫ኾ㐷⊛ၮḰ. ኾ㐷⊛ၮḰᆔຬળ䋨PSC䋩 ᆔຬ㐳䋺䊂䊮䊙䊷䉪SAI ෳട䋺65䉦࿖SAI 䉯䊷䊦䋱ㅪ⛊ᜂᒰ 䊘䊦䊃䉧䊦SAI ㆇ༡ᆔຬળ ᆔຬ㐳䋺䊂䊮䊙䊷䉪SAI ෳട䋺16䉦࿖SAI ⽷ോᬌᩏ䉧䉟䊄䊤䉟䊮ዊᆔຬળ䋨FAS䋩 ᆔຬ㐳䋺䉴䉡䉢䊷䊂䊮SAI ෳട䋺11䉦࿖SAI Ḱ᜚ᕈᬌᩏዊᆔຬળ㩿CAS㪀 ᆔຬ㐳䋺䊉䊦䉡䉢䊷SAI ෳട䋺10䉦࿖SAI ᬺ❣ᬌᩏዊᆔຬળ ᆔຬ㐳䋺䊑䊤䉳䊦SAI ෳട䋺9䉦࿖SAI SAI⁛┙ᕈዊᆔຬળ ᆔຬ㐳䋺䉦䊅䉻SAI ෳട䋺9䉦࿖SAI ౝㇱ⛔೙ၮḰዊᆔຬળ ᆔຬ㐳䋺䊔䊦䉩䊷SAI ෳട䋺28䉦࿖SAI ળ⸘෸䈶ႎ๔ዊᆔຬળ ᆔຬ㐳䋺䉝䊜䊥䉦SAI ෳട䋺15䉦࿖SAI. 㧔಴ౖ㧕PSC website (http://psc.rigsrevisionen.dk/composite-162.htm, http://psc.rigsrevisionen.dk/composite-163.htm (July 11, 2007))ࠃࠅ૞ᚑ ⴫䋲㩷䉯䊷䊦䋱㑐ㅪ䈱ኾ㐷⊛ᢥᦠ䋨㐿⊒੍ቯ䋩㩷㐿⊒ዊᆔຬળฬ ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦዊᆔຬળ. ኾ㐷⊛ᢥᦠߩฬ⒓. ᛚ⹺੍ቯ. ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦ(Financial Audit Guidelines). 2007 ᐕ 11 ᦬ એ㒠㗅ᰴ. Ḱ᜚ᕈᬌᩏዊᆔຬળ. Ḱ᜚ᕈᬌᩏࠟࠗ࠼࡜ࠗࡦ(Compliance Audit Guidelines). 2007 ᐕ 11 ᦬. SAI ⁛┙ᕈዊᆔຬળ. SAI ⁛┙ᕈⷙ⒟. 2007 ᐕ 11 ᦬. (Code of Independence of Supreme Audit Institutions) SAI ߩ⁛┙ᕈߦ㑐ߔࠆࠟࠗ࠼࡜ࠗࡦ෸߮ఝ⦟੐଀ (Guidelines. and. Good. Practices. related. to. 2007 ᐕ 11 ᦬ SAI. Independence) ㅘ᣿ᕈ࡮⺑᣿⽿છⷙ⒟ (Code of Transparency and Accountability) 㧔಴ౖ㧕INTOSAI/PSC (2007a)ࠃࠅ૞ᚑ - 176 -. 2007 ᐕ 11 ᦬.

(7) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. ⴫䋳㩷䉯䊷䊦䋳㑐ㅪ䈱ኾ㐷⊛ᢥᦠ䋨㐿⊒ታ❣䋩㩷. 㐿⊒ WG ╬ฬ EDP ᬌᩏᆔຬળ. ౏⊛ௌോᆔຬળ. ኾ㐷⊛ᢥᦠߩฬ⒓ ᖱႎࠪࠬ࠹ࡓ࠮ࠠࡘ࡝࠹ࠖ⹏ଔᚻᴺ㧙᡽ᐭ⚵❱ߩᖱႎࠪࠬ࠹ࡓ࠮ࠠࡘ ࡝࠹ࠖࠍ⹏ଔߔࠆߚ߼ߩࠟࠗ࠼㧙 Information System Security Review Methodology: A Guide for Reviewing Information System Security in Government Organisations SAI ߩ IT ᚢ⇛㐿⊒ࠟࠗ࠼ Guide to Developing IT Strategies in Supreme Audit Institutions ౏⊛ௌോߩቯ⟵࡮㐿␜ࠟࠗ࠳ࡦࠬ Guidance on Definition and Disclosure of Public Debt ౏⊛ௌോߦଥࠆౝㇱ⛔೙ᬌᩏߩ⸘↹࡮ታᣉࠟࠗ࠳ࡦࠬ Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt ౏⊛ௌോߩႎ๔ࠟࠗ࠳ࡦࠬ Guidance on the Reporting of Public Debt. ᛚ⹺㧔ᦨ⚳ᡷ⸓㧕 1995 ᐕ 10 ᦬. 1995 ᐕ 10 ᦬ 1995 ᐕ 10 ᦬ 1998 ᐕ 11 ᦬. 2000 ᐕ 5 ᦬ 1998 ᐕ 11 ᦬. 2000 ᐕ 5 ᦬ 2003 ᐕ 2 ᦬. ౏⊛ௌോߩ▤ℂߣ⽷᡽⊛⣀ᒙᕈ㧙SAI ߩẜ࿷⊛ᓎഀ㧙 Public Debt Management and Fiscal Vulnerability: Potential Roles for SAIs ⽷᡽⊛᥸㔺㧙ௌോ▤ℂߣ SAI ߩᓎഀ߳ߩ฽ᗧ㧙 Fiscal Exposures: 2003 ᐕ 2 ᦬ Implications for Debt Management and the Role for SAIs ⅣႺᬌᩏ WG ᄤὼ⾗Ḯળ⸘ Natural Resource Accounting 1998 ᐕ 5 ᦬ ࿖㓙ⅣႺදቯߩᬌᩏߦ㑐ߒߡ SAI ߪߤߩࠃ߁ߦදജߢ߈ࠆ߆ How 1998 ᐕ 11 ᦬ SAIs may Co-operate on the Audit of International Environmental Accords ⅣႺ⊛ⷰὐ߆ࠄߩᬌᩏታᣉࠟࠗ࠳ࡦࠬ Guidance on Conducting Audits 2001 ᐕ 10 ᦬ of Activities with an Environmental Perspective ࿖㓙ⅣႺදቯߩᬌᩏ The Audit of International Environmental Accords 2001 ᐕ 10 ᦬ ⅣႺᬌᩏߣวⷙᕈᬌᩏ Environmental Audit and Regularity Auditing 2004 ᐕ 10 ᦬ ᜬ⛯น⢻ߥ⊒ዷ㧙SAI ߩᓎഀ㧙 Sustainable Development: The Role of 2004 ᐕ 10 ᦬ Supreme Audit Institutions ᳓໧㗴ߩᬌᩏ㧙SAI ߩ⚻㛎㧙 Auditing Water Issues: Experiences of 2004 ᐕ 3 ᦬ Supreme Audit Institutions ᑄ᫈‛▤ℂߩᬌᩏߦะߌߡ Towards Auditing Waste Management 2004 ᐕ 5 ᦬ ᳃༡ൻ WG ᳃༡ൻߩᬌᩏߩߚ߼ߩఝ⦟੐଀ࠟࠗ࠼࡜ࠗࡦ Guidelines on Best 1998 ᐕ 11 ᦬ Practice for the Audit of Privatisations 2001 ᐕ 10 ᦬ ቭ᳃⾗㊄⺞㆐ߣ⸵⹺นߩᬌᩏߩߚ߼ߩఝ⦟੐଀ࠟࠗ࠼࡜ࠗࡦ. Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions ⚻ᷣ⊛ⷙ೙ߩᬌᩏߩߚ߼ߩఝ⦟੐଀ࠟࠗ࠼࡜ࠗࡦ Guidelines on Best 2001 ᐕ 10 ᦬ Practice for the Audit of Economic Regulation 2004 ᐕ 10 ᦬ ቭ᳃౒หߦ߅ߌࠆ࡝ࠬࠢᬌᩏߩߚ߼ߩఝ⦟੐଀ࠟࠗ࠼࡜ࠗࡦ. Guidelines on Best Practice for the Audit of Risk in Public/Private Partnership PPP ࿖㓙ᯏ㑐ᬌᩏ TF ࿖㓙ᯏ㑐߳ߩᦨㆡߥᬌᩏታᣉߩߚ߼ߩේೣ Principles for Best Audit 2004 ᐕ 10 ᦬ Arrangements for International Institutions 2004 ᐕ 10 ᦬ ࿖㓙ᯏ㑐߳ߩᬌᩏታᣉߦ㑐ߔࠆ⽷ോⷙቯߩఝ⦟੐଀ Best Practice Example of Financial Rules and Regulations concerning Audit Arrangements in International Institutions ࿖㓙ᯏ㑐ߩᬌᩏ㧙SAI ߩߚ߼ߩࠟࠗ࠳ࡦࠬ㧙 Audit of International 2004 ᐕ 10 ᦬ Institutions: Guidance for Supreme Audit Institutions SAIs 㧔಴ౖ㧕INTOSAI website http://www.intosai.org/en/portal/documents/intosai/audit_related/documentsgoal3/, http://www.intosai.org/en/portal/documents/intosai/audit_related/documentsworkpap/ July 11, 2007 ࠃࠅ ૞ᚑ - 177 -.

(8) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. ࿑䋴㩷䉯䊷䊦㪊㑐ㅪ䈱⚵❱࿑㩷. 䉯䊷䊦䋳 ⍮⼂䈱౒᦭䈫ឭଏ 䉯䊷䊦䋳ㅪ⛊ᜂᒰ 䉟䊮䊄SAI. ౏⊛ௌോᆔຬળ ᆔຬ㐳䋺䊜䉨䉲䉮SAI ෳട䋺21䉦࿖SAI ITᬌᩏᆔຬળ ᆔຬ㐳䋺䉟䊮䊄SAI ෳട䋺32䉦࿖SAI ⅣႺᬌᩏWG ᆔຬ㐳䋺䉦䊅䉻SAI ෳട䋺58䉦࿖SAI ᳃༡ൻWG ᆔຬ㐳䋺䉟䉩䊥䉴SAI ෳട䋺41䉦࿖SAI 䊒䊨䉫䊤䊛⹏ଔWG ᆔຬ㐳䋺䊐䊤䊮䉴SAI ෳട䋺21䉦࿖SAI ࿖㓙ᯏ㑐ᬌᩏ㪫㪝 ᆔຬ㐳䋺䊂䊮䊙䊷䉪SAI ෳട䋺14䉦࿖SAI ࿖㓙䊙䊈䊷䊨䊷䉻䊥䊮䉫ኻ╷TF ᆔຬ㐳䋺䊕䊦䊷SAI ෳട䋺9䉦࿖SAI ἴኂ㑐ㅪេഥᬌᩏTF ᆔຬ㐳䋺䉥䊤䊮䉻SAI ෳട䋺19䉦࿖SAI. ᡽ᐭળ⸘ᬌᩏ࿖㓙䉳䊞䊷䊅䊦 ⊒ⴕ⠪䋺䉝䊜䊥䉦SAI. 㧔಴ౖ㧕INTOSAI website (http://www.intosai.org/en/portal/committees_working_groups_task_forces/goal_3_knowredge_sharing/ (July 11, 2007))ࠃࠅ૞ᚑ. - 178 -.

(9) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. 䋳䋮㩷 ኾ㐷⊛ᢥᦠ䈱ᕈᩰ㩷 ᆔຬળ㧘WG෸߮TF߇㐿⊒ߒߚၮḰ㧘ࠟࠗ࠼࡜ࠗࡦ╬ߩኾ㐷⊛ᢥᦠߪ㧘INCOSAI෶ߪℂ੐ળߦ߅޿ߡᛚ ⹺ߐࠇߚᓟ㧘⃻࿷ߪ੐ോ✚ዪ߇▤ℂߔࠆINTOSAIߩ࠙ࠚࡉࠨࠗ࠻ߢ౏㐿ߐࠇ㧘ട⋖࿖SAIߩෳ⠨ߦଏߐࠇ ࠆߣߣ߽ߦ৻⥸ߦ߽ឭଏߐࠇߡ޿ࠆ‫ޕ‬ട⋖࿖SAIߦߣߞߡ㧘 ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ࠍޠ‬ᆎ߼ߣߔࠆኾ㐷⊛ ᢥᦠࠍ᡽ᐭળ⸘ᬌᩏߩታോߦㆡ↪ߔࠆߎߣߪ㧘ᒝ೙ߣߪߐࠇߡ޿ߥ޿‫ߪࠇߎޕ‬ട⋖࿖SAI߇㒢ቯߐࠇߚᬌ ᩏᮭ㒢ߒ߆ਈ߃ࠄࠇߡ޿ߥ߆ߞߚࠅ㧘᡽ᐭળ⸘ᬌᩏၮḰߩ⸳ቯߦቢోߥⵙ㊂ࠍ᦭ߒߡ޿ߥ߆ߞߚࠅߔࠆߥ ߤ㧘ട⋖࿖SAIࠍขࠅᏎߊᴺ೙ᐲ㧘ᬌᩏታോ╬߇ߘࠇߙࠇ⇣ߥࠆ߆ࠄߢ޽ࠆ‫ޟ߼ߚߩߎޕ‬INTOSAIળ⸘ᬌ ᩏၮḰ‫ߪޠ‬㧘ട⋖࿖SAIߩ㑆ߢวᗧߐࠇߚఝ⦟੐଀ࠍ߹ߣ߼ߚ߽ߩߣ૏⟎ઃߌࠄࠇ㧘ฦട⋖࿖SAIߪ ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ߩߤ߇ޠ‬⒟ᐲਈ߃ࠄࠇߚᴺ⊛ᮭ㒢ߣਔ┙ߔࠆ߆㧘್ᢿߒߥߌࠇ߫ߥࠄߥ޿ߣߐࠇ ߡ޿ࠆ 8)‫ޕ‬. 䋴䋮㩷 ᡽ᐭળ⸘ᬌᩏၮḰ䈱ណ↪⁁ᴫ㩷 PSCߪ 2006 ᐕ 11 ᦬߆ࠄ 2007 ᐕ 2 ᦬ߦ߆ߌߡ੹ᓟߩኾ㐷⊛ᢥᦠߩ㐿⊒ߦ㑐ߔࠆട⋖࿖SAIߩ࠾࡯࠭ࠍᛠ ីߔࠆߚ߼㧘ోട⋖࿖SAI㧔186 ࠞ࿖╬㧕ࠍኻ⽎ߦࠨ࡯ࡌࠗࠍታᣉߒߚ߇㧘ߘߩਛߦߪട⋖࿖SAIߦ߅ߌࠆ ᡽ᐭળ⸘ᬌᩏၮḰߩណ↪⁁ᴫ߽฽߹ࠇߡ޿ߚ‫⚿ࠗࡌ࡯ࠨߩߎޕ‬ᨐߦࠃࠆߣ㧘࿁╵ߒߚ 100 ࠞ࿖SAIߩ߁ߜ ⽷ോᬌᩏ㧔Financial Audit㧕㧘Ḱ᜚ᕈᬌᩏ㧔Compliance Audit㧕෶ߪᬺ❣ᬌᩏ㧔Performance Audit㧕ߦ߅޿ߡ ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ࠍޠ‬ណ↪ߒߡ޿ࠆߩߪ 76 ࠞ࿖SAIߦ਄ߞߡ߅ࠅ㧘 ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ߪޠ‬᡽ ᐭળ⸘ᬌᩏၮḰߩਥᵹߣߥߞߡ޿ࠆ‫ߚ߹ޕ‬㧘ട⋖࿖SAIߦࠃߞߡߪᬌᩏߩౝኈߦᔕߓ‫ޟ‬INTOSAIળ⸘ᬌᩏ ၮḰ‫ޠ‬એᄖߩၮḰࠍណ↪ߔࠆ႐ว߽޽ࠆ߇㧘ߎߩࠨ࡯ࡌࠗ⚿ᨐߦࠃࠆߣ㧘࿁╵ߒߚ 100 ࠞ࿖SAIߩ߁ߜ⽷ ോᬌᩏ㧘Ḱ᜚ᕈᬌᩏ෶ߪᬺ❣ᬌᩏߦ߅޿ߡ㧘ԘIAASB߇㐿⊒ߒߚ࿖㓙⋙ᩏၮḰ㧔ISA㧕ࠍណ↪ߒߡ޿ࠆߩ ߪ 60 ࠞ࿖SAI㧘ԙฦ࿖ߩၮḰ⸳ቯਥ૕߇㐿⊒ߒߚ᡽ᐭળ⸘ᬌᩏၮḰࠍណ↪ߒߡ޿ࠆߩߪ 50 ࠞ࿖SAI㧘Ԛฦ ࿾ၞᯏ᭴߇㐿⊒ߒߚ᡽ᐭળ⸘ᬌᩏၮḰࠍណ↪ߒߡ޿ࠆߩߪ 29 ࠞ࿖SAI㧘ԛฦ࿖ߩၮḰ⸳ቯਥ૕߇㐿⊒ߒߚ ᳃㑆ㇱ㐷ߦㆡ↪ߐࠇࠆ⋙ᩏၮḰࠍណ↪ߒߡ޿ࠆߩߪ 27 ࠞ࿖SAIߣߥߞߡ޿ࠆ 9)‫ޕ‬. 㸉㩷 ᡽ᐭળ⸘ᬌᩏၮḰ䈱૕♽ൻ㩷䋱䋮㩷㪠㪥㪫㪦㪪㪘㪠䈱ၮḰ૕♽㩷 INTOSAI ߩᆔຬળ㧘WG ෸߮ TF ߪ㧘ߎࠇ߹ߢ⴫ 1 ෸߮⴫ 3 ߢ␜ߒߚࠃ߁ߥኾ㐷⊛ᢥᦠࠍ㐿⊒ߒߚታ❣ ࠍ᦭ߒߡ߅ࠅ㧘߹ߚ㧘੹ᓟߪ⴫ 2 ߢ␜ߒߚࠃ߁ߥኾ㐷⊛ᢥᦠߩ㐿⊒ࠍ੍ቯߒߡ޿ࠆ‫ߩࠄࠇߎޕ‬ኾ㐷⊛ᢥᦠ ߪ㧘ฦᆔຬળ╬ߢ߫ࠄ߫ࠄߦ㐿⊒ߐࠇߡ޿ߚߚ߼㧘᡽ᐭળ⸘ᬌᩏߦ㑐ߔࠆᢥᦠߣࠟࡃ࠽ࡦࠬߦ㑐ߔࠆᢥᦠ ߇ห೉ߦᛒࠊࠇߚࠅ㧘᡽ᐭળ⸘ᬌᩏߩේೣࠍⷙቯߒߚᢥᦠߣࠃࠅ⹦⚦ߥᚻ⛯ࠍⷙቯߒߚᢥᦠߩ⋧੕㑐ଥ߇ ᣿⏕ߢߥ߆ߞߚࠅߥߤߒߡ޿ߡ㧘ߘࠇߙࠇߩᢥᦠߩ⋧ኻ⊛૏⟎ઃߌ߇ਇ᣿ߢ޽ߞߚ‫ߢߎߘޕ‬㧘INTOSAI ߪ ⃻࿷㧘ട⋖࿖ SAI ߦኻߒߡߘࠇߙࠇߩᢥᦠߩᕈ⾰㧘਄ਅ㑐ଥ╬ߩ⋧ኻ⊛૏⟎ઃߌࠍ᣿⏕ߦߔࠆߚ߼㧘ฦᆔ ຬળ╬߇㐿⊒ߒߚᣢሽ෸߮዁᧪ߩߔߴߡߩᢥᦠࠍ⛔৻ߐࠇߚ৻ߟߩၮḰ૕♽ߦ⚵ߺㄟ߻ߎߣࠍᬌ⸛ߒߡ޿ ࠆ‫ߩߎޕ‬ၮḰ૕♽ߪ㧘ᰴߩࠃ߁ߦᬌᩏ㑐ㅪߩၮḰߣࠟࡃ࠽ࡦࠬ㑐ㅪߩၮḰߢ᭴ᚑߐࠇࠆ੍ቯߢ޽ࠆ 㧔INTOSAI ߩၮḰ૕♽ߦߟ޿ߡߪ㧘⴫ 4 ෳᾖ㧕 ‫ޕ‬ 8) 9). INTOSAI Auditing Standards, Foreword. INTOSAI/PSC 2007b pp. 3-4.. - 179 -.

(10) . ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. - 180 -.

(11) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. 䋱䋮䋱䋮㩷 ᬌᩏ㑐ㅪ䈱ၮḰ㩷 ᬌᩏ㑐ㅪߩ৻ㅪߩᢥᦠߦኻߔࠆ౒ㅢߩฬ⒓ߣߒߡ‫ᦨޟ‬㜞ળ⸘ᬌᩏᯏ㑐࿖㓙ၮḰ㧔International Standards of Supreme Audit Institutions㧦ISSAI㧕 ‫ࠍޠ‬ណ↪ߒ㧘ᬌᩏ㑐ㅪߩߔߴߡߩᢥᦠߦ࿕᦭ߩ ISSAI ⇟ภ߇ઃਈߐࠇࠆ‫ޕ‬ ၮḰ૕♽ߪᰴߩࠃ߁ߦ࡟ࡌ࡞ 1 ߆ࠄ࡟ࡌ࡞ 4 ߹ߢߩ 4 ጀߢ᭴ᚑߐࠇ㧘ISSAI ⇟ภߩᩴᢙߪ㧘ᒰ⹥ᢥᦠ߇ዻ ߔࠆ㓏ጀࠍ␜ߔ‫ޕ‬ 䋨䋱䋩䊧䊔䊦㪈㩷 ၮḰ૕♽ߩᦨ਄૏ߦ૏⟎ߔࠆ࡟ࡌ࡞ 1 ߦߪ㧘᡽ᐭળ⸘ᬌᩏߦ㑐ߔࠆၮᧄේೣࠍቯ߼ߚ߽ߩ߇฽߹ࠇࠆ‫ޕ‬ ౕ૕⊛ߦߪ 1977 ᐕߩ╙ 9 ࿁ INCOSAI ߢណᛯߐࠇߚ‫ࡑ࡝ޟ‬ት⸒‫߇ޠ‬ዻߔࠆ‫ࡑ࡝ޟߪࠇߎޕ‬ት⸒‫ ߇ޠ‬SAI ߩ ዻߔࠆ࿾ၞ㧘SAI ߦࠃࠆ᡽ᐭળ⸘ᬌᩏߩᚑᾫᐲ㧘SAI ߩ࿖ኅ⛔ᴦᯏ᭴਄ߩ࿾૏ߦ߆߆ࠊࠄߕ㧘ߔߴߡߩട ⋖࿖ SAI ߦߣߞߡ╬ߒߊ㊀ⷐߥ߽ߩߣ૏⟎ઃߌࠄࠇߡ޿ࠆ߆ࠄߢ޽ࠆ‫ࡑ࡝ޟߩߎޕ‬ት⸒‫ߪޠ‬㧘ԘSAI ߦࠃ ࠆ᡽ᐭળ⸘ᬌᩏߩ⋡⊛㧘ԙSAI ߩᬌᩏኻ⽎ᯏ㑐߆ࠄߩ⁛┙ᕈ㧘ԚSAI ߣ⼏ળ࡮᡽ᐭߣߩ㑐ଥ㧘ԛSAI ߩᬌ ᩏᮭ㒢㧘Ԝ᡽ᐭળ⸘ᬌᩏߩᣇᴺ࡮ᚻ⛯╬ࠍⷙቯߒߚ 25 ᧦ߢ᭴ᚑߐࠇ㧘INTOSAI ᵴേࠍᡰ߃ࠆℂᔨߣߥߞ ߡ޿ࠆ‫ޕ‬ 䋨䋲䋩䊧䊔䊦㪉㩷 ࡟ࡌ࡞ 2 ߦߪ㧘ട⋖࿖ SAI ߩ⚵❱ㆇ༡ߦ㑐ߔࠆⷙ▸ࠍቯ߼ߚ߽ߩ߇฽߹ࠇࠆ‫ౕޕ‬૕⊛ߦߪ‫ޟ‬SAI ⁛┙ᕈ ⷙ⒟‫ޠ‬ 㧘 ‫ޟ‬ㅘ᣿ᕈ࡮⺑᣿⽿છⷙ⒟‫ޠ‬෸߮‫ޟ‬INTOSAI ୶ℂⷙ⒟‫߇ޠ‬ዻߔࠆ‫ⷙߩࠄࠇߎߪࠇߎޕ‬⒟߇ኻ⽎ߣߒߡ ޿ࠆ SAI ߩᬌᩏኻ⽎ᯏ㑐߆ࠄߩ⁛┙ᕈ㧘⚵❱ㆇ༡ߩㅘ᣿ᕈ෸߮ SAI ⡯ຬߩ୶ℂⷰ߇㧘ᬌᩏߩታലᕈࠍ㜞߼ ࠆߣߣ߽ߦᬌᩏ⚿ᨐߩା㗬ᕈࠍ⏕଻ߔࠆ਄ߢᄢ߈ߥᓇ㗀ࠍਈ߃ࠆߣ⹺⼂ߐࠇߡ޿ࠆ߆ࠄߢ޽ࠆ‫ߩࠄࠇߎޕ‬ ⷙ▸ߪ‫ࡑ࡝ޟ‬ት⸒‫ߣޠ‬ห᭽ߦၮᧄ⊛ߥේೣࠍⷙቯߒߡ޿ࠆߚ߼㧘㗫❥ߦᡷቯߐࠇࠆߴ߈߽ߩߣߪߐࠇߡ޿ ߥ޿‫ޕ‬ 䋨䋳䋩䊧䊔䊦㪊㩷 ࡟ࡌ࡞ 3 ߦߪ㧘᡽ᐭળ⸘ᬌᩏߦ㑐ߔࠆၮḰࠍቯ߼ߚ߽ߩ߇฽߹ࠇࠆ‫ౕޕ‬૕⊛ߦߪ 1992 ᐕߩ╙ 14 ࿁ INCOSAIߢណᛯߐࠇߚ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫߇ޠ‬ዻߔࠆ‫ߩߎޕ‬ળ⸘ᬌᩏၮḰߪ㧘ၮᧄ⊛౏Ḱ㧘৻⥸ၮḰ㧘 ታᣉၮḰ෸߮ႎ๔ၮḰߢ᭴ᚑߐࠇ㧘ട⋖࿖SAI߇ᬌᩏࠍታᣉߔࠆ਄ߢㆩ቞ߔߴ߈ේೣ෸߮㊀ⷐߥᚻ⛯߈ࠍ ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ߩޠ‬ၮᧄ⊛౏Ḱߦ߅޿ߡ㧘᡽ᐭળ⸘ᬌᩏ ⏕┙ߔࠆߚ߼ߩᨒ⚵ߺࠍឭଏߒߡ޿ࠆ‫ޕ‬ ߪวⷙᕈᬌᩏ㧔Regularity Audit㧕෸߮ᬺ❣ᬌᩏ㧔Performance Audit㧕ߦ 2 ಽ㘃ߐࠇߡ޿ࠆ 10)‫ޕ‬ 䋨䋴䋩䊧䊔䊦㪋㩷 ၮḰ૕♽ߩᦨਅ૏ߦ૏⟎ߔࠆ࡟ࡌ࡞ 4 ߦߪ㧘᡽ᐭળ⸘ᬌᩏߦ㑐ߔࠆࠟࠗ࠼࡜ࠗࡦ߇฽߹ࠇࠆ‫ౕޕ‬૕⊛ߦ ߪ‫⽷ޟ‬ോᬌᩏࠟࠗ࠼࡜ࠗࡦ‫ޠ‬ 㧘 ‫ޟ‬Ḱ᜚ᕈᬌᩏࠟࠗ࠼࡜ࠗࡦ‫ޠ‬ 㧘 ‫ޟ‬ᬺ❣ᬌᩏታᣉࠟࠗ࠼࡜ࠗࡦ‫ޠ‬෸߮․ቯߩᬌᩏ ࠹࡯ࡑߦ㑐ߔࠆࠟࠗ࠼࡜ࠗࡦ߇฽߹ࠇࠆ‫ߪࡦࠗ࡜࠼ࠗࠟߩࠄࠇߎޕ‬㧘࡟ࡌ࡞ 3 ߩ‫ޟ‬INTOSAI ળ⸘ᬌᩏၮḰ‫ޠ‬ ࠍታ㓙ߦᬌᩏߦㆡ↪ߔࠆ႐วߩታോ਄ߩࠃࠅ⹦⚦ߥᚻ⛯ࠍⷙቯߒߡ޿ࠆ‫ ࡞ࡌ࡟ޕ‬4 ߦ߅޿ߡ㧘วⷙᕈᬌᩏ ߪ⽷ോᬌᩏ㧔Financial Audit㧕෸߮Ḱ᜚ᕈᬌᩏ㧔Compliance Audit㧕ߦ⚦ಽߐࠇ㧘ᦨ⚳⊛ߦ᡽ᐭળ⸘ᬌᩏߪ⽷ 10). INTOSAI Auditing Standards 1.0.38. วⷙᕈᬌᩏߦߪ⽷ോႎ๔ߩㆡᱜᕈࠍ଻⸽ߔࠆߚ߼ߦታᣉߐࠇࠆᬌᩏ㧘ળ⸘⚻ℂߩ㑐ㅪᴺ઎╬߳ߩḰ᜚ᕈࠍ ᬌ⸽ߔࠆߚ߼ߦታᣉߐࠇࠆᬌᩏߥߤ߇฽߹ࠇࠆ INTOSAI Auditing Standards 1.0.39 ‫ߚ߹ޕ‬㧘ᬺ❣ᬌᩏߦߪ⚻ᷣᕈ㧘ല₸ᕈ෸߮᦭ലᕈߩⷰὐ߆ࠄ ታᣉߐࠇࠆᬌᩏ߇฽߹ࠇࠆ INTOSAI Auditing Standards 1.0.40 ‫ޕ‬. - 181 -.

(12) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. ോᬌᩏ㧘Ḱ᜚ᕈᬌᩏ෸߮ᬺ❣ᬌᩏߦ 3 ಽ㘃ߐࠇߡ޿ࠆ‫߅ߥޕ‬㧘 ‫⽷ޟ‬ോᬌᩏࠟࠗ࠼࡜ࠗࡦ‫ߪߡ޿ߟߦޠ‬㧘એਅ ߩΦߢ⚫੺ߔࠆࠃ߁ߦ࿖㓙⋙ᩏၮḰ㧔ISA㧕ߣߩࠦࡦࡃ࡯ࠫࠚࡦࠬࠍ⋡ᜰߒߡ߅ࠅ㧘ISA ߣ INTOSAI ߇⁛ ⥄ߦ㐿⊒ߔࠆㇱಽߢ᭴ᚑߐࠇࠆ‫ޕ‬ 䋱䋮䋲䋮㩷䉧䊋䊅䊮䉴㑐ㅪ䈱ၮḰ㩷 INTOSAI ߩၮḰ૕♽ߩਛߦߪ㧘᡽ᐭળ⸘ᬌᩏߣኒធߦ㑐ㅪߔࠆౝㇱ⛔೙㧘ળ⸘╬ߩ᡽ᐭᯏ㑐ߩࠟࡃ࠽ࡦ ࠬߦ㑐ߒߡ㐿⊒ߒߚᢥᦠߦߟ޿ߡ߽⚵ߺㄟ߻ߎߣ߇ᬌ⸛ߐࠇߡ޿ࠆ‫ࠬࡦ࠽ࡃࠟޕ‬㑐ㅪߩ৻ㅪߩᢥᦠߦኻߔ ࠆ౒ㅢߩฬ⒓ߣߒߡ‫ߦࠬࡦ࠽ࡃࠟ࡮࠼࠶ࠣޟ‬㑐ߔࠆ INTOSAI ࠟࠗ࠳ࡦࠬ㧔INTOSAI Guidance for Good Governance㧦INTOSAI GOV㧕 ‫ࠍޠ‬ណ↪ߒ㧘ࠟࡃ࠽ࡦࠬ㑐ㅪߩߔߴߡߩᢥᦠߦߪ㧘࿕᦭ߩ INTOSAI GOV ⇟ ภ߇ઃਈߐࠇࠆ‫ ߩߎޕ‬INTOSAI GOV ߪ 4 ᩴߩ⇟ภ߇ઃਈߐࠇࠆߚ߼㧘ISSAI ߩ࡟ࡌ࡞ 4 ߦኻᔕߒߡ޿ࠆ‫ޕ‬. 䋲䋮㩷 ᡽ᐭળ⸘ᬌᩏ䈱․ᕈ㩷 ISSAI ߩ࡟ࡌ࡞ 4 ߦ߅޿ߡ㧘᡽ᐭળ⸘ᬌᩏߪ⽷ോᬌᩏ㧘Ḱ᜚ᕈᬌᩏ෸߮ᬺ❣ᬌᩏߦ 3 ಽ㘃ߐࠇߡ޿ࠆ߇㧘 ߎࠇߪᰴߦㅀߴࠆࠃ߁ߥ᡽ᐭળ⸘ᬌᩏߩ․ᕈߦኻᔕߒߚ߽ߩߣ⠨߃ࠄࠇࠆ‫ޕ‬ 䋲䋮䋱䋮㩷 Ḱ᜚ᕈᬌᩏ䈱ᔅⷐᕈ㩷 ᡽ᐭㇱ㐷ߩⴕ⽷᡽ᵴേߩၮᧄߪ㧘࿖߇ᒝ೙⊛ߦᓽ෼ߒߚ⒅⒢ࠍ᡽╷⋡⊛ߦᔕߓߡ㈩ಽߔࠆߎߣߢ޽ࠆ‫ޕ‬ ࿖᳃ߪᄙ᭽ߥ೑ኂ㑐ଥࠍ᦭ߒߡ޿ࠆߚ߼㧘ߎߩࠃ߁ߥ㈩ಽߪ㧘࿖᳃ߩઍ⴫⠪ߢ᭴ᚑߐࠇࠆ⼏ળߦ߅޿ߡክ ⼏ߐࠇ㧘⼏᳿ߐࠇߚ੍▚ߦࠃࠅⴕࠊࠇࠆ‫ߦ߁ࠃߩߎޕ‬᡽ᐭㇱ㐷ߩⴕ⽷᡽ᵴേߪ㧘⼏ળߩ੍▚⛔೙ࠍฃߌߡ ޿ࠆߎߣ߆ࠄ㧘ട⋖࿖ SAI ߪ㧘੍▚⛔೙߇᦭ലߦᯏ⢻ߒߡ޿ࠆߎߣࠍ⏕߆߼ࠆߚ߼㧘ળ⸘⚻ℂ߇੍▚ߦḰ ᜚ߒߡㆡᱜߦಣℂߐࠇߡ޿ࠆ߆ߤ߁߆ᬌᩏߔࠆᔅⷐ߇޽ࠆ‫ߚ߹ޕ‬㧘੍▚ၫⴕߦᒰߚࠅḰ᜚ߔߴ߈ળ⸘ಣℂ ߩේೣ෸߮ᚻ⛯ߦߟ޿ߡߪ㧘ၮᧄ⊛ߥ੐㗄߇ᴺᓞߢቯ߼ࠄࠇ㧘ታോ⊛ߥ੐㗄߇᡽઎㧘⋭઎╬ߦࠃࠅቯ߼ࠄ ࠇࠆ‫ޕ‬ห᭽ߦ㧘੍▚ၫⴕߦ઻޿ขᓧߒߚ⾗↥㧘⊒↢ߒߚ⽶ௌߩ▤ℂߦ㑐ߔࠆේೣ෸߮ᚻ⛯ߦߟ޿ߡ߽㧘ၮ ᧄ⊛ߥ੐㗄߇ᴺᓞߢቯ߼ࠄࠇ㧘ታോ⊛ߥ੐㗄߇᡽઎㧘⋭઎╬ߦࠃࠅቯ߼ࠄࠇࠆ‫ߦ߁ࠃߩߎޕ‬᡽ᐭㇱ㐷ߩⴕ ⽷᡽ᵴേߪ㧘ᴺ઎╬ߩ⛔೙ࠍฃߌߡ޿ࠆߎߣ߆ࠄ㧘ട⋖࿖ SAI ߪ㧘ᴺ઎╬ߦࠃࠆ⛔೙߇᦭ലߦᯏ⢻ߒߡ޿ ࠆߎߣࠍ⏕߆߼ࠆߚ߼㧘ળ⸘⚻ℂ߿⽷↥▤ℂ߇ᴺ઎╬ߦḰ᜚ߒߡㆡᱜߦಣℂߐࠇߡ޿ࠆ߆ߤ߁߆ᬌᩏߔࠆ ᔅⷐ߇޽ࠆ‫ޕ‬ 䋲䋮䋲䋮㩷⽷ോᬌᩏ䈱ᔅⷐᕈ㩷 ᡽ᐭㇱ㐷ߩⴕ⽷᡽ᵴേߪ㧘⼏ળߩ੍▚⛔೙ࠍฃߌߡ޿ࠆߚ߼㧘᡽ᐭㇱ㐷ߪળ⸘⚻ℂ߇੍▚ߦḰ᜚ߒߡㆡ ᱜߦಣℂߐࠇߚߎߣࠍ㧘⼏ળߦኻߒߡ⺑᣿ߔࠆ⽿છࠍ᦭ߒߡ޿ࠆ‫⺑ߩߎޕ‬᣿⽿છߪ㧘᡽ᐭㇱ㐷߇੍▚⑼⋡ ೎ߦ੍▚㗵ߣ᳿▚㗵ࠍኻᲧߐߖߚ᳿▚㧔ࡈࡠ࡯ߦ㑐ߔࠆ⽷ോႎ๔㧕ࠍ૞ᚑߒ㧘⼏ળ߳ឭ಴ߔࠆߎߣߦࠃࠅ ጁⴕߐࠇࠆ‫ߚ߹ޕ‬㧘᡽ᐭㇱ㐷ߩ⽷᡽⁁ᘒߪ࿖᳃ߩ⽶ᜂߦ⋥ធଥࠊࠆߚ߼㧘᡽ᐭㇱ㐷ߪ੍▚ၫⴕߦ઻޿ขᓧ ߒߚ⾗↥㧘⊒↢ߒߚ⽶ௌߩ⁁ᴫࠍ⼏ળߦኻߒߡ⺑᣿ߔࠆ⽿છࠍ᦭ߒߡ޿ࠆ‫⺑ߩߎޕ‬᣿⽿છߪ㧘ࠬ࠻࠶ࠢߦ 㑐ߔࠆ⽷ോႎ๔ࠍ૞ᚑߒ㧘⼏ળ߳ឭ಴ߔࠆߎߣߦࠃࠅጁⴕߐࠇࠆ‫࡯ࡠࡈޕ‬෸߮ࠬ࠻࠶ࠢߦ㑐ߔࠆ⽷ോႎ๔ ߪ㧘⼏ળ߇᡽ᐭㇱ㐷ߩ⺑᣿⽿છߩጁⴕ⁁ᴫࠍ⹏ଔߔࠆߣߣ߽ߦ㧘੍▚⛔೙╬ߦ㑐ߒߡวℂ⊛ߥᗧᕁ᳿ቯࠍ ⴕ߁႐วߦ೑↪ߐࠇࠆߎߣ߆ࠄ㧘ട⋖࿖ SAI ߪ㧘᡽ᐭㇱ㐷߇⺑᣿⽿છࠍㆡᱜߦጁⴕߒߡ޿ࠆߎߣࠍ⏕߆߼ ࠆߚ߼㧘⽷ോႎ๔߇੍▚ၫⴕ߿⽷↥▤ℂߩ⁁ᴫࠍㆡᱜߦ⴫␜ߒߡ޿ࠆ߆ߤ߁߆ᬌᩏߔࠆᔅⷐ߇޽ࠆ‫ޕ‬. - 182 -.

(13) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. 䋲䋮䋳䋮㩷 ᬺ❣ᬌᩏ䈱ᔅⷐᕈ㩷 ᳃㑆ㇱ㐷ߪᏒ႐ᯏ᭴ߦ߅޿ߡ┹੎ේℂߦߐࠄߐࠇߡ޿ࠆߚ߼㧘㕖⚻ᷣ⊛࡮㕖ല₸⊛ߥડᬺᵴേࠍⴕ߁ߣ Ꮢ႐ߩᶿ᳸ࠍฃߌ㧘Ꮢ႐߆ࠄߩㅌ಴ࠍ૛௾ߥߊߐࠇࠆ‫߼ߚߩߎޕ‬᳃㑆ㇱ㐷ߦߪ㧘⚻ᷣ⊛࡮ല₸⊛ߥડᬺᵴ േࠍⴕ߅߁ߣߔࠆࠗࡦ࠮ࡦ࠹ࠖࡉ߇௛޿ߡ޿ࠆ‫৻ޕ‬ᣇ㧘᡽ᐭㇱ㐷ߪᏒ႐ᯏ᭴ࠍㅢߓߡⴕ᡽ࠨ࡯ࡆࠬࠍឭଏ ߒߡ޿ࠆࠊߌߢߪߥ޿ߚ߼㧘⚻ᷣ⊛࡮ല₸⊛ߥⴕ᡽ᵴേࠍⴕ߅߁ߣߔࠆࠗࡦ࠮ࡦ࠹ࠖࡉ߇௛޿ߡ޿ߥ޿‫ޕ‬ ߹ߚ㧘᡽ᐭㇱ㐷ߪ⼏ળ෸߮ౝ㑑╬ߩ⽷᡽⛔೙ࠍฃߌߡ޿ࠆߚ߼㧘⚻ᷣᕈ࡮ല₸ᕈࠃࠅ㧘੍▚㧘ᴺ઎╬ߦḰ ᜚ߔࠆߎߣࠍఝవߔࠆ௑ะߦ޽ࠆ‫ߦ߁ࠃߩߎޕ‬᡽ᐭㇱ㐷ߦߪ㧘⚻ᷣ⊛࡮ല₸⊛ߥⴕ᡽ᵴേࠍⴕ߅߁ߣߔࠆ ࠗࡦ࠮ࡦ࠹ࠖࡉ߇௛޿ߡ޿ߥ޿ߎߣ߆ࠄ㧘ട⋖࿖ SAI ߪ㧘੍▚ߩ⚻ᷣ⊛࡮ല₸⊛ߥၫⴕࠍଦߔߚ߼㧘ⴕ᡽ ᵴേ߇ᦨዋߩ⾗Ḯᛩ౉ߢታᣉߐࠇߡ޿ࠆ߆ߤ߁߆㧘߹ߚ㧘৻ቯߩ⾗Ḯᛩ౉ߩਅߢᦨᄢߩⴕ᡽ࠨ࡯ࡆࠬ߇ឭ ଏߐࠇߡ޿ࠆ߆ߤ߁߆ᬌᩏߔࠆᔅⷐ߇޽ࠆ‫ޕ‬ ߹ߚ㧘᳃㑆ㇱ㐷ߪ೑⋉ࠍᓧࠆߚ߼ߦડᬺᵴേࠍⴕߞߡ߅ࠅ㧘Ꮢ႐ᯏ᭴ࠍㅢߓߡ⽷࡮ࠨ࡯ࡆࠬߩ↢↥ߦᔅ ⷐߥ⾗㊄╬ࠍ⺞㆐ߔࠆߣߣ߽ߦ㧘ߘߩᚑᨐ‛ߢ޽ࠆ⽷࡮ࠨ࡯ࡆࠬࠍ㧘ኻଔࠍᡰᛄ߁ᗧᕁߩ޽ࠆᶖ⾌⠪ߦឭ ଏߒߡ޿ࠆ‫ޕ‬᳃㑆ㇱ㐷ߪᏒ႐ᯏ᭴ߦ߅޿ߡ┹੎ේℂߦࠃࠆ⹏ଔࠍฃߌߡ޿ࠆߚ߼㧘⽷ോᖱႎ㧘ߟ߹ࠅ㧘෼ ⋉㧙⾌↪ߢ▚ቯߐࠇࠆ೑⋉ߛߌߢߘߩᬺ❣ࠍ⹏ଔߔࠆߎߣ߇ߢ߈ࠆ‫৻ޕ‬ᣇ㧘᡽ᐭㇱ㐷ߪ࿖᳃ߩ⑔␩ߩะ਄ ࠍ࿑ࠆߎߣߥߤߩ᡽╷⋡⊛ࠍ㆐ᚑߔࠆߚ߼ߦⴕ᡽ᵴേࠍⴕߞߡ߅ࠅ㧘࿖᳃߆ࠄᒝ೙⊛ߦᓽ෼ߒߚ⒅⒢ࠍ⽷ Ḯߣߒߡ㧘ߘߩᚑᨐ‛ߢ޽ࠆⴕ᡽ࠨ࡯ࡆࠬࠍᏒ႐ᯏ᭴ࠍ⚻↱ߒߥ޿ߢ࿖᳃ߦឭଏߒߡ޿ࠆ‫ޕ‬᡽ᐭㇱ㐷ߩⴕ ᡽ᵴേߪ㧘Ꮢ႐ᯏ᭴ߦ߅޿ߡ┹੎ේℂߦࠃࠆ⹏ଔࠍฃߌߡ޿ߥ޿ߚ߼㧘⽷ോᖱႎߛߌߢߪߘߩᬺ❣ࠍ⹏ଔ ߔࠆߎߣ߇ߢ߈ߥ޿‫ߦ߁ࠃߩߎޕ‬᡽ᐭㇱ㐷ߩ᡽╷⋡⊛ߩ㆐ᚑ⁁ᴫߪ㧘⽷ോᖱႎߛߌߢߪ⹏ଔߢ߈ߥ޿ߎߣ ߆ࠄ㧘ട⋖࿖ SAI ߪ㧘੍▚ߩലᨐ⊛ߥၫⴕࠍଦߔߚ߼㧘᡽╷߇ᚲᦼߩ⋡⊛ࠍ㆐ᚑߒߡ޿ࠆ߆ߤ߁߆㧘߹ߚ ߪ㧘ലᨐࠍ਄ߍߡ޿ࠆ߆ߤ߁߆ᬌᩏߔࠆᔅⷐ߇޽ࠆ‫ޕ‬. 㸊㩷 ᡽ᐭળ⸘ᬌᩏၮḰ䈫㪠㪪㪘䈱䉮䊮䊋䊷䉳䉢䊮䉴㩷䋱䋮㩷⽷ോᬌᩏ䈮㑐䈜䉎㪠㪥㪫㪦㪪㪘㪠䈱ᚢ⇛㩷 INTOSAIߩၮḰ૕♽ߦ߅޿ߡ㧘᡽ᐭળ⸘ᬌᩏߪ㧘࡟ࡌ࡞ 3 ߩINTOSAIળ⸘ᬌᩏၮḰߢߪวⷙᕈᬌᩏ෸߮ ᬺ❣ᬌᩏߦ 2 ಽ㘃ߐࠇߡ޿ࠆ߇㧘࡟ࡌ࡞ 4 ߢߪ⽷ോᬌᩏ㧘Ḱ᜚ᕈᬌᩏ෸߮ᬺ❣ᬌᩏߦ 3 ಽ㘃ߐࠇߡ޿ࠆ‫ޕ‬ ࡟ࡌ࡞ 4 ߩ⽷ോᬌᩏߣߪ㧘࡟ࡌ࡞ 3 ߩวⷙᕈᬌᩏߩ߁ߜ⽷ോႎ๔ߩㆡᱜᕈࠍ଻⸽ߔࠆߚ߼ߦታᣉߐࠇࠆ⽷ ോ⻉⴫ᬌᩏߩߎߣߢ㧘᳃㑆ㇱ㐷ߢታᣉߐࠇߡ޿ࠆ⽷ോ⻉⴫⋙ᩏߣၮᧄ⊛ߦห৻ߢ޽ࠆ‫ޕ‬INTOSAIߪࠃࠅᄙ ߊߩട⋖࿖SAIߢฃ౉ࠇน⢻ߥ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦࠍ㐿⊒ߔࠆߚ߼㧘࿖㓙⊛ߥၮḰ⸳ቯਥ૕ߢ޽ࠆ࿖㓙 ળ⸘჻ㅪ⋖㧔IFAC㧕ߩ࿖㓙⋙ᩏ࡮଻⸽ၮḰክ⼏ળ㧔IAASB㧕ߩኾ㐷⢻ജߣ⾗Ḯࠍ೑↪ߔࠆᚢ⇛ࠍណ↪ߒߚ 11)‫ޕ‬ ߎࠇߪ᡽ᐭㇱ㐷ߦ⊒↢ਥ⟵ળ⸘ࠍዉ౉ߔࠆ࿖߇Ⴧടߒߡ߈ߚߎߣߦ઻޿㧘᳃㑆ㇱ㐷ߩ⽷ോ⻉⴫⋙ᩏߦㆡ↪ ߐࠇࠆၮḰࠍ⽷ോᬌᩏߦḰ↪ߢ߈ࠆ⚛࿾߇㉯ᚑߐࠇߚ߆ࠄߢ޽ࠆ‫ ࡞ࡌ࡟߼ߚߩߎޕ‬4 ߩ⽷ോᬌᩏࠟࠗ࠼࡜ ࠗࡦߪ㧘ԘINTOSAIળ⸘ᬌᩏၮḰߣIAASB߇㐿⊒ߔࠆ࿖㓙⋙ᩏၮḰ㧔ISA㧕ߩ㑐ଥࠍ⸥ㅀߒߚᢥᦠ㧘ԙIAASB ߇㐿⊒ߔࠆฦISA㧘Ԛ᡽ᐭળ⸘ᬌᩏߩ․ᕈߦኻᔕߔࠆߚ߼㧘ฦISAߩ⋙ᩏᚻ⛯ࠍୃᱜߒߚࠅ㧘ᣂߚߥᬌᩏᚻ ⛯ࠍㅊടߒߚ‫ޟ‬ታോᜰ㊎㧔Practice Note㧦PN㧕 ‫ޠ‬ 㧘ԛISA߇㐿⊒ߐࠇߡ޿ߥ޿ಽ㊁ߦ㑐ߒߡታോ਄ߩᬌᩏᚻ⛯ ࠍⷙቯߒߚᢥᦠߢ᭴ᚑߔࠆߎߣߣߒߚ 12)‫ޕ‬ 11) 12). INTOSAI/FAS 2005 p. 1. INTOSAI/FAS 2005 p. 2.. - 183 -.

(14) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. 䋲䋮㩷㪠㪥㪫㪦㪪㪘㪠䈫㪠㪘㪘㪪㪙䈱㑐ଥ㩷䋲䋮䋱䋮㩷㪠㪘㪘㪪㪙䈱⚵❱㩷 ਎⇇ߩળ⸘჻࿅૕ߩ࿖㓙⚵❱ߢ޽ࠆ IFAC ߩ࿖㓙⋙ᩏታോᆔຬળ㧔IAPC㧕ߪ㧘1980 ᐕઍ߆ࠄ ISA ࠍ㐿⊒ ߒߡ߈ߚ߇㧘2002 ᐕߦ IFAC ߩ⚵❱ᡷ㕟߇ⴕࠊࠇ㧘IAASB ߦౣ✬ߐࠇߚ‫ ߩߎޕ‬IAASB ߪ㧘Ԙ18 ੱߩℂ੐ 㧔ળ⸘჻࿅૕ઍ⴫ 10 ੱ㧘࿖㓙⋙ᩏ੐ോᚲࡈࠜ࡯࡜ࡓઍ⴫ 5 ੱ㧘᡽ᐭㇱ㐷ઍ⴫ 3 ੱ㧕㧘ԙㆇ༡ᆔຬળ㧘Ԛഥ ⸒࡮⻁໧ࠣ࡞࡯ࡊ㧔Consultative Advisory Group㧦CAG㧕ߢ᭴ᚑߐࠇ㧘IFAC ߩ஺ਅߢ⁛┙ߒߚၮḰ⸳ቯਥ૕ ߣߒߡᵴേߒߡ޿ࠆ‫ߚ߹ޕ‬㧘ၮḰߩ࿖㓙⊛ߥࠦࡦࡃ࡯ࠫࠚࡦࠬߩᵹࠇߩਛߢ㧘ߘߩା㗬ᕈࠍ⏕଻ߔࠆᔅⷐ ᕈ߇㜞߹ߞߚߚ߼㧘2005 ᐕߦ౏⋉⋙ⷞᆔຬળ(Public Interest Oversight Board)߇⸳⟎ߐࠇ㧘IAASB ࠍ฽߼ߚ IFAC ߩᵴേࠍ౏⋉ߩⷰὐ߆ࠄ⋙ⷞߒߡ޿ࠆ‫ޕ‬INTOSAI ߣߩ㑐ଥߢߪ㧘IAASB ߩ᡽ᐭㇱ㐷ઍ⴫ℂ੐ߩ߁ߜ 2 ੱߪࠝ࡯ࠬ࠻࡜࡝ࠕળ⸘ᬌᩏ㒮㐳෸߮ࠬ࠙ࠚ࡯࠺ࡦળ⸘ᬌᩏ㒮೨ᬌᩏቭߢ޽ࠅ㧘߹ߚ㧘CAG ߦ߽ INTOSAI ߩઍ⴫ߣߒߡࠬ࠙ࠚ࡯࠺ࡦળ⸘ᬌᩏ㒮⡯ຬ߇ෳടߒߡ޿ࠆ‫ޕ‬ 䋲䋮䋲䋮㩷㪠㪘㪘㪪㪙䈱ၮḰ㩷 IAASB ߪ⃻࿷㧘Ԙᱧผ⊛ߥ⽷ോᖱႎߦኻߒߡ⋙ᩏࠍታᣉߔࠆ႐วߦㆡ↪ߐࠇࠆၮḰߣߒߡ ISA㧘ԙᱧผ ⊛ߥ⽷ോᖱႎߦኻߒߡ⺞ᩏ㧔Review㧕ࠍታᣉߔࠆ႐วߦㆡ↪ߐࠇࠆၮḰߣߒߡ࿖㓙⺞ᩏᬺോၮḰ㧘Ԛᱧผ ⊛ߥ⽷ോᖱႎએᄖߩᖱႎߦኻߒߡ଻⸽ᬺോࠍታᣉߔࠆ႐วߦㆡ↪ߐࠇࠆၮḰߣߒߡ࿖㓙଻⸽ᬺോၮḰ㧘ԛ 㑐ㅪࠨ࡯ࡆࠬߦㆡ↪ߐࠇࠆၮḰߣߒߡ࿖㓙㑐ㅪࠨ࡯ࡆࠬၮḰ㧘ԜISA㧘࿖㓙଻⸽ᬺോၮḰ෸߮࿖㓙㑐ㅪࠨ ࡯ࡆࠬၮḰߦḰ᜚ߒߡታᣉߐࠇࠆߔߴߡߩ⋙ᩏ࡮଻⸽ᬺോߦㆡ↪ߐࠇࠆၮḰߣߒߡ࿖㓙ຠ⾰▤ℂၮḰ 㧔ISQC㧕ࠍ㐿⊒ߒߡ޿ࠆ‫ ߜ߁ߩߎޕ‬ISA ߪ㧘INTOSAI ߇⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦߩ৻ㇱߣߒߡណ↪ߔࠆ੍ ቯߢ޽ࠆ߇㧘࠹࡯ࡑ೎ߦ 100 ߆ࠄ 999 ߩ ISA ⇟ภ߇ઃਈߐࠇ㧘ฦ ISA ߏߣߦࠟࠗ࠳ࡦࠬߣߣ߽ߦ⋙ᩏߦ㑐 ߔࠆၮᧄ⊛ߥේೣߣ㊀ⷐߥᚻ⛯߇ⷙቯߐࠇߡ޿ࠆ‫ޕ‬ 䋲䋮䋳䋮㩷㪠㪥㪫㪦㪪㪘㪠䈫㪠㪘㪘㪪㪙䈱วᗧ㩷 INTOSAI ߣ IAASB ߪ⾗Ḯߩ౒᦭ࠍ࿑ࠅ㧘ദജߩ㊀ⶄࠍᦨዊ㒢ߦᱛ߼ࠆ৻ᣇߢ㧘ߘߩ㐿⊒ߩೋᦼߩᲑ㓏 ߦ߅޿ߡᗧ⷗ߩ৻⥌ࠍ࿑ࠆߣߣ߽ߦၮḰߩࠦࡦࡃ࡯ࠫࠚࡦࠬࠍ㆐ᚑߔࠆߚ߼㧘ISA ߩ㐿⊒ߦ߅޿ߡදജߔ ࠆߎߣߢวᗧߒߚ‫ߩߎޕ‬วᗧࠍౕ૕ൻߔࠆߚ߼㧘INTOSAI ߩળ⸘ᬌᩏၮḰᆔຬળ㧔⃻࿷ߪኾ㐷⊛ၮḰᆔຬ ળ㧔PSC㧕ߦ⛔ว㧕ߣ IAASB ߪ㧘2004 ᐕߦੌ⸃੐㗄ⷡᦠࠍ✦⚿ߒ㧘INTOSAI ߩ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦߣ ISA ߩࠦࡦࡃ࡯ࠫࠚࡦࠬࠍ࿑ࠆߚ߼ߩදജࡊࡠࠫࠚࠢ࠻ࠍታᣉߔࠆࠬࠠ࡯ࡓࠍ᭴▽ߒߚ‫ޕ‬ਔ⠪ߩੌ⸃੐㗄 ⷡᦠߪ㧘2006 ᐕߦᡷ⸓ߐࠇߚ߇㧘⃻࿷ߩࠬࠠ࡯ࡓߪᰴߩࠃ߁ߦߥߞߡ޿ࠆ㧔⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦߣ ISA ߩࠦࡦࡃ࡯ࠫࠚࡦࠬ࡮ࠬࠠ࡯ࡓߦߟ޿ߡߪ㧘࿑ 5 ෳᾖ㧕 ‫ޕ‬. - 184 -.

(15) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. ࿑䋵㩷⽷ോᬌᩏ䉧䉟䊄䊤䉟䊮䈫㪠㪪㪘䈱䉮䊮䊋䊷䉳䉢䊮䉴䊶䉴䉨䊷䊛㩷 INTOSAI/PSC. IFAC. ⽷ോᬌᩏ䉧䉟䊄䊤䉟䊮 ዊᆔຬળ㩿㪝㪘㪪㪀. 㪠㪘㪘㪪㪙 ഥ⸒䊶⻁໧ 䉫䊦䊷䊒㩿㪚㪘㪞㪀. 䊒䊨䉳䉢䉪䊃੐ോዪ ㆇ༡ᆔຬળ 䊧䊐䉜䊧䊮䉴䊶䊌䊈䊦㪠㪘㪘㪪㪙੐ോዪ Ḱ᜚ᕈᬌᩏ䊧䊐䉜䊧䊮䉴 ኾ㐷ኅ䉫䊦䊷䊒. 㪠㪥㪫㪦㪪㪘㪠㩷㪧㪥䉺䉴䉪䊶䊐䉤䊷䉴. ળ⸘ⵙ್ᚲ ኾ㐷ኅ䉫䊦䊷䊒. ᣿⏕ൻ䊧䊐䉜䊧䊮䉴 ኾ㐷ኅ䉫䊦䊷䊒. 㪠㪘㪘㪪㪙䉺䉴䉪䊶䊐䉤䊷䉴. ෳട. 㪠㪘㪘㪪㪙૞ᬺㇱળ. 䊐䉤䊷䉦䉴䊶䉫䊦䊷䊒. 㐿⊒. 㐿⊒ ታോᜰ㊎ (PN). ታോᜰ㊎ (PN). 䇭ᡷ⸓䊶㐿⊒ ࿖㓙⋙ᩏၮḰ (ISA). 㧔಴ౖ㧕INTOSAI/FAS 2006a p.9, PSC website http://psc.rigsrevisionen.dk/composite-136.htm July 11, 2007 ࠃࠅ૞ᚑ. 䋳䋮㩷⽷ോᬌᩏ䉧䉟䊄䊤䉟䊮䈫㪠㪪㪘䈱䉮䊮䊋䊷䉳䉢䊮䉴㩷䋳䋮䋱䋮㩷䉴䉨䊷䊛㩷䋨䋱䋩䊒䊨䉳䉢䉪䊃੐ോዪ㩷 INTOSAI ߣ IAASB ߩදജࡊࡠࠫࠚࠢ࠻ࠍታᣉߔࠆߚ߼㧘PSC ߩ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦዊᆔຬળ 㧔Financial Audit Guidelines Subcommittee㧦FAS㧕ߩਛߦࡊࡠࠫࠚࠢ࠻੐ോዪ߇⸳⟎ߐࠇߚ‫ߩߎޕ‬੐ോዪߪ FAS ߩᆔຬ㐳߆ࠄછ๮ߐࠇࠆࡊࡠࠫࠚࠢ࠻੐ോዪ㐳ߣ 6 ੱߩ੐ോዪຬߢ᭴ᚑߐࠇ㧘ࠬ࠙ࠚ࡯࠺ࡦળ⸘ᬌᩏ 㒮ߦ⟎߆ࠇߡ޿ࠆ‫࠻ࠢࠚࠫࡠࡊޕ‬੐ോዪߪᲤᐕ㧘IAASB ߣߣ߽ߦ ISA ߩᡷ⸓෶ߪ㐿⊒૞ᬺߦᓥ੐ߔࠆੱ᧚ ╬ࠍ⏕଻ߔࠆߚ߼㧘ട⋖࿖ SAI ߦኻߒߡᬌᩏߩታോ⚻㛎ߣߣ߽ߦ᡽ᐭળ⸘ᬌᩏၮḰߦ㑐ߔࠆ⍮⼂ࠍ᦭ߔࠆ ⡯ຬߩ⊓㍳ࠍ᳞߼ߡ޿ࠆ‫ޕ‬ 䋨䋲䋩䊧䊐䉜䊧䊮䉴䊶䊌䊈䊦㩷 ࡊࡠࠫࠚࠢ࠻੐ോዪߩ᳞߼ߦᔕߓߡ⊓㍳ߒߚട⋖࿖SAIߩ⡯ຬߪ㧘࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ࠍ᭴ᚑߔࠆ‫ޕ‬ ߎߩ࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߦߪ 2006 ᐕߩ႐ว㧘70 ࠞ࿖SAI߆ࠄ 150 ੱߩ⡯ຬ߇⊓㍳ߐࠇߚ 13)‫ޕ‬FASߪߎߩ ࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߩਛ߆ࠄ㧘ԘIAASB࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ㧘ԙINTOSAI PN࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ㧘Ԛࡈࠜ ࡯ࠞࠬ࡮ࠣ࡞࡯ࡊ㧘ԛળ⸘ⵙ್ᚲኾ㐷ኅࠣ࡞࡯ࡊ㧘Ԝ᣿⏕ൻ࡟ࡈࠔ࡟ࡦࠬኾ㐷ኅࠣ࡞࡯ࡊ㧘ԝḰ᜚ᕈᬌᩏ ࡟ࡈࠔ࡟ࡦࠬኾ㐷ኅࠣ࡞࡯ࡊ߳ෳടߔࠆኾ㐷ኅࠍછ๮ߔࠆ‫ߩࠄࠇߎޕ‬ኾ㐷ኅߪ㧘ታ㓙ߦIAASBߣߩળ⼏߿ ࡊࡠࠫࠚࠢ࠻੐ോዪߢߩળ⼏ߦෳടߔࠆㅢᏱߩኾ㐷ኅߣ㧘ળ⼏ߦෳടߒߥ޿ߢߘࠇߙࠇߩ࿖ߩળ⸘ᬌᩏ㒮. 13). INTOSAI/FAS 2006a p. 1.. - 185 -.

(16) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. ߦ࿷ᐡߒߚ߹߹ኾ㐷ኅࠍᡰេߔࠆᓟᣇᡰេኾ㐷ኅߢ᭴ᚑߐࠇࠆ‫ޕ‬2006 ᐕߩ႐ว㧘⊓㍳ߐࠇߚ⡯ຬ 150 ੱߩ ߁ߜ 44 ੱ߇ኾ㐷ኅ෸߮ᓟᣇᡰេኾ㐷ኅߦછ๮ߐࠇߚ 14)‫ޕ‬ 䋨䋳䋩㪠㪘㪘㪪㪙䉺䉴䉪䊶䊐䉤䊷䉴㩷 IAASB࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߪ㧘IAASB߇ᣢሽߩISAࠍᡷ⸓ߒߚࠅ㧘ᣂⷙߩISAࠍ㐿⊒ߔࠆߚ߼ߦ૞ᬺㇱળࠍ ┙ߜ਄ߍߚ႐ว㧘ߘߩ૞ᬺߦෳടߔࠆߚ߼㧘࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߩਛ߆ࠄ 1 ੱߩINTOSAIኾ㐷ኅߣዋߥ ߊߣ߽ 1 ੱߩᓟᣇᡰេኾ㐷ኅ߇છ๮ߐࠇࠆ‫ޕ‬IAASB૞ᬺㇱળ߳ߩෳട⠪ߪ㧘ISAࠍน⢻ߥ㒢ࠅ᡽ᐭળ⸘ᬌ ᩏ߳ߘߩ߹߹ㆡ↪ߢ߈ࠆࠃ߁ߦߔࠆߚ߼㧘᡽ᐭળ⸘ᬌᩏߩ․ᕈࠍISAߦ෻ᤋߐߖࠆ⽿ോࠍ᦭ߔࠆ‫ߚ߹ޕ‬㧘 IAASB࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߪ㧘ߘࠇߙࠇ߇ᡷ⸓෶ߪ㐿⊒૞ᬺߦෳടߒߚISAߦ㑐ߒߡ㧘ᡷ⸓෶ߪ㐿⊒⚳ੌᓟ 9 ࠞ᦬એౝߦታോᜰ㊎㧔PN㧕ࠍ㐿⊒ߒ㧘ߘߩਛߢᒰ⹥ISAࠍ᡽ᐭળ⸘ᬌᩏߦㆡ↪ߔࠆ႐วߩᚻ⛯ࠍ⹦⚦ߦⷙ ቯߒߚࠅ㧘 ᡽ᐭળ⸘ᬌᩏߩ․ᕈߦኻᔕߔࠆߚ߼㧘 ᳃㑆ㇱ㐷ߢߪᔅⷐߣߐࠇߥ޿ᣂߚߥᚻ⛯ࠍⷙቯߒߡ޿ࠆ‫ޕ‬ IAASB࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ߇છ๮ߐࠇࠆ႐ว㧘⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦߪᒰ⹥࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ߇ᡷ⸓෶ߪ㐿 ⊒૞ᬺߦ㑐ਈߒߚISAߣ⁛⥄ߦ㐿⊒ߒߚታോᜰ㊎㧔PN㧕ߢ᭴ᚑߐࠇࠆ 15)‫ޕ‬ 䋨䋴䋩㪠㪥㪫㪦㪪㪘㪠㩷㪧㪥䉺䉴䉪䊶䊐䉤䊷䉴㩷 INTOSAI PN࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߪ㧘IAASB߇੹ᓟᢙᐕ㑆㧘૞ᬺㇱળࠍ┙ߜ਄ߍࠆ⷗ㄟߺ߇ߥ޿ISAߦߟ޿ ߡ ታോᜰ㊎㧔PN㧕ࠍ㐿⊒ߔࠆߚ߼㧘࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߩਛ߆ࠄ 2 ੱߩኾ㐷ኅߣ 2㨪3 ੱߩᓟᣇᡰេኾ 㐷ኅ߇છ๮ߐࠇࠆ‫ޕ‬ฦINTOSAI PN࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߪㅢᏱ㧘⋧੕ߦ㑐ㅪߔࠆ 1㨪4 ઙߩISAߦଥࠆታോᜰ ㊎㧔PN㧕ࠍ㐿⊒ߒ㧘ᔅⷐߦᔕߓIAASBߩᛛⴚࠬ࠲࠶ࡈߩഥ⸒ࠍᓧࠆ‫ޕ‬INTOSAI PN࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ߇છ ๮ߐࠇࠆ႐ว㧘⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦߪ㑐ㅪߩISAߣ⁛⥄ߦ㐿⊒ߒߚታോᜰ㊎㧔PN㧕ߢ᭴ᚑߐࠇࠆ 16)‫ޕ‬ 䋨䋵䋩䊐䉤䊷䉦䉴䊶䉫䊦䊷䊒㩷 ࡈࠜ࡯ࠞࠬ࡮ࠣ࡞࡯ࡊߪ㧘ԘIAASB㧘ԙIAASBߩINTOSAIઍ⴫ℂ੐㧘ԚIAASBഥ⸒࡮⻁໧ࠣ࡞࡯ࡊ㧔CAG㧕 ߩINTOSAIઍ⴫⠪㧘ԛIAASB࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ㧘ԜINTOSAI PN࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ㧘ԝળ⸘ⵙ್ᚲኾ㐷ኅ ࠣ࡞࡯ࡊߦኾ㐷⊛ߥഥ⸒ࠍⴕ߁ߚ߼㧘࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߩਛ߆ࠄዋߥߊߣ߽ 5 ੱߩኾ㐷ኅ߇છ๮ߐࠇ ࠆ‫ߪࡊ࡯࡞ࠣ࡮ࠬࠞ࡯ࠜࡈߩߎޕ‬INTOSAIߦኻߒߡIAASB߆ࠄᣢሽߩISAࠍᡷ⸓ߒߚࠅ㧘ᣂⷙߩISAࠍ㐿⊒ ߔࠆߚ߼ߦ૞ᬺㇱળࠍ┙ߜ਄ߍࠆᣦߩឭ᩺߇ⴕࠊࠇߚ႐ว㧘 ߘߩᔅⷐᕈߦߟ޿ߡᬌ⸛ߔࠆ⽿ോ߽᦭ߔࠆ 17)‫ޕ‬ ⃻࿷ߪ㧘ࠬ࠙ࠚ࡯࠺ࡦ㧘ࠞࡔ࡞࡯ࡦ㧘ࠗࡦ࠼㧘ධࠕࡈ࡝ࠞ෸߮ࠡ࡝ࠪࡖߩળ⸘ᬌᩏ㒮⡯ຬ߇છ๮ߐࠇߡ޿ ࠆ‫ޕ‬ 䋨䋶䋩ળ⸘ⵙ್ᚲኾ㐷ኅ䉫䊦䊷䊒㩷 ട⋖࿖SAIߩਛߦߪ㧘มᴺ⊛ᮭ㒢ࠍⴕ૶ߒߥ߇ࠄ᡽ᐭળ⸘ᬌᩏࠍⴕߞߡ޿ࠆળ⸘ᬌᩏ㒮߽฽߹ࠇߡ޿ࠆ‫ޕ‬ ળ⸘ⵙ್ᚲኾ㐷ኅࠣ࡞࡯ࡊߪ㧘ߎߩࠃ߁ߥⵙ್ᚲᒻᑼࠍណࠆ᡽ᐭળ⸘ᬌᩏߩ․ᕈࠍ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦ ߦ෻ᤋߐߖࠆⷰὐ߆ࠄ㧘ԘIAASBߩINTOSAIઍ⴫ℂ੐㧘ԙIAASBഥ⸒࡮⻁໧ࠣ࡞࡯ࡊ㧔CAG㧕ߩINTOSAI ઍ⴫⠪㧘ԚIAASB࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ㧘ԛINTOSAI PN࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ㧘Ԝࡈࠜ࡯ࠞࠬ࡮ࠣ࡞࡯ࡊߦഥ⸒. 14). INTOSAI/FAS 2006a p. 2. INTOSAI/FAS 2006c pp. 1-2. 16) INTOSAI/FAS 2006e pp. 1-2. 17) INTOSAI/FAS 2006d pp. 1-2. 15). - 186 -.

(17) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. ࠍⴕ߁ߚ߼㧘࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߩਛ߆ࠄዋߥߊߣ߽ 5 ੱߩኾ㐷ኅ߇છ๮ߐࠇࠆ 18)‫⃻ޕ‬࿷ߪ㧘ળ⸘ⵙ್ ᚲߢ޽ࠆࠡ࡝ࠪࡖ㧔ᆔຬ㐳㧕㧘ࡉ࡜ࠫ࡞㧘࠻࡞ࠦ෸߮࠴ࡘ࠾ࠫࠕߩળ⸘ᬌᩏ㒮⡯ຬ߇છ๮ߐࠇߡ޿ࠆ‫ޕ‬ 䋨䋷䋩᣿⏕ൻ䊧䊐䉜䊧䊮䉴ኾ㐷ኅ䉫䊦䊷䊒㩷 IAASBߪISAߦⷙቯߐࠇߡ޿ࠆ⋙ᩏᚻ⛯╬ߩᔅ㗇ߩ᦭ήࠍ᣿⏕ߦߔࠆߚ߼㧘2005 ᐕ߆ࠄࠢ࡜࡝࠹ࠖ࡮ࡊ ࡠࠫࠚࠢ࠻㧔Clarity Project㧕ࠍታᣉߒߡ޿ࠆ߇㧘ὐᬌ࡮⷗⋥ߒߩኻ⽎ߣߥࠆISAߦߪ㧘᡽ᐭㇱ㐷ߦ߅ߌࠆ⋙ ᩏᚻ⛯਄ߩ⇐ᗧ੐㗄㧔Public Sector Perspective㧦PSP㧕߇೎ㅜ㐿⊒ߐࠇߡ޿ࠆ߽ߩ߽޽ࠆ‫ޕ‬᣿⏕ൻ࡟ࡈࠔ࡟ ࡦࠬኾ㐷ኅࠣ࡞࡯ࡊߪ㧘IAASB߇PSPߦⷙቯߐࠇߡ޿ࠆ⋙ᩏᚻ⛯╬ߩᔅ㗇ߩ᦭ήࠍ᣿⏕ߦߔࠆ૞ᬺߣߣ߽ ߦ㧘PSPࠍ㑐ㅪߩISAߦ⚵ߺㄟ߻૞ᬺࠍᡰេߔࠆߚ߼㧘࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߩਛ߆ࠄዋߥߊߣ߽ 2 ੱߩኾ 㐷ኅ߇છ๮ߐࠇࠆ 19)‫ޕ‬ 䋨䋸䋩Ḱ᜚ᕈᬌᩏ䊧䊐䉜䊧䊮䉴ኾ㐷ኅ䉫䊦䊷䊒㩷 INTOSAIߩၮḰ૕♽ߦ߅޿ߡ㧘࡟ࡌ࡞ 3 ߩINTOSAIળ⸘ᬌᩏၮḰߢቯ⟵ߐࠇࠆวⷙᕈᬌᩏߪ㧘࡟ࡌ࡞ 4 ߢߪ⽷ോᬌᩏߣḰ᜚ᕈᬌᩏߦ⚦ಽߐࠇࠆߚ߼㧘PSCߦ߅޿ߡFASߣḰ᜚ᕈᬌᩏዊᆔຬળ㧔Compliance Audit Subcommittee㧦CAS㧕߇ߘࠇߙࠇ㐿⊒ߔࠆࠟࠗ࠼࡜ࠗࡦߩᢛวᕈࠍ⏕଻ߔࠆᔅⷐ߇↢ߓߚ‫ߢߎߘޕ‬㧘FAS ߣCASߪද⼏ࠍⴕ޿㧘Ḱ᜚ᕈᬌᩏࠟࠗ࠼࡜ࠗࡦߩ߁ߜ⽷ോᬌᩏߦ㑐ㅪߔࠆᬌᩏᚻ⛯ߩ㐿⊒ࠍදജߒߡⴕ߁ ߎߣߦวᗧߒߚ‫ޕ‬Ḱ᜚ᕈᬌᩏ࡟ࡈࠔ࡟ࡦࠬኾ㐷ኅࠣ࡞࡯ࡊߪ㧘ߎߩวᗧߦၮߠ߈㧘CASߦࠃࠆḰ᜚ᕈᬌᩏ ࠟࠗ࠼࡜ࠗࡦߩ㐿⊒૞ᬺࠍᡰេߔࠆߚ߼㧘࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߩਛ߆ࠄዋߥߊߣ߽ 4 ੱߩኾ㐷ኅ߇છ๮ ߐࠇࠆ 20㧕‫ޕ‬FASߪḰ᜚ᕈᬌᩏࠟࠗ࠼࡜ࠗࡦߣߩᢛวᕈࠍ⏕଻ߔࠆߚ߼㧘หࠟࠗ࠼࡜ࠗࡦߩ߁ߜ⽷ോᬌᩏߦ 㑐ㅪߔࠆᬌᩏᚻ⛯ࠍ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦߩ৻ㇱߦ⚵ߺㄟ߻ߎߣߣߒߚ‫ޕ‬ 䋳䋮䋲䋮㩷 ታ❣㩷䋨䋱䋩㪠㪘㪘㪪㪙䉺䉴䉪䊶䊐䉤䊷䉴㩷 2004 ᐕߦ INTOSAI ߣ IAASB ߣߩ㑆ߢੌ⸃੐㗄ⷡᦠ߇✦⚿ߐࠇߡએ㒠㧘9 ઙߩ ISA ߩᡷ⸓ߣ 1 ઙߩ ISA ߩᣂⷙ㐿⊒ࠍⴕ߁ߚ߼㧘10 ߩ IAASB ࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ߇✬ᚑߐࠇ㧘ߎࠇࠄߩ࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߦ INTOSAI ኾ㐷ኅ 9 ੱߣᓟᣇᡰេኾ㐷ኅ 18 ੱ߇છ๮ߐࠇߚ㧔IAASB ࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߩ✬ᚑߦߟ޿ߡߪ㧘⴫ 5 ෳᾖ㧕 ‫ޕ‬ ߎࠇࠄߩኾ㐷ኅߩᚲዻࠍ⷗ࠆߣࠞ࠽࠳㧘ࠝ࡜ࡦ࠳㧘࠾ࡘ࡯ࠫ࡯࡜ࡦ࠼㧘ࠬ࠙ࠚ࡯࠺ࡦ㧘ࠗࠡ࡝ࠬ㧘ࠕࡔ࡝ ࠞߥߤ㧘᡽ᐭㇱ㐷ߦ⊒↢ਥ⟵ળ⸘ࠍዉ౉ߒߚ࿖ߩળ⸘ᬌᩏ㒮⡯ຬ߇ᄢㇱಽࠍභ߼ߡ޿ࠆ‫ࠢࠬ࠲ߩࠄࠇߎޕ‬㨯 ࡈࠜ࡯ࠬߩ߁ߜISA230㧘 ISA260 ෸߮ISA800 ߦଥࠆฦ࠲ࠬࠢ㨯ࡈࠜ࡯ࠬߪߘࠇߙࠇߩᡷ⸓૞ᬺࠍ⚳ੌߐߖ㧘 ᡷ⸓ ߇ IAASB ߦࠃࠅᛚ⹺ߐࠇߚ‫ ߜ߁ߩߎޕ‬ISA230 ࠲ࠬࠢ㨯ࡈࠜ࡯ࠬߪ ISA230 ߦଥࠆታോᜰ㊎㧔PN㧕 ߩ㐿⊒૞ᬺࠍ⚳ੌߐߖ㧘2006 ᐕ 11 ᦬ߦ INTOSAI ℂ੐ળߩᛚ⹺ࠍᓧߚ‫ ߼ߚߩߎޕ‬ISA230 ࠲ࠬࠢ㨯ࡈࠜ࡯ࠬ ߪ IAASB ࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߣߒߡߩᵴേߪ⚳ੌߒߚ߇㧘ߘߩࡔࡦࡃ࡯ߪ⃻࿷㧘ISA230 ߩ᣿⏕ൻ࡟ࡈࠔ࡟ ࡦࠬኾ㐷ኅࠣ࡞࡯ࡊߣߒߡ㧘⋙ᩏᚻ⛯╬ߩᔅ㗇ߩ᦭ήࠍ᣿⏕ߦߔࠆ૞ᬺߥߤߦᓥ੐ߒߡ޿ࠆ‫ߥ߁ࠃߩߎޕ‬ ࠢ࡜࡝࠹ࠖ࡮ࡊࡠࠫࠚࠢ࠻ߢߪ㧘1 ઙߩ ISA ࠍὐᬌ࡮⷗⋥ߔߩߦ 1㨪2 ᐕࠍⷐߔࠆߣ⷗ㄟ߹ࠇߡ޿ࠆ‫ߚ߹ޕ‬㧘 ISA260 ෸߮ ISA800 ߦଥࠆฦ࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߪߘࠇߙࠇ ISA260 ෸߮ ISA800 ߦଥࠆታോᜰ㊎㧔PN㧕ߩ 㐿⊒૞ᬺࠍ߶߷⚳ੌߐߖ㧘2007 ᐕ 3 ᦬⃻࿷ߢ౏㐿⨲᩺ߩᲑ㓏ࠍㄫ߃ߡ޿ࠆ‫ޕ‬ 18). INTOSAI/FAS 2006b pp. 1-2. INTOSAI/FAS 2007a pp. 1-2. 20) INTOSAI/FAS 2007b p. 2.. 19). - 187 -.

(18) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. ৻ᣇ㧘ISA230㧘ISA260 ෸߮ ISA800 ߦଥࠆฦ࠲ࠬࠢ㨯ࡈࠜ࡯ࠬࠍ㒰ߊઁߩ࠲ࠬࠢ㨯ࡈࠜ࡯ࠬߪ㧘⃻࿷߽ᵴ േਛߢ㧘ߘࠇߙࠇߩ ISA ߩᡷ⸓෶ߪ㐿⊒૞ᬺࠍⴕ߁ߣߣ߽ߦߘࠇࠄߦଥࠆታോᜰ㊎㧔PN㧕ߩ㐿⊒૞ᬺࠍⴕ ߞߡ޿ࠆ‫ ߩࠄࠇߎޕ‬ISA ߩᡷ⸓෶ߪ㐿⊒૞ᬺߦߪ㧘ᦨ⚳⊛ߦ 2㨪3 ᐕࠍⷐߔࠆߣ⷗ㄟ߹ࠇߡ޿ࠆ‫ޕ‬ ⴫䋵㩷㪠㪘㪘㪪㪙䉺䉴䉪䊶䊐䉤䊷䉴䈱✬ᚑ㩷 ISA ⇟ภ ISA230. ISA ߩฬ⒓ ᢥᦠൻ (Documentation). ஻⠨ ᡷ⸓. ISA505. ኾ㐷ኅߩᚲዻ ࡁ࡞࠙ࠚ࡯SAI (ࠬ࠙ࠚ࡯࠺ ࡦ SAI㧘ࠕࡔ࡝ࠞ SAI) ࠟ ࡃ ࠽ ࡦ ࠬ ᜂ ᒰ ⠪ ߣ ߩ ࠦ ࡒ ࡘ ࠾ ࠤ ࡯ ࠪ ࡚ ࡦ ࡁ࡞࠙ࠚ࡯SAI (ࠬ࠙ࠚ࡯࠺ (Communications with Those Charged with Governance) ࡦ SAI㧘ࠕࡔ࡝ࠞ SAI) ࠨ࡯ࡆࠬឭଏᯏ㑐ߩ೑↪ ࡁ࡞࠙ࠚ࡯SAI (ⓨᏨ) (Use of Service Organisations) ᄖㇱ⏕⹺ (External Confirmations) ࠞ࠽࠳ SAI (ⓨᏨ). ISA550. 㑐ଥ⠪ (Related Parties). ห਄. ISA260 ISA402. ISA580 ISA620 ISA800. ISA805. ᧂቯ. ࠗࠡ࡝ࠬ SAI (࠼ࠗ࠷ SAI㧘ࡑ ࡟࡯ࠪࠕ SAI) ⚻༡⠪ߩ⺑᣿ (Management Representations) ⓨᏨ (࠴࡝ SAI㧘ࠗ࠲࡝ࠕ SAI) ኾ㐷ኅߩᬺോߩ೑↪ (Using the Work of an Expert) ࡉ࡜ࠫ࡞ SAI (ࡂࡦࠟ࡝࡯ SAI㧘࡟࠰࠻ SAI) ⋙ᩏੱߩ․ᱶ⋡⊛⋙ᩏᬺോႎ๔ᦠ ࠬ࠙ࠚ࡯࠺ࡦ SAI (ࠛ࠴ࠝࡇ (Auditor's Report on Special Purpose Audit Engagements) ࠕ SAI㧘ࠝ࡜ࡦ࠳ SAI㧘࠾ࡘ ࡯ࠫ࡯࡜ࡦ࠼ SAI) ⷐ⚂⽷ോ⻉⴫ߦ㑐ߔࠆႎ๔ᬺോ (Engagements to ࠬ࠙ࠚ࡯࠺ࡦ SAI (ࠛ࠴ࠝࡇ Report on Summary Financial Statements) ࠕ SAI㧘ࠝ࡜ࡦ࠳ SAI㧘࠾ࡘ ࡯ࠫ࡯࡜ࡦ࠼ SAI) ౝㇱ⛔೙ߩ㊀ⷐߥᰳ㒱߳ߩ⋙ᩏੱߩኻᔕ ࠨ࠙ࠫࠕ࡜ࡆࠕ SAI (࠾ࡘ࡯ (The Auditors Response to Material Weaknesses in ࠫ࡯࡜ࡦ࠼ SAI㧘ࠬ࠙ࠚ࡯࠺ Internal Controls) ࡦ SAI). ห਄ ห਄ ห਄. ห਄ ห਄ ห਄. ห਄. ᣂⷙ 㐿⊒. 㧔ᵈ㧕 ‫ޟ‬ኾ㐷ኅߩᚲዻ‫ޠ‬ᰣߩ㧔㧕ᦠ߈ߪ㧘ᓟᣇᡰេኾ㐷ኅߩᚲዻ‫ޕ‬ 㧔಴ౖ㧕INTOSAI/FAS (2007c) Appendix 1 䋨䋲䋩㪠㪥㪫㪦㪪㪘㪠㩷㪧㪥䉺䉴䉪䊶䊐䉤䊷䉴㩷 2004 ᐕߦ INTOSAI ߣ IAASB ߣߩ㑆ߢੌ⸃੐㗄ⷡᦠ߇✦⚿ߐࠇߡએ㒠㧘੹ᓟᢙᐕ㑆ᡷ⸓߇ⴕࠊࠇࠆ⷗ㄟ ߺߩߥ޿ ISA ߦଥࠆታോᜰ㊎㧔PN㧕ߩ㐿⊒ࠍⴕ߁ߚ߼㧘3 ߟߩ INTOSAI PN ࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ߇✬ᚑߐࠇ㧘 ߎࠇࠄߩ࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߦኾ㐷ኅ 7 ੱߣᓟᣇᡰេኾ㐷ኅ 5 ੱ߇છ๮ߐࠇߚ㧔INTOSAI PN ࠲ࠬࠢ࡮ࡈࠜ ࡯ࠬߩ✬ᚑߦߟ޿ߡߪ㧘⴫ 6 ෳᾖ㧕 ‫⃻ޕ‬࿷㧘࠲ࠬࠢ㨯ࡈࠜ࡯ࠬ 1 ߪ ISQC㧔࿖㓙ຠ⾰▤ℂၮḰ㧕1 ෸߮ ISA220㧘 ࠬࡢ࠶࠻ 1 ߪ ISA300㧘ISA315㧘ISA320㧘ISA330 ෸߮ ISA450㧘࠲ࠬࠢ࡮ࡈࠜ࡯ࠬ 240 ߪ ISA240 ߦଥࠆታ ോᜰ㊎㧔PN㧕ߩ㐿⊒૞ᬺࠍߘࠇߙࠇታᣉߒߡ޿ࠆ‫ ߜ߁ߩߎޕ‬2007 ᐕ 3 ᦬⃻࿷ߢ ISA220㧘ISA300㧘ISA315㧘 ISA320㧘ISA330 ෸߮ ISA450 ߦଥࠆታോᜰ㊎㧔PN㧕ߪ౏㐿⨲᩺ߩᲑ㓏ࠍㄫ߃ߡ޿ࠆ‫ޕ‬FAS ߪ IAASB ࠲ࠬ ࠢ࡮ࡈࠜ࡯ࠬ߇㐿⊒ߔࠆ߽ߩ߽฽߼㧘12 ઙߩታോᜰ㊎㧔PN㧕ߩ㐿⊒૞ᬺࠍ⚳ੌߐߖߚ਄ߢ㧘ߎࠇࠄࠍ 2007 ᐕ 11 ᦬ߦ㐿௅੍ቯߩ INCOSAI ߳ឭ಴ߒ㧘ߘߩᛚ⹺ࠍ᳞߼ࠆ੍ቯߢ޽ࠆ‫ޕ‬. - 188 -.

(19) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. ⴫䋶㩷㪠㪥㪫㪦㪪㪘㪠㩷㪧㪥䉺䉴䉪䊶䊐䉤䊷䉴䈱✬ᚑ㩷 ISA ⇟ภ ISQC1 ࠲ ࠬ ࠢ ࡮ ࡈ 䏒䏚 ࠬ 㧝. ISA ╬ߩฬ⒓. ኾ㐷ኅߩᚲዻ. ᱧผ⊛ߥ⽷ോᖱႎߩ⋙ᩏ㧘⺞ᩏ㧘଻⸽෸߮㑐ㅪᬺ ࠝ࡜ࡦ࠳ SAI㧘ࠗࠡ࡝ࠬ SAI (࡚ࠫ࡞ ോࠍታᣉߒߡ޿ࠆ੐ോᚲߩຠ⾰▤ℂ. ࠳ࡦ SAI㧘࠾ࡘ࡯ࠫ࡯࡜ࡦ࠼ SAI). (Quality Control for Firms that perform Audits and Reviews of Historical Financial Information, and other assurance and related services engagements) ISA220. ᱧผ⊛ߥ⽷ോᖱႎߩ⋙ᩏߩߚ߼ߩຠ⾰▤ℂ (Quality Control for Audits of Historical Financial Information). ISA300 ISA315. ⽷ോ⻉⴫⋙ᩏߩ⸘↹. ࠞ࠽࠳ SAI㧘ࡁ࡞࠙ࠚ࡯SAI㧘ࠬ࠙. (Planning an Audit of Financial Statements). ࠚ࡯࠺ࡦ SAI㧘ࠕࡔ࡝ࠞ SAI (ਛ࿖. ળ⸘ਥ૕ߣߘߩⅣႺߩℂ⸃෸߮㊀ⷐߥ⯯ன⴫␜ SAI㧘ࠬࠦ࠶࠻࡜ࡦ࠼ SAI㧘࠻࡞ࠦ SAI). ߩ࡝ࠬࠢߩ⹏ଔ (Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatements) ࠬ. ISA320. ⋙ᩏߩ⸘↹ߣታᣉߦ߅ߌࠆ㊀ⷐᕈ෸߮⋙ᩏਛߦ. ࡢ. ⼂೎ߐࠇߚ⯯ன⴫␜ߩ⹏ଔ. 䏓. (Materiarity in Planning and Performing an Audit and. ࠻. Evaluation of Misstatements Identified during the. 㧝. Audit) ISA330. ⹏ଔߐࠇߚ࡝ࠬࠢߦኻߔࠆ⋙ᩏੱߩᚻ⛯ (The Auditor's Procedures in Response to Assessed Risks). ISA450. ⋙ᩏਛߦ⼂೎ߐࠇߚ⯯ன⴫␜ߩ⹏ଔ (Evaluation of Misstatements Identified during an Audit). ࠲ ࠬ ࠢ ࡮ ࡈ 䏒䏚 ࠬ 㧞㧠㧜. ISA240. ⽷ോ⻉⴫⋙ᩏߦ߅޿ߡਇᱜⴕὑࠍᬌ⸛ߔࠆ⋙ᩏ ࡁ࡞࠙ࠚ࡯SAI (ⓨᏨ) ੱߩ⽿છ (Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements). 㧔ᵈ㧕‫ޟ‬ኾ㐷ኅߩᚲዻ‫ޠ‬ᰣߩ ᦠ߈ߪ㧘ᓟᣇᡰេኾ㐷ኅߩᚲዻ‫ޕ‬ 㧔಴ౖ㧕INTOSAI/FAS (2007c) Appendix 2. - 189 -.

(20) ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕. 㸋㩷䈍䉒䉍䈮㩷 INTOSAI ߪഃ⸳ 50 ๟ᐕࠍᄾᯏߦ㧘4 ߟߩࠧ࡯࡞㧔ᚢ⇛⋡ᮡ㧕߆ࠄߥࠆ 2005-2010 ᐕᚢ⇛⸘↹ࠍ╷ቯߒ㧘 ࠧ࡯࡞೎ߦ⚵❱ࠍౣ✬ߔࠆߣߣ߽ߦࠧ࡯࡞ࠍ㆐ᚑߔࠆߚ߼ߩᵴേࠍ㐿ᆎߒߚ‫ ࡞࡯ࠧߜ߁ߩߎޕ‬1 ߪ㧘 INTOSAI ߇ㆡಾ߆ߟലᨐ⊛ߥኾ㐷⊛ၮḰࠍ㐿⊒࡮ណ↪ߔࠆߎߣߦ⽸₂ߔࠆߎߣߦࠃࠅ㧘ട⋖࿖ SAI ߇ࠃࠅ ᒝജߢ㧘ࠃࠅ⁛┙⊛ߦߥࠅ㧘߆ߟࠃࠅᄙߊߩኾ㐷⊛ಽ㊁ߦ߅޿ߡᵴേߔࠆࠃ߁ߦዉߊߎߣߢ޽ࠆ‫ޕ‬INTOSAI ߪߎߩࠧ࡯࡞ࠍ㆐ᚑߔࠆᵴേߩ৻ߟߣߒߡ㧘ട⋖࿖ SAI ߦኻߒߡฦኾ㐷⊛ᢥᦠߩᕈ⾰㧘਄ਅ㑐ଥ╬ߩ⋧ኻ ⊛૏⟎ઃߌࠍ᣿⏕ߦߔࠆߚ߼㧘ฦᆔຬળ╬߇㐿⊒ߒߚᣢሽ෸߮዁᧪ߩߔߴߡߩኾ㐷⊛ᢥᦠࠍ⛔৻ߐࠇߚ৻ ߟߩၮḰ૕♽ߦ⚵ߺㄟ߻ࡊࡠࠫࠚࠢ࠻ࠍታᣉߒߡ޿ࠆ‫ޕ‬ ኾ㐷⊛ᢥᦠߩ૕♽ൻࡊࡠࠫࠚࠢ࠻ߢߪ㧘᡽ᐭળ⸘ᬌᩏ߇᳃㑆ㇱ㐷ߩ⋙ᩏߣ⋡⊛╬߇⇣ߥࠆߚ߼㧘᡽ᐭળ ⸘ᬌᩏࠍ⽷ോᬌᩏ㧘Ḱ᜚ᕈᬌᩏ෸߮ᬺ❣ᬌᩏߦಽߌ㧘Ḱ᜚ᕈᬌᩏ෸߮ᬺ❣ᬌᩏߦߟ޿ߡߪ INTOSAI ߇⁛ ⥄ߦ㐿⊒ߒߚࠟࠗ࠼࡜ࠗࡦࠍណ↪ߔࠆߣߣ߽ߦ㧘⽷ോᬌᩏߦߟ޿ߡߪ IAASB ߩ ISA ߣࠦࡦࡃ࡯ࠫࠚࡦࠬ ߐࠇߚࠟࠗ࠼࡜ࠗࡦࠍណ↪ߔࠆߎߣߣߒߚ‫⽷ࠅࠃߦࠇߎޕ‬ോᬌᩏߦߟ޿ߡߪ㧘IAASB ߣ౒หߢ ISA ߩᡷ⸓ ෶ߪ㐿⊒૞ᬺࠍⴕ߁ߎߣߣߥࠅ㧘ᦨዊ㒢ߩ⾗Ḯᛩ౉ߢ㜞ຠ⾰ߩၮḰࠍ᡽ᐭળ⸘ᬌᩏߦㆡ↪ߔࠆߎߣ߇น⢻ ߣߥߞߚ‫ߪࠇߎޕ‬᡽ᐭㇱ㐷ߦ⊒↢ਥ⟵ળ⸘ࠍዉ౉ߔࠆ࿖߇Ⴧടߒߡ߈ߚߎߣߦ઻޿㧘᳃㑆ㇱ㐷ߩ⽷ോ⻉⴫ ⋙ᩏߦㆡ↪ߐࠇࠆၮḰࠍ⽷ോᬌᩏߦḰ↪ߢ߈ࠆ⚛࿾߇㉯ᚑߐࠇߚ߆ࠄߢ޽ࠆ‫ޕ‬ INTOSAI ߪ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦߣ ISA ߩࠦࡦࡃ࡯ࠫࠚࡦࠬࠍ࿑ࠆߚ߼ߩࠬࠠ࡯ࡓࠍ᭴▽ߒ㧘⃻࿷㧘ട ⋖࿖ SAI ߩኾ㐷ኅߪ ISA ߩᡷ⸓෶ߪ㐿⊒૞ᬺߦෳടߒߚࠅ㧘ታോᜰ㊎㧔PN㧕ߩ㐿⊒૞ᬺࠍⴕߞߡ޿ࠆ‫ޕ‬ ળ⸘ၮḰߣ⋙ᩏၮḰߩࠦࡦࡃ࡯ࠫࠚࡦࠬߪ਎⇇⊛ߥầᵹߦߥߞߡ߅ࠅ㧘᳃㑆ㇱ㐷ߛߌߢߪߥߊ㧘᡽ᐭㇱ㐷 ߽߳ᵄ෸ߒߡ߈ߡ޿ࠆߣ⸒߃ࠃ߁‫ࠎࠈߜ߽ޕ‬㧘ട⋖࿖ SAI ߦࠃࠆᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙ၮḰ㧔ISSAI㧕ߩ ណ↪ߪᒝ೙ജࠍ᦭ߔࠆ߽ߩߢߪߥ޿߇㧘․ߦ⃻࿷㧘࿖ౝߦ߅޿ߡ᡽ᐭળ⸘ᬌᩏၮḰࠍ᦭ߒߡ޿ߥ޿ട⋖࿖ SAI ߦߣߞߡߺࠇ߫㧘ISSAI ߪߘߩ߹߹ណ↪ߒߥ޿߹ߢ߽㧘ߘࠇࠍࡌ࡯ࠬߦ࿖ౝߩᴺ೙ᐲ㧘ᬌᩏታോ╬ࠍ ෻ᤋߐߖߚ᡽ᐭળ⸘ᬌᩏၮḰࠍ㐿⊒ߔࠆ਄ߢෳ⠨ߦߥࠆߣ⠨߃ࠄࠇࠆ‫ޕ‬. 䋼ෳ⠨ᢥ₂䋾㩷 ᧲ା↵ 1990 ‫ޟ‬INTOSAI ᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙⚵❱ ߩᵴേߣߘߩേะ‫ޡޠ‬ળ⸘ᬌᩏ⎇ⓥ‫ޢ‬No. 2 INTOSAI 2004 INTOSAI: 50 Years 1953-2003. http://intosai.connexcc-hosting.net/blueline/upload/4124efestschrift.pdf July 11, 2007 INTOSAI 2005 STRATEGIC PLAN 2005-2010. http://www.intosai.org/blueline/upload/13estratplan.pdf July 11, 2007 INTOSAI/FAS 2005 WORK PLAN 2005-2007. http://psc.rigsrevisionen.dk/media 105,1033 /Work_Plan_2005-2007.pdf July 11, 2007 INTOSAI/FAS 2006a Report to the INTOSAI Governing Board by the INTOSAI PSC Financial Audit Guidelines Subcommittee. - 190 -.

(21) INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ. http://psc.rigsrevisionen.dk/media 222,1033 /Report_to_GB_2006.pdf July 11, 2007 INTOSAI/FAS 2006b Terms of Reference㧙Court of Accounts Expert Group. http://psc.rigsrevisionen.dk/media 177,1033 /ToR_Court_of_Accounts_Expert_Group.pdf July 11, 2007 INTOSAI/FAS 2006c Terms of Reference㧙Expert and Back-office expert working on a IAASB Task Force. http://psc.rigsrevisionen.dk/media 179,1033 /ToR_IAASB_TF.pdf July 11, 2007 INTOSAI/FAS 2006d Terms of Reference㧙Focus Group. http://psc.rigsrevisionen.dk/media 176,1033 /ToR_Focus_Group.pdf July 11, 2007 INTOSAI/FAS 2006e Terms of Reference㧙Practice Note Task Force. http://psc.rigsrevisionen.dk/media 180,1033 /ToR_PN_TF.pdf July 11, 2007 INTOSAI/FAS 2007a Terms of Reference㧙Clarity Reference Expert Group. http://psc.rigsrevisionen.dk/media 375,1033 /ToR_Clarity_Reference_Group.pdf July 11, 2007 INTOSAI/FAS 2007b Terms of Reference㧙Compliance Audit Reference Expert Group. http://psc.rigsrevisionen.dk/media 253,1033 /ToR_CAREG.pdf July 11, 2007 INTOSAI/FAS 2007c Quarterly Performance Report : Q1 2007. http://psc.rigsrevisionen.dk/media 319,1033 /2007_QPR_1.pdf July 11, 2007 INTOSAI/PSC 2007a International Standards of Supreme Audit Institutions:INTOSAI's Framework of Professional Standards. http://www.issai.org/media 386,1033 /Proposal_for_INCOSAI.doc July 20, 2007 INTOSAI/PSC 2007b NEEDS AND PRIORITIES IN DEVELOPING PROFESSIONAL STANDARDS FOR SUPREME AUDIT INSTITUTIONS: Results of a survey among the members of INTOSAI Draft. http://psc.rigsrevisionen.dk/media 246,1033 /PSCsurvey.pdf July 11, 2007 Kelly Anerud 2004 "Developing International Auditing Standards: Cooperation between INTOSAI and the International Federation of Accountants," International Journal of Government Auditing, October. http://www.intosaijournal.org/pdf/october2004journal.pdf July 11, 2007 . - 191 -.

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