Revision of Auditing Standards Committee Statements No. 3 "Management Representation Letter"
November 26, 2008
The Auditing Standards Committee announced, on October 31, 2008, the revision of Auditing Standards Committee Statements No. 3 "Management Representation Letter". This revision is applicable to audits for the year ending on or after September 30, 2008. This revision was made to conform to other statements that have been already revised.This document is available in Japanese only.