A provisional accounting auditor appointed by the Board of Auditors if the accounting auditor of a joint-stock company is deficient due to resignation, death, disqualification, etc. The term of office is until the next general meeting of shareholders.

society, company / the public, the world

形: shape or form

(transitive) to transform from the abstract to the concrete

going to battle, leaving for the front

to go to battle, to leave for the front

appearance, entrance, revealing

to appear, to reveal

emergence, appearance, manifestation

to emerge, to appear, to manifest