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What's New (Dec, 2007)

JICPA responded to IAASB Proposed Pronouncements

December 28,2007

On December 27th, 2007, The JICPA submitted comments on Exposure Draft of International Auditing and Assurance Standards Board (IAASB);

 -   ISA 220 (Redrafted), "Quality Control for an Audit of Financial Statements"
 -    ISQC1 (Redrafted), "Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements"


JICPA's comment letter to the IAASB can be obtained at:

http://www.hp.jicpa.or.jp/english/files/4-48-220-1-2-20071227.pdf PDF(PDF · 5P · 22.6KB)

JICPA responded to IAASB Proposed Pronouncements

December 5,2007

On November 30th, 2007, The JICPA submitted comments on Exposure Draft of International Auditing and Assurance Standards Board (IAASB);
 
ISA 700 (Redrafted), "The Independent Auditor's Report on General Purpose Financial Statements"
ISA 705 (Revised and Redrafted), "Modifications to the Opinion in the Independent Auditor's Report"
ISA 706 (Revised and Redrafted), "Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report"
https://jicpa.or.jp/specialized_field/files/4-48-700-705-706-2-20071130.pdf画像ファイル (pdf4P29KB)
ISA 800 (Revised and Redrafted), "Special Considerations-Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement"
https://jicpa.or.jp/specialized_field/files/4-48-800-2-20071130.pdf画像ファイル (pdf4P29KB)
ISA 805 (Revised and Redrafted), "Engagements to Report on Summary Financial Statements"
https://jicpa.or.jp/specialized_field/files/4-48-805-2-20071130.pdf画像ファイル (pdf4P29KB)

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