April 11, 2013
Financial Services Agency
Provisional translation of the “Opinion on the Standard Setting to Address Risks of Fraud in an Audit”
The Business Accounting Council (Chairman: Mr. Hideyoshi Ando, Professor at Senshu University) has published the provisional translation of the “Opinion on the Standard Setting to Address Risks of Fraud in an Audit”, which was approved by the Business Accounting Council (BAC) on March 26, 2013.
Contact
Business Accounting Council Secretariat
(Planning and Coordination Bureau
Financial Services Agency)
Tel : +81-(0)3-3506-6000 (main)
(ext. 3674, 3656)
(Attachment)
Opinion on the Standard Setting to Address Risks of Fraud in an Audit (PDF:114KB)(Reference)
Chart of risk assessment and responses to assessed risk of fraud (PDF:64KB)* These are unofficial translations. The translations are to be used solely as reference material to aid in the understanding of the Japanese proposals.
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