IESBA倫理規程の改訂により会計事務所が社会的影響度の高い事業体（PIE）に対する独立性に関する要求事項を適用している場合の開示要求に伴う狭い範囲の改訂案-ISA700（改訂）「財務諸表に対する意見の形成と監査報告」及び ISA260（改訂）「ガバナンスに責任を有する者とのコミュニケーション」」の日本語文

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

Translated by: Japanese Institute of Certified Public Accountants

Status:

Completed

IAASB

Sep 30, 2022 | Exposure Drafts and Consultation Papers

Japanese

View Original English Version: 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

All available Translation:

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Exposure Draft: 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