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class=\"mB40\">\u5168\u7c73\u306b\u8907\u6570\u306e\u6295\u8cc7\u4e0d\u52d5\u7523\uff08\u30aa\u30d5\u30a3\u30b9\u30d3\u30eb\u30c7\u30a3\u30f3\u30b0\uff09\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u8cc3\u8cb8\u53ce\u5165\u3092\u4e3b\u306b\u3001\u65e2\u5b58\u7269\u4ef6\u306e\u58f2\u5374\u3001\u65b0\u898f\u7269\u4ef6\u306e\u8cfc\u5165\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u30022009\u5e74\u3088\u308a\u671f\u672b\u76e3\u67fb\u696d\u52d9\u304a\u3088\u30734\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u97f3\u97ff\u6a5f\u5668\u88fd\u9020\u8ca9\u58f2\u7c73\u56fd\u5b50\u4f1a\u793e<\/h4>\n<p class=\"mB40\">\u3053\u306e\u4f1a\u793e\u306f\u3001\u5168\u7c73\u306b\u97f3\u97ff\u6a5f\u5668\u306e\u8ca9\u58f2\u3092\u884c\u3063\u3066\u304a\u308a\u30012008\u5e74\u3088\u308a\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3088\u308a\u76e3\u67fb\u696d\u52d9\u3092\u5f15\u304d\u7d99\u304e\u3001\u671f\u672b\u76e3\u67fb\u304a\u3088\u3073\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u3001\u79fb\u8ee2\u4fa1\u683c\u30b9\u30bf\u30c7\u30a3\u30fc\u7b49\u306e\u696d\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u7c73\u56fd\u30d9\u30f3\u30c1\u30e3\u30fc\u30d5\u30a1\u30f3\u30c9<\/h4>\n<p class=\"mB40\">\u30b7\u30ea\u30b3\u30f3\u30d0\u30ec\u30fc\u306b\u3042\u308b\u30d9\u30f3\u30c1\u30e3\u30fc\u30d5\u30a1\u30f3\u30c9\u3067\u3042\u308a\u3001\u7c73\u56fd\u304a\u3088\u3073\u65e5\u672c\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3078\u306e\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u30012012\u5e74\u5ea6\u3088\u308a\u671f\u672b\u76e3\u67fb\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u7c73\u56fd\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u30ab\u30f3\u30d1\u30cb\u30fc<\/h4>\n<p class=\"mB40\">\u30b7\u30ea\u30b3\u30f3\u30d0\u30ec\u30fc\u3092\u62e0\u70b9\u3068\u3057\u305f\u3001IT\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u30d9\u30f3\u30c1\u30e3\u30fc\u3067\u3042\u308b\u3053\u306e\u4f1a\u793e\u306f\u3001\u65e5\u672c\u4eba\u306b\u3088\u308b\u5275\u696d\u3067\u3042\u308a\u3001\u73fe\u5730\u30d9\u30f3\u30c1\u30e3\u30fc\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u306e\u6295\u8cc7\u3092\u5f97\u3066\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u30d9\u30f3\u30c1\u30e3\u30fc\u3068\u3057\u3066\u6d3b\u52d5\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001\u4f1a\u8a08\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3084\u500b\u4eba\u7a0e\u52d9\u7533\u544a\u7b49\u306e\u696d\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u76e3\u67fb\u4f53\u5236\u69cb\u7bc9\u306e\u305f\u3081\u306e\u5185\u90e8\u7d71\u5236\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u3082\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u5927\u624b\u7d20\u6750\u30e1\u30fc\u30ab\u30fc\u7c73\u56fd\u5b50\u4f1a\u793e\uff08\u8cb7\u53ce\u6848\u4ef6\u3082\u542b\u3080\uff09<\/h4>\n<p class=\"mB40\">\u7c73\u56fd\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3067\u3042\u3063\u305f\u3053\u306e\u4f1a\u793e\u306f\u3001\u305d\u306e\u5f8c\u3001\u65e5\u7cfb\u4f01\u696d\u306b\u8cb7\u53ce\u3055\u308c\u307e\u3057\u305f\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3084\u8ca1\u52d9\u8af8\u8868\u3078\u306eAgreed upon procedures(\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u304d\u696d\u52d9)\u7b49\u3092\u884c\u3044\u3001\u8cb7\u53ce\u5f8c\u306b\u306f\u3001\u671f\u672b\u76e3\u67fb\u696d\u52d9\u53ca\u3073\u7a0e\u52d9\u7533\u544a\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u65e5\u7cfb\u4f01\u696d\u306e\u8cb7\u53ce\u6848\u4ef6(\u8907\u6570)<\/h4>\n<p class=\"mB40\">\u65e5\u7cfb\u4e0a\u5834\u4f01\u696d\u306b\u3088\u308b\u3001\u7c73\u56fd\u5185\u4f01\u696d\u306e\u8cb7\u53ce\u306b\u95a2\u3059\u308b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u304a\u3088\u3073\u7a0e\u52d9\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u8cc7\u7523\u898f\u6a21$5Million\u304b\u3089$30Million\u4ee5\u4e0b\u306e\u8cb7\u53ce\u306b\u4f34\u3046\u8cb7\u53ce\u95a2\u9023\u696d\u52d9\u3002\u8cb7\u53ce\u5019\u88dc\u4f01\u696d\u306b\u8a2a\u554f\u3057\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u696d\u52d9\u3092\u884c\u3044\u3001\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u8cb7\u53ce\u6c7a\u5b9a\u306b\u4f34\u3046\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u78ba\u5b9a\u4f5c\u696d\u306e\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u3001\u304a\u3088\u3073\u6696\u7c3e\u3084\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\uff08Fair Market Value\uff09\u306e\u7b97\u5b9a\u652f\u63f4\u696d\u52d9\u306a\u3069\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u65e5\u7cfb\u7c73\u56fd\u5b50\u4f1a\u793e\u306e\u5185\u90e8\u7d71\u5236\u69cb\u7bc9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3001\u304a\u3088\u3073J-SOX\u5bfe\u5fdc\u696d\u52d9<\/h4>\n<p>\u65e5\u7cfb100\uff05\u5b50\u4f1a\u793e\u306e\u76e3\u67fb\u53ef\u80fd\u4f53\u5236\u306e\u69cb\u7bc9\u3092\u524d\u63d0\u306b\u3001\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u304a\u3088\u3073\u69cb\u7bc9\u652f\u63f4\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u884c\u3044\u3001\u3044\u308f\u3086\u308b3\u70b9\u30bb\u30c3\u30c8\uff08\u696d\u52d9\u8a18\u8ff0\u66f8\u3001\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3001\u30ea\u30b9\u30af\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30de\u30c8\u30ea\u30c3\u30af\u30b9\uff09\u306e\u4f5c\u6210\u652f\u63f4\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u5b50\u4f1a\u793e\u306e\u76e3\u67fb\u53ef\u80fd\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u3001\u672c\u793e\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u5ba4\u3068\u306e\u7dca\u5bc6\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u56f3\u308a\u306a\u304c\u3089\u3001\u5b50\u4f1a\u793e\u696d\u52d9\u306e\u53ef\u8996\u5316\u3092\u9054\u6210\u3057\u3001\u89aa\u4f1a\u793e\u3088\u308a\u5b50\u4f1a\u793e\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u696d\u52d9\u3092\u884c\u308f\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u89aa\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u3078\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3068\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u5f37\u5316\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<div class=\"divide-line\"><\/div>\n<div class=\"heading-page\">\n<h3>\u30ed\u30b5\u30f3\u30bc\u30eb\u30b9<\/h3>\n<\/div>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u96fb\u5b50\u90e8\u54c1\u88fd\u9020\u8ca9\u58f2\u7c73\u56fd\u5b50\u4f1a\u793e<\/h4>\n<p class=\"mB40\">\u65e5\u672c\u306e\u5927\u624b\u96fb\u5b50\u90e8\u54c1\u30e1\u30fc\u30ab\u30fc\u306e\u7c73\u56fd\u5b50\u4f1a\u793e\u3067\u3042\u308b\u3053\u306e\u4f1a\u793e\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u306b\u5de5\u5834\u3092\u6240\u6709\u3057\u3001\u643a\u5e2f\u96fb\u8a71\u5411\u3051\u306e\u96fb\u5b50\u90e8\u54c1\u3084\u30ea\u30e2\u30b3\u30f3\u7b49\u3092\u5168\u7c73\u306b\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001\u76e3\u67fb\u4eba\u3068\u3057\u3066\u3001\u5357\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u306b\u3042\u308b\u8ca9\u58f2\u4f1a\u793e\uff12\u793e\u53ca\u3073\u88fd\u9020\u4f1a\u793e1\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3001\u3055\u3089\u306b\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u304b\u3089\u306e\u4f9d\u983c\u3092\u53d7\u3051J-Sox\u76e3\u67fb\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u30d7\u30e9\u30f3<\/h4>\n<p class=\"mB40\">\u5f53\u4e8b\u52d9\u6240\u3067\u306f\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u30b9\u30dd\u30f3\u30b5\u30fc\u3068\u306a\u3063\u3066\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u30d7\u30e9\u30f3\u306e\u76e3\u67fb\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u7c73\u56fd\u3067\u306f\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e401(\uff4b)\u306a\u3069\u306e\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u30d7\u30e9\u30f3\u306f\u3001\u52a0\u5165\u8005\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u52b4\u50cd\u5c40\u306b\u3088\u3063\u3066\u4f1a\u8a08\u58eb\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5f53\u4e8b\u52d9\u6240\u3067\u306f\u3001\u3053\u306e\u5206\u91ce\u3067\u306e\u5c02\u9580\u77e5\u8b58\u3092\u8c4a\u5bcc\u306b\u6301\u3063\u305f\u30b9\u30bf\u30c3\u30d5\u304c\u3044\u307e\u3059\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 class=\"mB15 c-dark-blue hiragino\">\u4e0d\u52d5\u7523\u6295\u8cc7\u4f1a\u793e<\/h4>\n<p class=\"mB40\">\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306f\u3001\u6d77\u5916\u306e\u30db\u30c6\u30eb\u3092\u30e1\u30a4\u30f3\u306b\u4e0d\u52d5\u7523\u6295\u8cc7\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308a\u3001\u5927\u624b\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<br 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hiragino\">\u30b9\u30dd\u30fc\u30c4\u95a2\u9023\u4f1a\u793e<\/h4>\n<p>\u65e5\u672c\u306e\u5927\u624b\u30b9\u30dd\u30fc\u30c4\u95a2\u9023\u4f1a\u793e\u306e\u7c73\u56fd\u5b50\u4f1a\u793e\u3067\u3042\u308a\u3001\u5168\u7c73\u5404\u5730\u306b\u304a\u3044\u3066\u8ca9\u58f2\u3092\u5c55\u958b\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u5fc5\u8981\u306a\u534a\u671f\u3001\u5e74\u5ea6\u672b\u7a0e\u52b9\u679c\u30fb\u7a0e\u5f15\u304d\u5f53\u3066\u8a08\u7b97\u3068\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u8907\u6570\u5dde\u306e\u5dde\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u5b50\u4f1a\u793e\u95a2\u4fc2\u3001\u9023\u90a6\u7a0e\u3001\u5dde\u7a0e\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30cb\u30f3\u30b0\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u63d0\u4f9b\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<div 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hiragino\">\u822a\u7a7a\u4f1a\u793e<\/h4>\n<p>\u5927\u624b\u306e\u822a\u7a7a\u4f1a\u793e\u3067\u3059\u3002\u62e0\u70b9\u304c\u591a\u304f\u306e\u5dde\u306b\u3042\u308a\u307e\u3059\u3002\u5f0a\u793e\u3067\u306f\u304a\u3088\u305d100\u4eba\u306e\u99d0\u5728\u54e1\u306e\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u3092\u8acb\u3051\u3066\u304a\u308a\u3001\u305d\u306e\u65b9\u3005\u306e\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5404\u4e8b\u52d9\u6240\u306e\u30b5\u30fc\u30d3\u30b9\u5b9f\u7e3e\u4f8b \u30cb\u30e5\u30fc\u30b8\u30e3\u30fc\u30b8\u30fc \u81ea\u52d5\u8eca\u95a2\u9023\u90e8\u54c1\u88fd\u9020\u8ca9\u58f2\u7c73\u56fd\u5b50\u4f1a\u793e \u81ea\u52d5\u8eca\u696d\u754cTier 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\u5927\u624b\u7d20\u6750\u30e1\u30fc\u30ab\u30fc\u7c73\u56fd\u5b50\u4f1a\u793e\uff08\u8cb7\u53ce\u6848\u4ef6\u3082\u542b\u3080\uff09 \u7c73\u56fd\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3067\u3042\u3063\u305f\u3053\u306e\u4f1a\u793e\u306f\u3001\u305d\u306e\u5f8c\u3001\u65e5\u7cfb\u4f01\u696d\u306b\u8cb7\u53ce\u3055\u308c\u307e\u3057\u305f\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3084\u8ca1\u52d9\u8af8\u8868\u3078\u306eAgreed upon procedures(\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u304d\u696d\u52d9)\u7b49\u3092\u884c\u3044\u3001\u8cb7\u53ce\u5f8c\u306b\u306f\u3001\u671f\u672b\u76e3\u67fb\u696d\u52d9\u53ca\u3073\u7a0e\u52d9\u7533\u544a\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002 \u65e5\u7cfb\u4f01\u696d\u306e\u8cb7\u53ce\u6848\u4ef6(\u8907\u6570) 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\u5927\u624b\u7d20\u6750\u30e1\u30fc\u30ab\u30fc\u7c73\u56fd\u5b50\u4f1a\u793e\uff08\u8cb7\u53ce\u6848\u4ef6\u3082\u542b\u3080\uff09 \u7c73\u56fd\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3067\u3042\u3063\u305f\u3053\u306e\u4f1a\u793e\u306f\u3001\u305d\u306e\u5f8c\u3001\u65e5\u7cfb\u4f01\u696d\u306b\u8cb7\u53ce\u3055\u308c\u307e\u3057\u305f\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3084\u8ca1\u52d9\u8af8\u8868\u3078\u306eAgreed upon procedures(\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u304d\u696d\u52d9)\u7b49\u3092\u884c\u3044\u3001\u8cb7\u53ce\u5f8c\u306b\u306f\u3001\u671f\u672b\u76e3\u67fb\u696d\u52d9\u53ca\u3073\u7a0e\u52d9\u7533\u544a\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002 \u65e5\u7cfb\u4f01\u696d\u306e\u8cb7\u53ce\u6848\u4ef6(\u8907\u6570) 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\u5927\u624b\u7d20\u6750\u30e1\u30fc\u30ab\u30fc\u7c73\u56fd\u5b50\u4f1a\u793e\uff08\u8cb7\u53ce\u6848\u4ef6\u3082\u542b\u3080\uff09 \u7c73\u56fd\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3067\u3042\u3063\u305f\u3053\u306e\u4f1a\u793e\u306f\u3001\u305d\u306e\u5f8c\u3001\u65e5\u7cfb\u4f01\u696d\u306b\u8cb7\u53ce\u3055\u308c\u307e\u3057\u305f\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3084\u8ca1\u52d9\u8af8\u8868\u3078\u306eAgreed upon procedures(\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u304d\u696d\u52d9)\u7b49\u3092\u884c\u3044\u3001\u8cb7\u53ce\u5f8c\u306b\u306f\u3001\u671f\u672b\u76e3\u67fb\u696d\u52d9\u53ca\u3073\u7a0e\u52d9\u7533\u544a\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002 \u65e5\u7cfb\u4f01\u696d\u306e\u8cb7\u53ce\u6848\u4ef6(\u8907\u6570) \u65e5\u7cfb\u4e0a\u5834\u4f01\u696d\u306b\u3088\u308b\u3001\u7c73\u56fd\u5185\u4f01\u696d\u306e\u8cb7\u53ce\u306b\u95a2\u3059\u308b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u304a\u3088\u3073\u7a0e\u52d9\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u8cc7\u7523\u898f\u6a21$5Million\u304b\u3089$30Million\u4ee5\u4e0b\u306e\u8cb7\u53ce\u306b\u4f34\u3046\u8cb7\u53ce\u95a2\u9023\u696d\u52d9\u3002\u8cb7\u53ce\u5019\u88dc\u4f01\u696d\u306b\u8a2a\u554f\u3057\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u696d\u52d9\u3092\u884c\u3044\u3001\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u8cb7\u53ce\u6c7a\u5b9a\u306b\u4f34\u3046\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u78ba\u5b9a\u4f5c\u696d\u306e\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u3001\u304a\u3088\u3073\u6696\u7c3e\u3084\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\uff08Fair Market Value\uff09\u306e\u7b97\u5b9a\u652f\u63f4\u696d\u52d9\u306a\u3069\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002 \u65e5\u7cfb\u7c73\u56fd\u5b50\u4f1a\u793e\u306e\u5185\u90e8\u7d71\u5236\u69cb\u7bc9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3001\u304a\u3088\u3073J-SOX\u5bfe\u5fdc\u696d\u52d9 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\u5927\u624b\u7d20\u6750\u30e1\u30fc\u30ab\u30fc\u7c73\u56fd\u5b50\u4f1a\u793e\uff08\u8cb7\u53ce\u6848\u4ef6\u3082\u542b\u3080\uff09 \u7c73\u56fd\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3067\u3042\u3063\u305f\u3053\u306e\u4f1a\u793e\u306f\u3001\u305d\u306e\u5f8c\u3001\u65e5\u7cfb\u4f01\u696d\u306b\u8cb7\u53ce\u3055\u308c\u307e\u3057\u305f\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3084\u8ca1\u52d9\u8af8\u8868\u3078\u306eAgreed upon procedures(\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u304d\u696d\u52d9)\u7b49\u3092\u884c\u3044\u3001\u8cb7\u53ce\u5f8c\u306b\u306f\u3001\u671f\u672b\u76e3\u67fb\u696d\u52d9\u53ca\u3073\u7a0e\u52d9\u7533\u544a\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002 \u65e5\u7cfb\u4f01\u696d\u306e\u8cb7\u53ce\u6848\u4ef6(\u8907\u6570) 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Market Value\uff09\u306e\u7b97\u5b9a\u652f\u63f4\u696d\u52d9\u306a\u3069\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002 \u65e5\u7cfb\u7c73\u56fd\u5b50\u4f1a\u793e\u306e\u5185\u90e8\u7d71\u5236\u69cb\u7bc9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3001\u304a\u3088\u3073J-SOX\u5bfe\u5fdc\u696d\u52d9 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