| (1) |
Gist of the method
of auditing; |
| (2) |
If the matters
to be stated in the accounting books are failed to be
stated, or untrue statements are made, or if the statements
in the balance sheet or the profit and loss account do
not conform to the statements in the accounting books,
to that effect; |
| (3) |
If the balance
sheet and the profit and loss account are those justly
showing the conditions of the properties and the profit
and loss of the company in accordance with laws, orders,
and the articles of incorporation, to that effect; |
| (4) |
If the balance
sheet or the profit and loss account is the one unjustly
showing the conditions of the properties and the profit
and loss of the company in violation of laws, orders,
and the articles of incorporation, to that effect and
the reason; |
| (5) |
Whether or not
the change of accounting principles for preparing the
balance sheet or profit and loss account is proper and
the reason thereof.; |
| (6) |
Whether or not
the business report is the one justly showing the circumstances
of the company in accordance with laws, orders, and the
articles of incorporation. |
| (7) |
Whether or not
the proposal relating to disposition of profit or loss
is in accordance with laws, orders, and the articles of
incorporation; |
| (8) |
If proposal of
profit or loss is exceedingly improper in view of state
of the property of the company or other circumstances,
to that effect; |
| (9) |
If the matters
to be stated in the annexed specifications or Article
281 paragraph 1 are failed to be stated, or a false statement
or a statement contradictory to the statement in accounting
books, balance sheet, profit and loss account or business
report is made, to that effect; |
| (10) |
If there exists
any unjust act or any serious fact in violation of laws,
orders and the articles of incorporation as to Directors
performing their functions, such fact; |
| (11) |
If a report of
business is demanded to the affiliated company or an
investigation of the conditions of business and property
of the affiliated company is made under the provision
of Article 274-3 paragraph 1, the methods and results
thereof; |
| (12) |
If necessary investigation
for auditing could not be done, to that effect and the
reason. |
