JICPA responded to IAASB Proposed Pronouncements
April 02, 2008
On March 31st, 2008, the JICPA submitted comments on Exposure Draft of International Auditing and Assurance Standards Board (IAASB);
ISA 501 (Redrafted), "Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures" https://jicpa.or.jp/specialized_field/files/4-24-501-2-20080331.pdf (pdf3P18KB) |
ISA 520 (Redrafted), "Analytical Procedures" https://jicpa.or.jp/specialized_field/files/4-24-520-2-20080331.pdf (pdf3P18KB) |