What's New

JICPA issued six Auditing Standards Committee Statements: No.51-No.56

The Auditing Standards Committee announced, on July 30, 2010, the following six Auditing Standards Committee Statements, re-drafted as part of JICPA responses to the Clarity Project of the International Auditing and Assurance Standards Board (IAASB) of International Federation of Accountants.

The effective dates of the standards may be reconsidered in the future by taking into account the progress on re-drafting other Auditing Standards Committee Statements, and adoption of International Standards on Auditing (ISAs) in other jurisdictions.

• Auditing Standards Committee Statements No.51 " Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with
International Standards on Auditing " (Interim report)
• Auditing Standards Committee Statements No.52 " Communications with Those Charged with Governance " (Interim report)
• Auditing Standards Committee Statements No.53 " Communicating Deficiencies in Internal Control to Those Charged with Governance and Management " (Interim report)
• Auditing Standards Committee Statements No.54 " External Confirmations " (Interim report)
• Auditing Standards Committee Statements No.55 " Analytical Procedures " (Interim report)
• Auditing Standards Committee Statements No.56 " Written Representations " (Interim report)