Economy 2024 Certified Public Accountants' Examination Reference Legal Standards (Audit Theory) / Finance Finance Association of Japan

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Economy
[Introduction to the Contents]
For the purpose of reference for examinees of the 2024 Certified Public Accountant Examination, it contains the same laws and regulations as the laws and regulations distributed in the essay examination, and is produced in the same format and format.
The laws and regulations are those in force as of January 1, 2024 and those promulgated as of January 1, 2024, which are planned implementation by April 1, 2024.
First Part of the Audit Standards Report, etc.
0 Quality Control Standards Report, etc.
200 "Quality Control in Audit Firms"
210 "Agreement Regarding Terms and Conditions of Audit Services"
220 "Quality Control in Audit Services"
230 "Audit Documentation"
240 "Review of Laws and Regulations in Financial Statement Audits"
260 "Communication with Corporate Auditors, etc."
265 "Communication About Deficiencies in Internal Controls"
300 "Audit Planning"
315 "Identification and Evaluation of Risks of Material Misstatement"
320 "Materiality in Br> 706" Emphasis and Other Items in the Independent Auditors' Audit Report "
710" Comparative information for prior years? Corresponding figures and comparative financial statements "
720" Auditor's responsibility in relation to other content "
800" Audit of financial statements prepared in accordance with the special purpose financial reporting framework "
805" Audit of individual financial statements or financial statement items "
810" Reporting on Condensed Financial Statements "
900" Replacement of auditors "
910" Interim audit "
0" Notes on handling of Cabinet Office Ordinance on Audit Certification of Financial Statements, etc. "(Guidelines for Audit Certification Ordinance)
Part II Cabinet Office Ordinance on Audit Certification of Financial Statements, etc. 250 330 402 450 500 501 505 510 520 530 540 550 560 570 580 600 610 620 700 701 705 0