JICPA published “Practical Guidelines on IT Assurance Engagements”
October 27, 2009
JICPA published, on September 1, 2009, IT Committee Report No.5 “Practical Guidelines on IT Assurance Engagements (General Guidelines)”. This report includes general matters, such as outline, assumptions and risks that should be noted in performing assurance engagements in accordance with International Standards on Assurance Engagements (ISAE) No. 3000 and Audit and Assurance Practice Committee Research Report No. 20 “Research Report on CPA’s Assurance Engagements.