Amendment of Auditing and Assurance Practice Committee Statement No.75 "Practical Guideline on Preparation of Auditor's Report"
April 21, 2008
In response to the amendment of the CPA Act and relevant regulations, the Auditing and Assurance Practice Committee revised its statement No.75 "Practical Guideline on Preparation of Auditor's Report". Major revisions include:
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the addition of examples, since the amended CPA Act allows audit corporations to be organized with limited liability |
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a revision regarding the date of the auditor’s report of audits under the Financial Instruments and Exchange Act |