{"id":1110,"date":"2019-07-11T00:03:54","date_gmt":"2019-07-10T15:03:54","guid":{"rendered":"http:\/\/ecoslyme.com\/?p=1110"},"modified":"2022-07-18T16:03:46","modified_gmt":"2022-07-18T07:03:46","slug":"uscpa-questions3","status":"publish","type":"post","link":"https:\/\/ecoslyme.com\/uscpa\/uscpa-questions3\/","title":{"rendered":"\u3010USCPA\u3011AUD\u306e\u8a66\u9a13\u554f\u984c\u3092\u5b9f\u969b\u306b\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff01"},"content":{"rendered":"<p><strong>ecoslyme<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>FAR\u3068BEC\u306b\u5f15\u304d\u7d9a\u304d\u3001\u6b21\u306fUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e<strong>AUD<\/strong>\u306e\u8a66\u9a13\u306e\u554f\u984c\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u554f\u984c\u307e\u3067\u898b\u3089\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306fUSCPA\u306b\u8208\u5473\u304c\u3042\u308b\u65b9\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfPink\">\u753b\u9762\u4e0a\u90e8\u306e<strong>USCPA<\/strong>\u30bf\u30d6\u306b\u6709\u610f\u7fa9\u306a\u8a18\u4e8b\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059<\/span>\u306e\u3067\u3001\u662f\u975e\u305d\u3061\u3089\u3082\u3054\u78ba\u8a8d\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f<span style=\"color: #000000;\"><strong>AUD<\/strong>\uff08<\/span><span style=\"color: #0000ff;\"><span style=\"color: #000000;\">Auditing and Attestation\uff09<\/span><\/span>\u3044\u308f\u3086\u308b<strong><span style=\"color: #ff0000;\">\u76e3\u67fb\u8ad6<\/span><\/strong>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">BEC\u3067\u5b66\u3093\u3060COSO\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u975e\u5e38\u306b\u51fa\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u306e\u8a66\u9a13\u306fUSCPA\u540c\u58eb\u306e\u79d1\u76ee\u3067\u3082\u5185\u5bb9\u304c\u88ab\u3063\u3066\u3044\u308b\u90e8\u5206\u304c\u3042\u308b\u305f\u3081\u3001\u53d7\u9a13\u751f\u306b\u3068\u3063\u3066\u306f\u3042\u308a\u304c\u305f\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001AUD\u306f<strong>\u975e\u5e38\u306b\u82f1\u8a9e\u529b\u304c\u554f\u308f\u308c\u308b\u79d1\u76ee<\/strong>\u3067\u3059\u3002\u79c1\u306f<span style=\"color: #ff0000;\">2\u56de<\/span>\u3082\u843d\u3061\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u72b6\u6cc1\u3092\u601d\u3044\u6d6e\u304b\u3079\u306a\u304c\u3089\u6df1\u304f\u8003\u3048\u306a\u3044\u3068\u89e3\u3051\u306a\u3044\u554f\u984c\u304c\u591a\u3044\u5370\u8c61\u3067\u3059\u3002\u3053\u308c\u306f<span style=\"color: #000000;\"><strong>\u5b9f\u52d9\u7d4c\u9a13\u8005\u306f\u975e\u5e38\u306b\u6709\u5229<\/strong><\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u79c1\u306f\u5168\u304f\u306e\u672a\u7d4c\u9a13\u8005\uff08\u8ca1\u52d9\u30fb\u7d4c\u7406\u542b\u3081\uff09\u3067\u3059\u304c\u3001Abitus\u306e\u30c6\u30ad\u30b9\u30c8\u3060\u3051\u3067\u5408\u683c\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001<strong>\u672a\u7d4c\u9a13\u8005\u3067\u3082\u5408\u683c\u306f\u5341\u5206\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e9\u901f\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306a\u554f\u984c\u304c\u51fa\u984c\u3055\u308c\u308b\u306e\u304b\u5177\u4f53\u7684\u306a\u554f\u984c\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-text\/\" target=\"_blank\" rel=\"noopener\">\u3010USCPA\u3011\u30c6\u30ad\u30b9\u30c8\u30fb\u554f\u984c\u96c6\uff08Wiley\u30fbBecker\u30fbRoger\u30fbGleim\uff09\u306e\u3054\u7d39\u4ecb<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u5b9f\u969b\u306bUSCPA\u306e\u554f\u984c\u3092\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff08AUD\uff09<\/h2>\n<p id=\"hmlaOBp\"><img decoding=\"async\" class=\"waku aligncenter wp-image-304 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/06\/img_5d07841d62d23.png\" alt=\"\" width=\"809\" height=\"584\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 809px; --smush-placeholder-aspect-ratio: 809\/584;\" \/><\/p>\n<p>USCPA\u306e\u554f\u984c\u306f\u4e0b\u8a18\u306eURL\u304b\u3089\u304a\u8a66\u3057\u3067\u53d7\u9a13\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002AICPA\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u30b5\u30f3\u30d7\u30eb\u306e\u30c6\u30b9\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u904e\u53bb\u554f\u306f\u500b\u4eba\u306b\u306f\u914d\u5e03\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5404\u4e88\u5099\u6821\u3084\u51fa\u7248\u793e\u3078\u63d0\u4f9b\u3055\u308c\u307e\u3059\u306e\u3067\u60aa\u3057\u304b\u3089\u305a\u3002<\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/future.aicpa.org\/resources\/article\/practice-with-accessible-cpa-exam-sample-tests\" target=\"_blank\" rel=\"noopener noreferrer\">Practice with accessible CPA Exam Sample Tests<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>AUD<\/strong><\/span><\/li>\n<\/ul>\n<p id=\"yiutTXz\"><img decoding=\"async\" class=\"waku aligncenter wp-image-4960 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/05\/img_6090ab83a63f2.png\" alt=\"\" width=\"1150\" height=\"1400\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1150px; --smush-placeholder-aspect-ratio: 1150\/1400;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u30b5\u30a4\u30c8\u306e\u300c<span style=\"color: #993366;\"><span style=\"color: #000000;\">Practice with the<\/span> Screen ReaderVersion: <strong>AUD<\/strong> Sample Test<\/span>\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u30b5\u30f3\u30d7\u30eb\u30c6\u30b9\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306e\u753b\u9762\u306e\u300c<span style=\"color: #ff0000;\">Launch<\/span>\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u30b9\u30bf\u30fc\u30c8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u6642\u3001\u753b\u9762\u306e<strong><span style=\"color: #ff0000;\">\u300cYour Launch Code\u300d\u3092\u30b3\u30d4\u30fc\u3059\u308b\u3053\u3068\u3092\u5fd8\u308c\u7121\u3044\u3067\u304f\u3060\u3055\u3044<\/span><\/strong>\u3002\u6b21\u306e\u753b\u9762\u3067\u8a70\u307f\u307e\u3059\u3002<\/p>\n<p id=\"CxzHrEQ\"><img decoding=\"async\" class=\"waku aligncenter wp-image-1111 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25ec16c12aa.png\" alt=\"\" width=\"803\" height=\"685\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 803px; --smush-placeholder-aspect-ratio: 803\/685;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>CONFIRM\u3068\u66f8\u3044\u3066\u3042\u308b\u5de6\u306e\u67a0\u5185\u306b\u3001\u4e0a\u306e<span style=\"color: #ff0000;\">\u300cYour Launch Code\u300d\u3092\u5165\u529b<\/span>\u3057\u3066\u3001CONFIRM\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p id=\"kHEsYqz\"><img decoding=\"async\" class=\"waku aligncenter wp-image-1112 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25ec3da5d2d.png\" alt=\"\" width=\"1031\" height=\"677\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1031px; --smush-placeholder-aspect-ratio: 1031\/677;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306e\u753b\u9762\u3067\u3001\u4e0b\u306e\u30dc\u30bf\u30f3\u3092\u62bc\u305b\u3070OK\u3067\u3059\u3002<\/p>\n<p id=\"KDHCfoR\"><img decoding=\"async\" class=\"waku aligncenter wp-image-291 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/06\/img_5d0773814624a.png\" alt=\"\" width=\"273\" height=\"53\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 273px; --smush-placeholder-aspect-ratio: 273\/53;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u554f\u984c\u306f5\u984c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c1\u554f<\/h3>\n<p id=\"DFTNzYd\"><img decoding=\"async\" width=\"1105\" height=\"276\" class=\"alignnone size-full wp-image-1114 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25ec87cd375.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1105px; --smush-placeholder-aspect-ratio: 1105\/276;\" \/><\/p>\n<blockquote><p>\u3042\u308b\u4f01\u696d\u304c\u7a0e\u6cd5\u57fa\u6e96\u4f1a\u8a08\uff08income tax basis\uff09\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u6e96\u5099\uff08\u4f5c\u6210\uff09\u3057\u3066\u3044\u308b\u3002\u4ed8\u5c5e\u6ce8\u8a18\u306b\u91cd\u8981\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u8981\u65e8\u306e\u8a18\u8f09\u304c\u3042\u308a\u3001\u8868\u793a\u306e\u57fa\u6e96\u3092\u8b70\u8ad6\u3057\u3001GAAP\uff08\u4e00\u822c\u306b\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\uff1a\u6700\u91cd\u8981\u8a9e\u53e5\uff09\u3068\u3053\u306e\u57fa\u6e96\u304c\u3069\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u304b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002income tax basis \u3068GAAP\u3068\u306e\u5dee\u306e\u5f71\u97ff\u984d\u306f\u3001<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">\u7570\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\uff08OCBOA\uff1a\u305d\u306e\u4ed6\u306e\u5305\u62ec\u7684\u4f1a\u8a08\u57fa\u6e96\uff09<\/span>\u306b\u304a\u3044\u3066\u3001\u91d1\u984d\u5dee\u306e\u8868\u793a\u3084\u6ce8\u8a18\u3067\u306e\u8aac\u660e\u306f\u5fc5\u8981\u306a\u306e\u304b\u3068\u3044\u3046\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>OCBOA\uff1aOther Comprehensive Basis Of Accounting<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b63\u76f4\u3044\u304d\u306a\u308a\u96e3\u554f\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u3001\u91d1\u984d\u3082\u51fa\u3059\u5fc5\u8981\u306f\u306a\u304f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3084\u76e3\u67fb\u5831\u544a\u66f8\u306b\u3082\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u898b\u96e3\u3057\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u304c\u3001\u5b9f\u52d9\u7684\u306a\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u7570\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u91d1\u984d\u51fa\u3059\u3068\u3044\u3046\u3053\u3068\u306f2\u30d1\u30bf\u30fc\u30f3\u3067\u4f1a\u8a08\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u3053\u308c\u3063\u3066\u304b\u306a\u308a\u5927\u5909\u3058\u3083\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d4c\u7406\u306e\u52b4\u529b\u304c2\u500d\u3082\u304b\u304b\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3060\u3063\u305f\u3089\u3053\u3093\u306a\u4f1a\u8a08\u57fa\u6e96\u3084\u3089\u306a\u3044\u3088\u3001\u3068\u306a\u308a\u305d\u3046\u306a\u6c17\u304c\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u79c1\u306f\u3053\u3046\u3044\u3063\u305f\u8003\u3048\u65b9\u3067\u3001\u5f53\u65e5\u306e\u521d\u898b\u306e\u554f\u984c\u3082\u5bfe\u5fdc\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\">\u73fe\u5b9f\u7684\u304b\u3069\u3046\u304b<\/span>\u3068\u3044\u3046\u3053\u3068\u3082\u30d2\u30f3\u30c8\u306b\u306a\u308b\u306e\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">Need\u00a0<b>not\u00a0<\/b>be quantified and included in either the notes to the financial statements or the auditor&#8217;s report.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c2\u554f<\/h3>\n<p id=\"vBiHWLl\"><img decoding=\"async\" width=\"876\" height=\"283\" class=\"alignnone size-full wp-image-1115 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25ec9421559.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 876px; --smush-placeholder-aspect-ratio: 876\/283;\" \/><\/p>\n<blockquote><p>\u4ee5\u4e0b\u306e\u4e8b\u8c61\u306e\u3046\u3061\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u5b58\u5728\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u6700\u3082\u9ad8\u3044\u3082\u306e\u306f\u3069\u308c\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u554f\u984c\u6587\u304c\u77ed\u3044\u306e\u3067\u52a9\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p id=\"HVruZAZ\">\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u3068\u3044\u3046\u30ef\u30fc\u30c9\u306f\u3001\u3088\u304f\u51fa\u3066\u304f\u308b\u8a9e\u53e5\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u3092\u793a\u5506\u3059\u308b\u4f8b\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<p>\u2460\u3000\u518d\u5efa\u3084\u50b5\u52d9\u306e\u5229\u5b50\u7387\u304c\u5e02\u5834\u5229\u5b50\u7387\u3088\u308a\u8457\u3057\u304f\u9ad8\u3044\u3001\u3042\u308b\u3044\u306f\u4f4e\u3044<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u2461\u3000\u58f2\u5374\u4e0d\u52d5\u7523\u306e\u4fa1\u984d\u304c\u9451\u5b9a\u4fa1\u5024\u3068\u8457\u3057\u304f\u7570\u306a\u3063\u3066\u3044\u308b<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u2462\u3000\u975e\u8ca8\u5e63\u6027\u8cc7\u7523\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u540c\u7a2e\u8cc7\u7523\u306e\u4ea4\u63db<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u2463\u3000\u652f\u6255\u3044\u4e88\u5b9a\u65e5\u306e\u306a\u3044\u501f\u5165\u91d1<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u30a8\u30b3\u8d14\u5c53\uff08\u3072\u3044\u304d\uff09\u904e\u304e\u308b\u5bfe\u5fdc\u3092\u9078\u3079\u3070\u826f\u3044\u3060\u3051\u306a\u306e\u3067\u3001\u6b63\u76f4\u30c1\u30e3\u30f3\u30b9\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">Selling real estate at a price that differs significantly from its appraised value.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c3\u554f<\/h3>\n<p id=\"rWTwtFM\"><img decoding=\"async\" width=\"1093\" height=\"260\" class=\"alignnone size-full wp-image-1116 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25eca22d971.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1093px; --smush-placeholder-aspect-ratio: 1093\/260;\" \/><\/p>\n<blockquote><p>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304c\u3001\u4e0d\u6b63\u8ca1\u52d9\u5831\u544a\u304b\u3089\u751f\u3058\u308bRMM\uff08\u91cd\u5927\u306a\u6b20\u9665\u306e\u30ea\u30b9\u30af\uff09\u306b\u3064\u3044\u3066\u76e3\u67fb\u4eba\u306e\u95a2\u5fc3\u3092\u6700\u3082\u9ad8\u3081\u308b\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3082\u8003\u3048\u308c\u3070\u7c21\u5358\u306a\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfPink marker-halfGreen\">\u4e0d\u6b63\u304c\u4e00\u756a\u3067\u304d\u305d\u3046\u306a\u30b7\u30c1\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u9078\u629e\u80a2\u3092\u9078\u3076<\/span>\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u81ea\u5206\u304c\u7d4c\u55b6\u8005\u3060\u3068\u3057\u305f\u3089\u3001\u3069\u3046\u3044\u3046\u30b7\u30c1\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u6642\u306b\u4f1a\u793e\u3092\u63fa\u308b\u304c\u3059\u30ec\u30d9\u30eb\u306e\u4e0d\u6b63\u3092\u884c\u304a\u3046\u3068\u601d\u3044\u307e\u3059\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u9078\u629e\u80a2\u306e\u4e2d\u3067\u3042\u308c\u3070\u3001\u5916\u90e8\u74b0\u5883\u304c\u5909\u5316\u3057\u3066\u9867\u5ba2\u304c\u6025\u6fc0\u306b\u6e1b\u3063\u305f\u6642\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u826f\u304f\u898b\u305b\u3066\u9280\u884c\u304b\u3089\u8cc7\u91d1\u3092\u501f\u308a\u3084\u3059\u304f\u3057\u305f\u3044\u3068\u601d\u3046\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u643a\u5e2f\u30b2\u30fc\u30e0\u306e\u8ab2\u91d1\u304c\u65b0\u305f\u306b\u898f\u5236\u3055\u308c\u307e\u3057\u305f\uff08\u7121\u3044\u3068\u601d\u3044\u307e\u3059\u304c\uff09\u3001\u3068\u306a\u308c\u3070\u643a\u5e2f\u30b2\u30fc\u30e0\u306e\u4f1a\u793e\u3067\u306f<span style=\"color: #ff0000;\">\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u308b\u306f\u305a<\/span>\u3068\u601d\u3044\u307e\u3059\u3088\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ed6\u306e\u9078\u629e\u80a2\u306f\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u6bd4\u8f03\u7684\u5c0f\u3055\u3044\u3082\u306e\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">The entity&#8217;s industry is experiencing declining customer demand.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c4\u554f<\/h3>\n<p id=\"RVuScVL\"><img decoding=\"async\" width=\"1068\" height=\"314\" class=\"alignnone size-full wp-image-1117 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25ecb2c7185.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1068px; --smush-placeholder-aspect-ratio: 1068\/314;\" \/><\/p>\n<blockquote><p>\u4ee5\u4e0b\u306e\u3046\u3061\u3001\u53ce\u76ca\u30b5\u30a4\u30af\u30eb\uff08revenue cycle\uff09\u306e\u6709\u52b9\u306a\u5185\u90e8\u7d71\u5236\u306e\u6b20\u9665\u306b\u3088\u3063\u3066\u3001\u6700\u3082<span style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif; font-size: 1.4rem;\">\u4e0d\u6b63\u306e\u6d3b\u52d5\u3092\u8d77\u3053\u3057\u5f97\u308b\u3082\u306e\u306f\u3044\u305a\u308c\u304b\u3002<\/span><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>&#8220;\u4e0d\u6b63&#8221;\u95a2\u4fc2\u306e\u554f\u984c\u306f\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u306e\u3067\u3059\u304c\u3001\u82f1\u6587\u304c\u96e3\u3057\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u9078\u629e\u80a2\u3067\u306f1\u9078\u629e\u80a2\u306b\u3064\u304d1\u884c\u7a0b\u3067\u3059\u304c\u3001\u8a66\u9a13\u3067\u306f1\u9078\u629e\u80a2\u306b\u3064\u304d3\u301c4\u884c\u51fa\u3066\u304f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u901f\u8aad\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>\u7d71\u5236\u6d3b\u52d5\u306eABC<\/strong><\/span>\u3092\u77e5\u3063\u3066\u3044\u308c\u3070\u89e3\u3051\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<p>\u627f\u8a8d\uff08<strong>A<\/strong>uthorization\uff09<\/p>\n<p>\u8a18\u9332\uff08<strong>B<\/strong>ookkeeping\uff09<\/p>\n<p>\u4fdd\u7ba1\uff08<wbr \/><strong>C<\/strong>ustody\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\">\u4e0a\u8a183\u3064\u306f\u8077\u52d9\u3092\u5206\u96e2\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b63\u89e3\u306f\u627f\u8a8d\uff08A\uff09\u3068\u4fdd\u7ba1\uff08C\uff09\u3092\u884c\u3046\u3001<span style=\"color: #ff0000;\">Authorization of credit memos by personnel who receive cash may permit the misappropriation of cash.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c5\u554f<\/h3>\n<p id=\"KeiecOZ\"><img decoding=\"async\" width=\"1103\" height=\"255\" class=\"alignnone size-full wp-image-1118 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25ecc10804d.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1103px; --smush-placeholder-aspect-ratio: 1103\/255;\" \/><\/p>\n<blockquote><p>CPA\u304c\u904e\u5e74\u5ea6\u306e\u671f\u9593\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u518d\u767a\u884c\u3092\u524d\u4efb\u306e\u76e3\u67fb\u9867\u5ba2\u304b\u3089\u4f9d\u983c\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u518d\u767a\u884c\u306e\u524d\u306b\u3001CPA\u306f\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u3059\u3079\u304d\u3067\u3059\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3082\u57fa\u672c\u7684\u306a\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3042\u308b\u9867\u5ba2\u4f01\u696d\u306b\u76e3\u67fb\u3092\u884c\u3044\u3001\u7fcc\u5e74\u306b\u9867\u5ba2\u4f01\u696d\u304c\u76e3\u67fb\u4eba\u3092\u5909\u3048\u305f\u5834\u5408\u3001\u524d\u4efb\u306e\u76e3\u67fb\u4eba\u306b\u9867\u5ba2\u304c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u518d\u767a\u884c\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3082\u30c6\u30ad\u30b9\u30c8\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76e3\u67fb\u4eba\u306f\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\u2460\u3000\u5f53\u671f\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u8aad\u3080<br \/>\n\u2461\u3000\u524d\u671f\u3068\u5f53\u671f\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u6bd4\u8f03\u3059\u308b\u2462\u3000\u4ee5\u524d\u306e\u4f9d\u983c\u4eba\u306e\u7d4c\u55b6\u8005\u3068\u516c\u8a8d\u76e3\u67fb\u4eba\u304b\u3089<span style=\"color: #ff0000;\">\u78ba\u8a8d\u66f8\uff08Represation letter\uff1aREP\u30ec\u30bf\u30fc\uff09<\/span>\u3092\u5165\u624b\u3059\u308b<\/div>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">REP\u30ec\u30bf\u30fc<\/span>\u306f\u91cd\u8981\u8a9e\u53e5\u3067\u3059\u306e\u3067\u3001\u4eca\u306f\u5206\u304b\u3089\u306a\u304f\u3066\u3082\u52c9\u5f37\u3059\u308c\u3070\u5fc5\u305a\u5b66\u3076\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8cac\u4efb\u306e\u3042\u308b\u78ba\u8a8d\u66f8\u306a\u306e\u3067\u52b9\u529b\u304c\u5927\u304d\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\">REP\u30ec\u30bf\u30fc\u306f\u76e3\u67fb\u4eba\u3068\u7d4c\u55b6\u8005\uff08\u9867\u5ba2\uff09\u306e\u8cac\u4efb\u5206\u62c5\uff08\u4e8c\u91cd\u8cac\u4efb\u306e\u539f\u5247\uff09\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u8a3c\u62e0\u306e\u4e00\u3064<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">Obtain a letter of representation from the former client&#8217;s management.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u30a2\u30d3\u30bf\u30b9\uff08Abitus\uff09\u3000E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/h2>\n<p><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100ntmt00jjez\" rel=\"nofollow\"><strong><span style=\"text-decoration: underline;\">\u30a2\u30d3\u30bf\u30b9<\/span><\/strong><img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100ntmt00jjez\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/span><\/strong>\uff08Abitus\uff09\u306e<strong><span style=\"color: #ff0000;\">E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u662f\u975e\u4e00\u5ea6\u3054\u89a7\u306b\u306a\u3063\u3066\u3001\u5b9f\u969b\u306b\u89e6\u3063\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>E-Learning\u8b1b\u7fa9\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u63b4\u3081\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<div>\u5b9f\u969b\u306eE-Learning\u3067\u5229\u7528\u3059\u308b\u74b0\u5883\u3068<strong><span style=\"color: #ff0000;\">\u540c\u3058\u74b0\u5883<\/span><\/strong>\u3067\u3059\u3002<\/div>\n<div>\u5b9f\u969b\u306b<span style=\"color: #ff0000;\"><strong>\u753b\u8cea\u3068\u30b9\u30d4\u30fc\u30c9\u3092\u6307\u5b9a\u51fa\u6765\u307e\u3059<\/strong><\/span>\u3002<\/div>\n<div>\u30fb\u753b\u8cea\u3000\u3000\u3000\uff1a\u6a19\u6e96\u3001\u9ad8\u753b\u8cea<\/div>\n<div>\u30fbSPEED\u3000\u00a0 \u00a0\uff1a0.8\u500d\u901f\u30011.0\u500d\u901f\u30011.2\u500d\u901f\u30011.5\u500d\u901f\u30012.0\u500d\u901f<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p id=\"tNzLCSE\"><a href=\"https:\/\/study2.abitus.co.jp\/elearning\/02_cpa\/v702_sample\/far13\/l\/chapter2\/_412155\/l02-02-01_r0.php\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class=\"waku aligncenter wp-image-5023 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/05\/img_609676a9462fc.png\" alt=\"\" width=\"1652\" height=\"988\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1652px; --smush-placeholder-aspect-ratio: 1652\/988;\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><a class=\"ep-btn es-BTrich bgc-DPsky ftc-white es-BTarrow es-TpaddingS es-BpaddingS es-RpaddingM es-LpaddingM es-grada1\" href=\"https:\/\/study2.abitus.co.jp\/elearning\/02_cpa\/v702_sample\/far13\/l\/chapter2\/_412155\/l02-01-01_r0.php\" target=\"_blank\" rel=\"noopener noreferrer\">Abitus E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/a><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-size: 10pt;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u306e\u30b5\u30f3\u30d7\u30eb\u8b1b\u7fa9\uff08E-Learning\uff09\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u79c1\u306f\u30a2\u30d3\u30bf\u30b9\u306eE-Learning\u306e\u307f\u3067USCPA\u306b\u5408\u683c\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u6559\u5ba4\u3067\u53d7\u8b1b\u3067\u304d\u308b\u8b1b\u7fa9\u3082\u3042\u308a\u307e\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100ntmt00jjez\" rel=\"nofollow\"><strong><span style=\"text-decoration: underline;\">\u30a2\u30d3\u30bf\u30b9<\/span><\/strong><img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100ntmt00jjez\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/span><\/strong>\u306f\u3001<strong><span class=\"marker-thickYellow\">USCPA\u306e\u5408\u683c\u5b9f\u7e3e\u304cNo.1<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u8cc7\u6599\u8acb\u6c42\u3082\u3001\u8aac\u660e\u4f1a\u53c2\u52a0\u3082\u7121\u6599<\/span><\/strong>\u306a\u306e\u3067\u3001\u4e00\u5ea6\u884c\u52d5\u3092\u8d77\u3053\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n\r\n<div class=\"afTagBox afTag-5636\">\r\n  <div class=\"afTagBox__content\"><div class=\"af_button\" style=\"text-align: center;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100fjvn00mig0\" rel=\"nofollow\">USCPA\u3092\u76ee\u6307\u3059\u306a\u3089\u30a2\u30d3\u30bf\u30b9\u3002<img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100fjvn00mig0\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/div>\n<p style=\"text-align: center;\">\u00a0<span style=\"font-size: 10pt; color: #ff0000;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u30b5\u30a4\u30c8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"icon-warning es-BiconObi ep-box es-borderSolidS\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u8cc7\u6599<\/strong>\u306f\u7d19\u5a92\u4f53\u3060\u3051\u3067\u306a\u304f<span style=\"color: #ff0000;\"><strong>\u96fb\u5b50<\/strong><strong>\u5a92\u4f53<\/strong><\/span>\u3067\u3082\u5165\u624b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8cc7\u6599\u8acb\u6c42\u5f8c\u3001<strong>\u3059\u3050\u306b\u8cc7\u6599\u5185\u5bb9\u304c\u95b2\u89a7\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/div>\n<\/div>\r\n  \r\n\t<script>\r\n\t(function($){\r\n\t\t$(\".afTag-5636 a[href]\").on(\"click\",function(){\r\n\t\t\tif (!this.href.match(new RegExp(\"^(#|\\\/|(https?:\\\/\\\/\" + location.hostname + \"))\"))) {\r\n\t\t\t\t$.ajax({\r\n\t\t\t\t\ttype: \"POST\",\r\n\t\t\t\t\turl: \"https:\/\/ecoslyme.com\/uscpa\/wp-admin\/admin-ajax.php\",\r\n\t\t\t\t\tdata: {\r\n\t\t\t\t\t\t\"action\" : \"tag_ajax\",\r\n\t\t\t\t\t\t\"meta_key\" : \"afTag_click\",\r\n\t\t\t\t\t\t\"post_id\" : 5636,\r\n\t\t\t\t\t\t\"meta_value\" : 380 + 1\r\n\t\t\t\t\t},\r\n\t\t\t\t\tdataType: \"json\",\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t});\r\n\t})(jQuery);\r\n\t<\/script>\r\n\t\r\n<\/div>\r\n\t\t\n<p>&nbsp;<\/p>\n<h2>\u6700\u5f8c\u306b<\/h2>\n<p id=\"fqoMFnx\"><img decoding=\"async\" width=\"880\" height=\"587\" class=\"alignnone size-full wp-image-1123 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25fcd04d96c.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 880px; --smush-placeholder-aspect-ratio: 880\/587;\" \/><\/p>\n<p>\u4eca\u56de\u306f\u99b4\u67d3\u307f\u306e\u7121\u3044\u554f\u984c\u304c\u591a\u304b\u3063\u305f\u306e\u3067\u306f\u7121\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u7686\u3055\u3093\u306f\u4f55\u554f\u89e3\u3051\u305f\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3061\u308d\u3093\u4eca\u306e\u6642\u70b9\u3067\u5168\u3066\u89e3\u3051\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001<span style=\"color: #ff0000;\">2\u30013\u554f\u6b63\u89e3\u3057\u3066\u3044\u308c\u3070\u4e0a\u51fa\u6765<\/span>\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u76e3\u67fb\u8ad6\u3068\u306a\u308b\u3068\u304b\u306a\u308a\u5c02\u9580\u7684\u306a\u5185\u5bb9\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u30c6\u30ad\u30b9\u30c8\u3067\u5341\u5206\u306b\u52c9\u5f37\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\">\u3053\u3053\u306b\u51fa\u3066\u304d\u305f\u7528\u8a9e\u306f\u307b\u3068\u3093\u3069\u304c\u30c6\u30ad\u30b9\u30c8\u3092\u8aad\u3093\u3067\u3044\u308c\u3070\u898b\u6163\u308c\u3066\u304f\u308b\u7528\u8a9e<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9006\u306b\u3053\u3046\u3044\u3063\u305f<span style=\"color: #ff0000;\"><strong>\u5c02\u9580\u7684\u306a\u7528\u8a9e\u3084\u5185\u5bb9\u3092\u899a\u3048\u308b\u3053\u3068\u304c\u4eba\u6750\u4fa1\u5024\u3092\u9ad8\u3081\u3066\u3044\u304f\u30dd\u30a4\u30f3\u30c8<\/strong><\/span>\u306a\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u304d\u3063\u304b\u3051\u306b\u3001<span style=\"color: #000000;\"><strong>USCPA\u306b\u6311\u6226\u3057\u305f\u3044<\/strong><\/span>\u3068\u601d\u3063\u3066\u304f\u308c\u308b\u4eba\u304c\u3044\u308c\u3070\u3046\u308c\u3057\u3044\u9650\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u6700\u5f8c\u306e\u79d1\u76eeREG\u306b\u3064\u3044\u3066\u3082\u7d39\u4ecb\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u662f\u975e\u3053\u3061\u3089\u3082\u4e00\u7dd2\u306b\u6311\u6226\u3057\u3066\u307f\u3066\u4e0b\u3055\u3044\u3002<\/p>\n\r\n\t\t\t<div class=\"sitecard\">\r\n\t\t\t\t<div class=\"sitecard__subtitle\">\u95a2\u9023\u8a18\u4e8b<\/div>\r\n\t\t\t\t<div class=\"sitecard__contents\">\r\n\t\t\t\t\t<div class=\"heading heading-secondary\"><a href=\"\/uscpa\/uscpa-questions4\" target=\"_self\">\u3010USCPA\u3011REG\u306e\u8a66\u9a13\u554f\u984c\u3092\u5b9f\u969b\u306b\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff01<\/a><\/div>\r\n\t\t\t\t\t<p class=\"phrase phrase-tertiary\">ecoslyme\u3067\u3059\u3002\r\n\r\n&nbsp;\r\n\r\n\u5148\u307e\u3067\u306e\u8a18\u4e8b\u3067\u306fFAR\u3068BEC\u3068AUD\u306e\u554f\u984c\u3092\u5b9f\u969b\u306b\u3068\u304d\u307e\u3057\u305f\u3002\r\n\r\n&nbsp;\r\n\r\n\u4eca\u56de\u304cUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u6700\u5f8c\u306e\u79d1\u76ee\u3001REG\u306b\u306a\u308a\u307e\u3059\u3002\r\n\r\n&nbsp;\r\n\r\nUS[\u2026]<\/p>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"eyecatch eyecatch-11\"><a class=\"eyecatch__link\" href=\"\/uscpa\/uscpa-questions4\" target=\"_self\"><img decoding=\"async\" width=\"375\" height=\"271\" data-src=\"https:\/\/ecoslyme.com\/uscpa\/wp-content\/uploads\/2019\/07\/USCPA-REG-scaled-e1644132629549-375x271.jpg\" class=\"attachment-icatch375 size-icatch375 wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 375px; --smush-placeholder-aspect-ratio: 375\/271;\" \/><\/a><\/div>\r\n\t\t\t<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-text\/\" target=\"_blank\" rel=\"noopener\">\u3010USCPA\u3011\u30c6\u30ad\u30b9\u30c8\u30fb\u554f\u984c\u96c6\uff08Wiley\u30fbBecker\u30fbRoger\u30fbGleim\uff09\u306e\u3054\u7d39\u4ecb<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-selfstudy\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010USCPA\u3011\u72ec\u5b66\u3067\u5408\u683c\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u304b\uff1f\u305d\u306e\u4fa1\u5024\u306f\u3042\u308b\u306e\u304b\uff1f<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-qualification\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010USCPA\u3011\u53d7\u9a13\u8cc7\u683c\u3063\u3066\u3042\u308b\u306e\uff1f\u6d77\u5916\u306e\u5927\u5b66\u5352\u3067\u306a\u304f\u3066\u3082OK\uff01<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ecoslyme\u3067\u3059\u3002 &nbsp; 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