JICPA responded to IAASB Proposed Pronouncements
February 20, 2007
On February 15th, 2007, The JICPA submitted comments on Exposure Drafts of International Auditing and Assurance Standards Board (IAASB);
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ISA 260 (Revised), "Communication with Those Charged with Governance" http://www.hp.jicpa.or.jp/english/news/files/e-20070215-01.pdf  (PDF17KB) |
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ISA 320 (Revised), "Materiality in Planning and Performing an Audit", and ISA 450, "Evaluation of Misstatements Identified during the Audit". http://www.hp.jicpa.or.jp/english/news/files/e-20070215-02.pdf (PDF22KB) |