JICPA responded to IAASB Proposed Pronouncements
May 02, 2008
On April 30th, 2008, the JICPA submitted comments on Exposure Draft of International Auditing and Assurance Standards Board (IAASB);
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ISA 265, "Communicating Deficiencies in Internal Control" https://jicpa.or.jp/specialized_field/files/4-48-265-2-20080430.pdf  (pdf・4P・22KB) |
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ISA 402(Revised and Redrafted), "Audit Considerations Relating to an Entity Using a Third Party Service Organization" https://jicpa.or.jp/specialized_field/files/4-48-402-2-20080430.pdf (pdf・3P・17KB) |