JICPA responded to IAASB Proposed Pronouncements
December 05, 2007
On November 30th, 2007, The JICPA submitted comments on Exposure Draft of International Auditing and Assurance Standards Board (IAASB);
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ISA 700 (Redrafted), "The Independent Auditor's Report on General Purpose Financial Statements" |
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ISA 705 (Revised and Redrafted), "Modifications to the Opinion in the Independent Auditor's Report" |
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ISA 706 (Revised and Redrafted), "Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report" https://jicpa.or.jp/specialized_field/files/4-48-700-705-706-2-20071130.pdf  (pdf4P29KB) |
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ISA 800 (Revised and Redrafted), "Special Considerations-Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement" https://jicpa.or.jp/specialized_field/files/4-48-800-2-20071130.pdf (pdf4P29KB) |
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ISA 805 (Revised and Redrafted), "Engagements to Report on Summary Financial Statements" https://jicpa.or.jp/specialized_field/files/4-48-805-2-20071130.pdf (pdf4P29KB) |