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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);

   ISA 200 (Revised and Redrafted), "Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing"
 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
画像ファイル (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画像ファイル (pdf1P13KB)
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