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May 25, 2009
Financial Services Agency

Provisional Translation of the “Opinion on the Revision of Auditing Standards”

The Financial Services Agency (FSA) today published a provisional English translation of the “Opinion on the Revision of Auditing Standards”, which was published by the Business Accounting Council (BAC) on April 9, 2009.

Since this translation is only provisional, please make reference to the original Japanese text for accuracy.

PDFOpinion on the Revision of Auditing Standards (PDF:113KB)

PDFAudit Procedures Related to the Going Concern Assumption (PDF:20KB)


Financial Services Agency
Tel +81-(0)3-3506-6000 (main)
Corporate Accounting and Disclosure Division, Planning and Coordination Bureau (ext. 3672, 3656)

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