over-respectingとは 意味・読み方・使い方

[Understanding and Respecting Management's Assessments of Internal Controls Over Financial Reporting]発音を聞く 例文帳に追加

〔経営者による財務報告に係る内部統制の評価の理解・尊重〕 - 金融庁

In order to prevent short-term needs required by global economic competition from causing the tradition of respecting monodzukuri to be neglected and the initiatives to improve the capabilities of skilled workers to be weakened, it is desirable to devote efforts to the development of human resources, particularly those that play the central role in the manufacturing workplace, and to maintain Japan's advantage over other countries in manufacturing skills.例文帳に追加

グローバル経済競争の短期的な必要性に迫られてその伝統が蔑ろにされ、ものづくり産業における技能者の能力向上の取組が弱められることのないよう、ものづくり現場における中核人材を中心とした人材育成に努め、諸外国に対する我が国のものづくり技能の優位性を維持するための努力が望まれる。 - 経済産業省

As previously mentioned with regard to the methods of establishing internal controls, each company in principle may attempt to implement the most appropriate processes in accordance with the specific circumstances surrounding the company in question. However, we have received a number of public comments stating that doing so was difficult in practice solely by way of applying the Draft Standard (and asking for guidance in certain areas). The Practice Standard maintains the basic idea of respecting the innovative efforts of each company but tries to provide as concrete a guidance framework as possible for establishing, assessing and auditing internal controls over financial reporting.発音を聞く 例文帳に追加

既述したとおり、本来、内部統制の構築の手法等については、それぞれの企業の状況等に応じて、各企業等が自ら適切に工夫して整備していくべきものと考えられるが、それだけでは実務上の対応が困難であるとの意見が多く出されたことから、実施基準においては、各企業等の創意工夫を尊重するとの基本的な考え方を維持しつつ、財務報告に係る内部統制の構築・評価・監査について、できるだけ具体的な指針を示すこととした。 - 金融庁