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⸘ၮḰክ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 ᐕߦIASBߣࠕࡔ࡝ࠞߩળ⸘ၮḰ⸳ቯਥ૕ߢ޽ࠆ⽷ോળ⸘ၮḰክ⼏ળ㧔Financial Accounting Standards Board㧦FASB㧕ߣߩ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ߘߩᓟ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Ꮷ૬છ‫ޕ‬1)
Kelly Anerud 2004 p. 21.

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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⛔วฦ࿖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⸘ၮḰฦ࿖䈱ၮḰ⸳ቯਥ૕
ฦ࿖䈱⋙ᩏၮḰណ↪

ᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙⚵❱(INTOSAI)ᦨ㜞ળ⸘ᬌᩏᯏ㑐࿖㓙ၮḰ(ISSAI)ណ↪䊶⛔ว䇭ណ↪䊶⛔วฦ࿖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⠨߃ࠄࠇࠆ‫߃޿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INTOSAI߇࿖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 -

INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ߮⚵❱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❱⚵ߩࠄࠇߎޕ‬ߪ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⸳ቯਥ૕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⊛ၮḰኾ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ㅪេഥᬌᩏINTOSAI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 ෳᾖ‫ޕ‬5)- 173 -

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⇣ߥߞߡ޿ࠆ‫ࠅ߹ߟޕ‬㧘ᆔຬળߪߔߴߡߩട⋖࿖SAIߦߣߞߡ㊀ⷐߢ߆ߟ⛮⛯⊛ߦ㑐ᔃߩ޽ࠆኾ㐷⊛໧㗴ࠍขࠅ਄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⊛ᢥᦠߩታ❣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⸳⟎ߒߚ‫ࠄࠇߎޕ‬ߩᆔຬળߪ‫ޟ‬INTOSAI ળ⸘ᬌᩏၮḰ‫ޠ‬㧘‫ޟ‬ᬺ❣ᬌᩏታᣉࠟࠗ࠼࡜ࠗࡦ‫ߥ߁ࠃߩޠ‬ળ⸘ᬌᩏߦ㑐ߔࠆኾ㐷⊛ᢥᦠߣ‫ޟ‬ળ⸘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߹ࠇߚ‫ 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ߥߤࠍ⎇ⓥߔࠆߚ߼㧘1989 ᐕߦ EDP ᬌᩏᆔຬળ㧘1991 ᐕߦ౏⊛ௌോᆔຬળ㧘1992 ᐕߦⅣႺᬌᩏ WG㧘1992ᐕߦࡊࡠࠣ࡜ࡓ⹏ଔ WG㧘1993 ᐕߦ᳃༡ൻ WG㧘2001 ᐕߦ࿖㓙ᯏ㑐ᬌᩏ WG ࠍߘࠇߙࠇ⸳⟎ߒߚ‫ࠇߎޕ‬ࠄߩᆔຬળ╬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࡯࡞ 3ߦ⚵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‫ޕ‬7)ࠧ࡯࡞ 2 㑐ㅪߩኾ㐷⊛ᢥᦠߪ㧘⃻࿷ߩߣߎࠈ㐿⊒ߐࠇߡ޿ߥ޿‫ޕ‬- 174 -

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⸘ᬌᩏၮḰᆔຬળኾ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 for2004 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 andOther Information)ౝㇱ⛔೙ၮḰᆔຬળ౏౒ㇱ㐷ߩౝㇱ⛔೙ၮḰࠟࠗ࠼࡜ࠗࡦ (Guidelines for Internal

1992 ᐕ 10 ᦬Control Standards for the Public Sector)

2004 ᐕ 10 ᦬ౝㇱ⛔೙ߩ᦭ലᕈߦ㑐ߔࠆႎ๔ᦠࠟࠗ࠳ࡦࠬ㧙ౝㇱ⛔೙ߩㆇ

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 -

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⊛ၮḰኾ㐷⊛ၮḰᆔຬળ䋨PSC䋩
ᆔຬ㐳䋺䊂䊮䊙䊷䉪SAIෳട䋺65䉦࿖SAI䉯䊷䊦䋱ㅪ⛊ᜂᒰ䊘䊦䊃䉧䊦SAIㆇ༡ᆔຬળᆔຬ㐳䋺䊂䊮䊙䊷䉪SAIෳട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SAIෳട䋺11䉦࿖SAIḰ᜚ᕈᬌᩏዊᆔຬળ㩿CAS㪀
ᆔຬ㐳䋺䊉䊦䉡䉢䊷SAIෳട䋺10䉦࿖SAIᬺ❣ᬌᩏዊᆔຬળ
ᆔຬ㐳䋺䊑䊤䉳䊦SAIෳട䋺9䉦࿖SAI
SAI⁛┙ᕈዊᆔຬળ
ᆔຬ㐳䋺䉦䊅䉻SAIෳട䋺9䉦࿖SAIౝㇱ⛔೙ၮḰዊᆔຬળᆔຬ㐳䋺䊔䊦䉩䊷SAIෳട䋺28䉦࿖SAIળ⸘෸䈶ႎ๔ዊᆔຬળ
ᆔຬ㐳䋺䉝䊜䊥䉦SAIෳട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⊛ᢥᦠߩฬ⒓ᛚ⹺੍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

relatedto2007 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 ᦬INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻ⴫䋳㩷 䉯䊷䊦䋳㑐ㅪ䈱ኾ㐷⊛ᢥᦠ䋨㐿⊒ታ❣䋩㩷㐿⊒ WG ╬ฬኾ㐷⊛ᢥᦠߩฬ⒓ᛚ⹺㧔ᦨ⚳ᡷ⸓㧕

EDP ᬌᩏᆔຬળ

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 Disclosureof Public Debt
౏⊛ௌോߦଥࠆౝㇱ⛔೙ᬌᩏߩ⸘↹࡮ታᣉࠟࠗ࠳ࡦࠬ Guidance forPlanning and Conducting an Audit of Internal Controls of Public Debt
౏⊛ௌോߩႎ๔ࠟࠗ࠳ࡦࠬ Guidance on the Reporting of Public Debt

1995 ᐕ 10 ᦬౏⊛ௌോᆔຬળ

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 WGᄤὼ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 AccordsⅣႺ⊛ⷰ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 of2004 ᐕ 10 ᦬Supreme Audit Institutions᳓໧㗴ߩᬌᩏ㧙SAI ߩ⚻㛎㧙 Auditing Water Issues: Experiences of2004 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 andConcessions⚻ᷣ⊛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 inInternational 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 -

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SAIෳട䋺21䉦࿖SAI
ITᬌᩏᆔຬળ
ᆔຬ㐳䋺䉟䊮䊄SAIෳട䋺32䉦࿖SAI
ⅣႺᬌᩏWGᆔຬ㐳䋺䉦䊅䉻SAIෳട䋺58䉦࿖SAI
᳃༡ൻWG
ᆔຬ㐳䋺䉟䉩䊥䉴SAIෳട䋺41䉦࿖SAI䊒䊨䉫䊤䊛⹏ଔWG
ᆔຬ㐳䋺䊐䊤䊮䉴SAIෳട䋺21䉦࿖SAI࿖㓙ᯏ㑐ᬌᩏ㪫㪝ᆔຬ㐳䋺䊂䊮䊙䊷䉪SAIෳട䋺14䉦࿖SAI࿖㓙䊙䊈䊷䊨䊷䉻䊥䊮䉫ኻ╷TF
ᆔຬ㐳䋺䊕䊦䊷SAIෳട䋺9䉦࿖SAIἴኂ㑐ㅪេഥᬌᩏTF
ᆔຬ㐳䋺䉥䊤䊮䉻SAIෳട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

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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⠨ߦଏߐࠇࠆߣߣ߽ߦ৻⥸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⸘ᬌᩏၮḰ‫ߪޠ‬㧘ട⋖࿖SAIߩ㑆ߢวᗧߐࠇߚఝ⦟੐଀ࠍ߹ߣ߼ߚ߽ߩߣ૏⟎ઃߌࠄࠇ㧘ฦട⋖࿖SAIߪ‫ޟ‬INTOSAIળ⸘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޿ߡ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ࠍޠ‬ណ↪ߒߡ޿ࠆߩߪ 76 ࠞ࿖SAIߦ਄ߞߡ߅ࠅ㧘‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ߪޠ‬᡽ᐭળ⸘ᬌᩏၮḰߩਥᵹߣߥߞߡ޿ࠆ‫ߚ߹ޕ‬㧘ട⋖࿖SAIߦࠃߞߡߪᬌᩏߩౝኈߦᔕߓ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ޠ‬એᄖߩၮḰࠍណ↪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⊛ᢥᦠߪ㧘ฦᆔຬળ╬ߢ߫ࠄ߫ࠄߦ㐿⊒ߐࠇߡ޿ߚߚ߼㧘᡽ᐭળ⸘ᬌᩏߦ㑐ߔࠆᢥᦠߣࠟࡃ࠽ࡦࠬߦ㑐ߔࠆᢥᦠ߇ห೉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ฦᆔຬળ╬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.

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ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕

- 180 -

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 ofSupreme Audit Institutions㧦ISSAI㧕‫ࠍޠ‬ណ↪ߒ㧘ᬌᩏ㑐ㅪߩߔߴߡߩᢥᦠߦ࿕᦭ߩ ISSAI ⇟ภ߇ઃਈߐࠇࠆ‫ޕ‬ၮḰ૕♽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฽߹ࠇࠆ‫ޕ‬ౕ૕⊛ߦߪ 1977 ᐕߩ╙ 9 ࿁ INCOSAI ߢណᛯߐࠇߚ‫ࡑ࡝ޟ‬ት⸒‫߇ޠ‬ዻߔࠆ‫ࡑ࡝ޟߪࠇߎޕ‬ት⸒‫ ߇ޠ‬SAI ߩዻߔࠆ࿾ၞ㧘SAI ߦࠃࠆ᡽ᐭળ⸘ᬌᩏߩᚑᾫᐲ㧘SAI ߩ࿖ኅ⛔ᴦᯏ᭴਄ߩ࿾૏ߦ߆߆ࠊࠄߕ㧘ߔߴߡߩട
⋖࿖ SAI ߦߣߞߡ╬ߒߊ㊀ⷐߥ߽ߩߣ૏⟎ઃߌࠄࠇߡ޿ࠆ߆ࠄߢ޽ࠆ‫ࡑ࡝ޟߩߎޕ‬ት⸒‫ߪޠ‬㧘ԘSAI ߦࠃࠆ᡽ᐭળ⸘ᬌᩏߩ⋡⊛㧘ԙSAI ߩᬌᩏኻ⽎ᯏ㑐߆ࠄߩ⁛┙ᕈ㧘ԚSAI ߣ⼏ળ࡮᡽ᐭߣߩ㑐ଥ㧘ԛSAI ߩᬌᩏᮭ㒢㧘Ԝ᡽ᐭળ⸘ᬌᩏߩᣇᴺ࡮ᚻ⛯╬ࠍⷙቯߒߚ 25 ᧦ߢ᭴ᚑߐࠇ㧘INTOSAI ᵴേࠍᡰ߃ࠆℂᔨߣߥߞߡ޿ࠆ‫ޕ‬
䋨䋲䋩䊧䊔䊦 㪉㩷 ࡟ࡌ࡞ 2 ߦߪ㧘ട⋖࿖ SAI ߩ⚵❱ㆇ༡ߦ㑐ߔࠆⷙ▸ࠍቯ߼ߚ߽ߩ߇฽߹ࠇࠆ‫ౕޕ‬૕⊛ߦߪ‫ޟ‬SAI ⁛┙ᕈⷙ⒟‫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޽ࠆ‫ߩࠄࠇߎޕ‬ⷙ▸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⛯߈ࠍ‫ޟ‬INTOSAIળ⸘ᬌᩏၮḰ‫ߩޠ‬ၮᧄ⊛౏Ḱߦ߅޿ߡ㧘᡽ᐭળ⸘ᬌᩏ
⏕┙ߔࠆߚ߼ߩᨒ⚵ߺࠍឭଏߒߡ޿ࠆ‫ޕ‬ߪวⷙᕈᬌᩏ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૕⊛ߦߪ‫⽷ޟ‬ോᬌᩏࠟࠗ࠼࡜ࠗࡦ‫ޠ‬㧘‫ޟ‬Ḱ᜚ᕈᬌᩏࠟࠗ࠼࡜ࠗࡦ‫ޠ‬㧘‫ޟ‬ᬺ❣ᬌᩏታᣉࠟࠗ࠼࡜ࠗࡦ‫ޠ‬෸߮․ቯߩᬌᩏ࠹࡯ࡑߦ㑐ߔࠆࠟࠗ࠼࡜ࠗࡦ߇฽߹ࠇࠆ‫ߪࡦࠗ࡜࠼ࠗࠟߩࠄࠇߎޕ‬㧘࡟ࡌ࡞ 3 ߩ‫ޟ‬INTOSAI ળ⸘ᬌᩏၮḰ‫ޠ‬ࠍታ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᜚ᕈࠍᬌ⸽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 -

ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕ോᬌᩏ㧘Ḱ᜚ᕈᬌᩏ෸߮ᬺ❣ᬌᩏߦ 3 ಽ㘃ߐࠇߡ޿ࠆ‫߅ߥޕ‬㧘‫⽷ޟ‬ോᬌᩏࠟࠗ࠼࡜ࠗࡦ‫ߪߡ޿ߟߦޠ‬㧘એਅߩΦߢ⚫੺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ၮᧄ⊛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⽷ോႎ๔ߪ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 -

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₸⊛ߥડᬺᵴേࠍⴕ߅߁ߣߔࠆࠗࡦ࠮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↢↥ߦᔅⷐߥ⾗㊄╬ࠍ⺞㆐ߔࠆߣߣ߽ߦ㧘ߘߩᚑᨐ‛ߢ޽ࠆ⽷࡮ࠨ࡯ࡆࠬࠍ㧘ኻଔࠍᡰᛄ߁ᗧᕁߩ޽ࠆᶖ⾌⠪ߦឭଏߒߡ޿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⹏ଔߔࠆߎߣ߇ߢ߈ߥ޿‫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߹ߚߪ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޽ࠆ‫ޕ‬INTOSAIߪࠃࠅᄙߊߩട⋖࿖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)‫ޕ‬ߎࠇߪ᡽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ԙIAASB߇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 -

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฽߼ߚIFAC 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↪ߔࠆ੍ቯߢ޽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⊛ၮḰᆔຬળ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 ISAߩࠦࡦࡃ࡯ࠫࠚࡦࠬ࡮ࠬࠠ࡯ࡓߦߟ޿ߡߪ㧘࿑ 5 ෳᾖ㧕‫ޕ‬- 184 -

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੐ോዪㆇ༡ᆔຬળ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⸘ⵙ್ᚲኾ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, 2007ࠃࠅ૞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᭴ᚑߔࠆ‫ޕ‬ߎߩ࡟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 -

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ኅߣዋߥߊߣ߽ 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 9ࠞ᦬એౝߦታോᜰ㊎㧔PN㧕ࠍ㐿⊒ߒ㧘ߘߩਛߢᒰ⹥ISAࠍ᡽ᐭળ⸘ᬌᩏߦㆡ↪ߔࠆ႐วߩᚻ⛯ࠍ⹦⚦ߦⷙቯߒߚࠅ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ኅࠣ࡞࡯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޿ࠆ‫ޕ‬ળ⸘ⵙ್ᚲኾ㐷ኅࠣ࡞࡯ࡊߪ㧘ߎߩࠃ߁ߥⵙ್ᚲᒻᑼࠍណࠆ᡽ᐭળ⸘ᬌᩏߩ․ᕈࠍ⽷ോᬌᩏࠟࠗ࠼࡜ࠗࡦ
ߦ෻ᤋߐߖࠆⷰὐ߆ࠄ㧘ԘIAASBߩINTOSAIઍ⴫ℂ੐㧘ԙIAASBഥ⸒࡮⻁໧ࠣ࡞࡯ࡊ㧔CAG㧕ߩINTOSAIઍ⴫⠪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 -

INTOSAI ߦ߅ߌࠆ᡽ᐭળ⸘ᬌᩏၮḰߩ૕♽ൻࠍⴕ߁ߚ߼㧘࡟ࡈࠔ࡟ࡦࠬ࡮ࡄࡀ࡞ߩਛ߆ࠄዋߥߊߣ߽ 5 ੱߩኾ㐷ኅ߇છ๮ߐࠇࠆ 18)‫⃻ޕ‬࿷ߪ㧘ળ⸘ⵙ್ᚲߢ޽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࡞ 4ߢߪ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᜚ᕈᬌᩏࠟࠗ࠼࡜ࠗ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 INTOSAIኾ㐷ኅ 9 ੱߣᓟᣇᡰេኾ㐷ኅ 18 ੱ߇છ๮ߐࠇߚ㧔IAASB ࠲ࠬࠢ࡮ࡈࠜ࡯ࠬߩ✬ᚑߦߟ޿ߡߪ㧘⴫ 5 ෳᾖ㧕‫ޕ‬ߎࠇࠄߩኾ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޿ࠆ‫ߥ߁ࠃߩߎޕ‬ࠢ࡜࡝࠹ࠖ࡮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޿ࠆ‫ޕ‬18)

INTOSAI/FAS 2006b pp. 1-2.
INTOSAI/FAS 2007a pp. 1-2.
20)
INTOSAI/FAS 2007b p. 2.

19)- 187 -

ળ⸘ᬌᩏ⎇ⓥ No.36㧔2007.9㧕

৻ᣇ㧘ISA230㧘ISA260 ෸߮ ISA800 ߦଥࠆฦ࠲ࠬࠢ㨯ࡈࠜ࡯ࠬࠍ㒰ߊઁߩ࠲ࠬࠢ㨯ࡈࠜ࡯ࠬߪ㧘⃻࿷߽ᵴേਛߢ㧘ߘࠇߙࠇߩ ISA ߩᡷ⸓෶ߪ㐿⊒૞ᬺࠍⴕ߁ߣߣ߽ߦߘࠇࠄߦଥࠆታോᜰ㊎㧔PN㧕ߩ㐿⊒૞ᬺࠍⴕߞߡ޿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 ⇟ภISA230

ISA ߩฬ⒓ᢥᦠൻ (Documentation)

஻⠨ᡷ⸓

ISA505ኾ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਄

ISA260ISA402

ISA580
ISA620
ISA800

ISA805ᧂቯࠗࠡ࡝ࠬ 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 (ࠛ࠴ࠝࡇReport 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 ߦଥࠆታോᜰ㊎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 -

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 ╬ߩฬ⒓ኾ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 andReviews of Historical Financial Information, and otherassurance and related services engagements)
ISA220ᱧผ⊛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 andAssessing the Risks of Material Misstatements)ࠬ

ISA320⋙ᩏߩ⸘↹ߣታᣉߦ߅ߌࠆ㊀ⷐᕈ෸߮⋙ᩏਛߦࡢ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)

࠲
ࠬ
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࡮
ࡈ
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㧞
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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 -

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 ߇ࠃࠅᒝജߢ㧘ࠃࠅ⁛┙⊛ߦߥࠅ㧘߆ߟࠃࠅᄙߊߩኾ㐷⊛ಽ㊁ߦ߅޿ߡᵴേߔࠆࠃ߁ߦዉߊߎߣߢ޽ࠆ‫ޕ‬INTOSAIߪߎߩࠧ࡯࡞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޿ࠆ‫ޕ‬ળ⸘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ߩណ↪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 -

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 theInternational Federation of Accountants," International Journal of Government Auditing, October.
http://www.intosaijournal.org/pdf/october2004journal.pdf July 11, 2007 - 191 -