English translation of requirements included in revised Auditing Standards Committee Statements and a Quality Control Standards Committee Statement
JICPA has prepared the English translation of requirements included in revised Auditing Standards Committee Statements (ASCSs) and a Quality Control Standards Committee Statement (QCSCS) in comparison with International Standards on Auditing（ISAs） and International Standard on Quality Control 1 (ISQC 1) .
The original texts of Auditing Standards Committee Statements (ASCSs) and Quality Control Standards Committee Statement 1 (QCSCS 1) are prepared in the Japanese language, and the provisional translation and relevant explanation included in this document is to be used solely as reference material to aid in the understanding of the ASCSs and QCSCS 1.
For all purposes of interpreting and applying ASCSs and QCSCS 1, users should consult the original Japanese texts available on the following website: