What's New

Issuance of Auditing Standards Committee Statement No. 36, conforming changes of Auditing Standards Committee Statement No. 17, Auditing Standards Committee Statement No. 30, and Quality Control Standards Committee Statement No. 1

The Auditing Standards Committee issued Auditing Standards Committee Statement No. 36 of the "Audit Documentation," revised Auditing Standards Committee Statement No. 17 of the "Semi-Annual Audit," and revised Auditing Standards Committee Statement No. 30 of the "Auditor's Procedures in Response to Assessed Risks" on March 16, 2007.
The Quality Control Standards Committee issued a revised Quality Control Standards Committee Statement No. 1 of the "Quality Control for Firms that Perform Audits" on the same date.
The revisions are conforming changes, as the Auditing Standards Committee Statement on the "Audit Working Papers" is superseded by Statement No. 36.
The above statements will become effective for audits for periods beginning on or after April 1, 2007.
The above statements are available in Japanese only. For further information on the auditing systems and auditing standards issued by the BAC, and auditing standards committee statements issued by JICPA, click here.