JICPA responds to IAASB Proposed Pronouncements
March 01, 2006
On February 28th, 2006, The JICPA submitted comments on Exposure Drafts of International Auditing and Assurance Standards Board (IAASB);
- Proposed Amendments to the Preface to the International Standards on Quality Control, Auditing, Assurance and Related Services, Proposed International Standard on Auditing(ISA) 240 (Redrafted), The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements, Proposed ISA 300 (Redrafted), Planning an Audit of Financial Statements, Proposed ISA 315 (Redrafted), Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, Proposed ISA 330 (Redrafted), The Auditor's Procedures in Response to Assessed Risks.
JICPA's comment letters to the IAASB can be obtained at:
- http://www.hp.jicpa.or.jp/english/images/e20060228-01.pdf（PDF・8P・91.3KB）
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