Revision of Auditing and Assurance Practice Committee Research Report No.18 "Research Report on Estimates of Audit Hours (Interim Report)"
July 03, 2008
The Auditing and Assurance Practice Committee revised, on May 20, 2008, Auditing and Assurance Practice Committee Research Report No.18 "Research Report on Estimates of Audit Hours (Interim Report)". It covers the implementation of ”Review Standards for Quarterly Financial Statements” and “Standards and Practice Standards for Audit concerning Internal Control Over Financial Reporting”, which are effective on April 1, 2008. The previous Research Report was amended considering the above standards.
This document is available in Japanese only.