JICPA has completed the translation of Auditing and Assurance Committee Statement No. 82
JICPA has completed the English translation of Auditing and Assurance Committee Statement No. 82 "Practical Guidance for Audits of Internal Control over Financial Reporting", which was issued on October 24, 2007.
The original texts of the statement are prepared in the Japanese language (available at https://jicpa.or.jp/specialized_field/82.html), and this translation is to be used solely as reference material to aid in the understanding of this statement. Therefore, for all purposes including practical application of the statement, users should consult the original Japanese texts.
The provisional translation of Auditing and Assurance Committee Statement No. 82 can be obtained at https://jicpa.or.jp/specialized_field/files/2-8-82-2-20080801.pdf