JICPA responded to IAASB Proposed Pronouncements
September 28, 2007
On September 13th, 2007, The JICPA submitted comments on Exposure Draft of International Auditing and Assurance Standards Board (IAASB);
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ISA 200 (Revised and Redrafted), "Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing" |
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ISA 500 (Redrafted), "Considering the Relevance and Reliability of Audit Evidence" |
JICPA's comment letter to the IASB can be obtained at:
| - | ISA 200 (Revised and Redrafted), "Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing" https://jicpa.or.jp/specialized_field/files/4-48-200-2-20070913.pdf  (pdf4P29KB) |
| - | ISA 500 (Redrafted), "Considering the Relevance and Reliability of Audit Evidence" https://jicpa.or.jp/specialized_field/files/4-48-500-2-20070913.pdf (pdf1P13KB) |