What's New

JICPA issued six Auditing Standards Committee Statements: No.45-No.50

The Auditing Standards Committee announced, on May 18, 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.45 "Audit Documentation" (Interim report)
• Auditing Standards Committee Statements No.46 " Audit Evidence " (Interim report)
• Auditing Standards Committee Statements No.47 " Audit Evidence - Specific Considerations for Selected Items " (Interim report)
• Auditing Standards Committee Statements No.48 " Audit Sampling " (Interim report)
• Auditing Standards Committee Statements No.49 " Using the Work of Internal Auditors" (Interim report)
• Auditing Standards Committee Statements No.50 " Using the Work of an Auditor’s Expert " (Interim report)