Using the Work of an External Expert

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Translated by: Japanese Institute of Certified Public Accountants

Proposed International Standard on Auditing 240 (Revised): The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

Published: | Mar 19, 2024

Translated by: Japanese Institute of Certified Public Accountants

Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting

Published: |

Translated by: Japanese Institute of Certified Public Accountants

Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements

Published: | Sep 21, 2023

Translated by: Japanese Institute of Certified Public Accountants

Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication With Those Charged With Governance

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Translated by: Japanese Institute of Certified Public Accountants