What is an auditor? 監査役とは


Auditors are officers who have the role of auditing the execution of duties by directors and accounting advisors and achieving stable and appropriate corporate management.

監査役とは、取締役および会計参与の職務執行を監査し、健全かつ適正な企業経営を実現する役割を担っている役員のことです。

 

In a private company whose shares are restricted to transfer, it is possible to limit the scope of audits by corporate auditors to accounting audits in accordance with the articles of incorporation

非公開会社においては、定款の定めにより、監査役の監査の範囲を会計監査に限定することが可能です。