問7
頻出度★★★
企業が作成する計算書類などを監査する者はどれか。
平成25年度 秋期 ITパスポート試験 問7
ストラテジ系企業活動 › 経営・組織論
This question's explanation and your answers so far.
解説
問 7
- ア
正解 The correct answer is ア, the accounting auditor. Under Japan's Companies Act, large companies and certain other companies must appoint an accounting auditor in order to protect shareholders and creditors; this body audits the financial statements (balance sheet, income statement, etc.) and their supplementary schedules. Only a certified public accountant or an audit corporation can become an accounting auditor. As an independent expert from outside the company, the accounting auditor verifies whether the financial statements properly present the company's financial position and business results, and prepares an accounting audit report. Therefore, the one who audits the financial statements and other calculation documents prepared by a company is the accounting auditor.
Incorrectイ
A system auditor is someone who, from an independent and expert standpoint, inspects and evaluates whether the planning, development, operation and maintenance of information systems are appropriate and whether availability, confidentiality and integrity are ensured, and then gives advice. The object of the audit is the information system and its management framework, not the accounting figures in financial statements, so this is wrong.
Incorrectウ
A judicial scrivener is a legal professional who handles or acts as an agent for registration procedures (commercial registration, real-estate registration) and deposit procedures, and who prepares documents to be submitted to courts and similar bodies. Although they deal with companies in matters such as registration at the time of incorporation, they have neither the authority nor the duty to audit financial statements, so this is wrong.
Incorrectエ
A tax accountant is a professional who performs tax-related work such as acting as an agent in tax matters, preparing tax documents, and giving tax consultations. Although they handle accounting figures when helping to prepare tax returns, that work is done for the purpose of paying taxes; they are not in a position to carry out an audit (accounting audit) that certifies, as a third party, that the financial statements are appropriate. Hence this is wrong.
ここがポイント
- Accounting auditor = a body that audits financial statements and other calculation documents under the Companies Act; only a certified public accountant or an audit corporation can take up this role. Standing outside the company and independent of it, the accounting auditor prepares an accounting audit report.
- Roles whose names contain the word audit are distinguished by what they audit: the accounting auditor covers accounting and financial statements, the system auditor covers information systems, and the internal auditor covers company operations in general. The judicial scrivener (registration) and the tax accountant (tax matters) are not auditing professions.
用語