Revisions to the Auditing and Assurance Practice Committee Statement No. 75 "Practical Guideline on Preparation of Auditor's Report"
April 28, 2011
JICPA published, on March 31, 2011, revised Auditing and Assurance Practice Committee Statement No. 75, “Practical Guideline on Preparation of Auditor's Report.”
Major revisions to the report include, i) presentation in consolidated comprehensive income, and ii) a sample example of auditor’s report for the voluntary application of IFRS.