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Amendment of Auditing and Assurance Practice Committee Statement No. 82 "Practical Guidance for Audits of Internal Control over Financial Reporting"

The Auditing and Assurance Practice Committee announced, on March 23, 2009, the amendment of Auditing and Assurance Practice Committee Statement No. 82 "Practical Guidance for Audits of Internal Control over Financial Reporting". The Auditing and Assurance Practice Committee considered mainly matters related to judgment of material weakness, using work of internal auditors and audit treatment when management cannot complete the procedures involved in assessments of internal control. 
JICPA issued the amendment of the Statement after the consideration of comments received from the exposure draft. 
This document is available in Japanese only.