Posted on February 28, 2019 by SK Tokyo Audit Corporation under DFK International, Japan, Key Audit Matters, The Japanese Institute of Certified Public Accountants
On July 5, 2018, the Business Accounting Council of the Financial Services Agency of Japan (‘FSA’) published the “Opinion on the Revision of the Auditing Standards” that contains the introduction of ‘Key Audit Matters (KAM)’ communication. KAM is the matter that is of most significance in the audit of the financial statements for a certain […]
© Keith Warburton 2024, All rights reserved
World Business Culture, West Down, Chalk Hill, Soberton, Hampshire SO32 3PH