Comments on the IAASB's Exposure Drafts on Quality Management (ISQM1, ISQM2 and ISA 220)
July 02, 2019
On July 1, 2019, the JICPA submitted comments on the IAASB's Exposure Drafts on Quality Management (ISQM1, ISQM2 and ISA 220).
JICPA's comment letter to the IAASB can be obtained at:
- Comments on the IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews (the Proposal)（PDF・83.6KB）
- Comments on the Proposed ISQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (ED-ISQM 1)（PDF・287.6KB）
- Comments on the Proposed ISQM 2, Engagement Quality Reviews (ED-ISQM 2)（PDF・154.9KB）
- Comments on the Proposed ISA 220, Quality Management for an Audit of Financial Statements (ED-220)（PDF・129.0KB）
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