Auditing  Standards
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 Statements of Auditing Standards, English Version

[Auditing Standards]

 No. 01 : Summary of Generally Accepted Auditing Standards (revision, Jan. 25, 2000) 

 No. 04 : Audit Evidence (revision, Dec. 31, 1985)

 No. 06 : Related Parties (revision, Nov. 8, 2005)

 No. 07 : Management Representations  (pronounced on Sep. 30, 1985)

 No. 09 : Physical Inventory Observation (pronounced on Apr.15, 1986)

 No. 10 : Planning an Audit of Financial Statements (pronounced on June 30, 1986)

 No. 12 : Analytical Procedures  (pronounced on Jan. 31, 1987)

 No. 15 : Using the Work of Another Auditor  (revision, Nov. 2, 1999)

 No. 16 : Going Concern  (revision, Nov. 16, 1999)

 No. 17 : Communication between Successor and Predecessor Auditors (pronounced on May 1, 1989)

 No. 19 : The Examination of Prospective Financial Information (pronounced on Oct. 16, 1990)

 No. 20 : Using the Work of an Expert  (pronounced on Nov. 16, 1990)

 No. 21 : Initial Engagements - Opening Balances (revision, Nov. 2, 1999)

 No. 22 : Audit of Accounting Estimates (pronounced on June 16, 1992)

 No. 23 : Auditing of Contingencies (revision, Nov. 23, 1999)

 No. 24 : Materiality and Audit Risks (pronounced on Apr. 13, 1993)

 No. 25 : Considering the Work of Internal Audit (pronounced on Oct. 5, 1993)

 No. 26 : Audit Sampling (pronounced on June 30, 1994)

 No. 27 : Terms of Audit Engagements  (revision, Feb. 22, 2000)

 No. 28 : The Auditor's Report on Special Purpose Audit Engagements (revision, Dec. 21, 1999)

 No. 29 : Consideration of Laws and Regulations in an Audit of Financial Statements 

(pronounced on June 25, 1996)

 No. 30 : Subsequent Events  (revision, Dec. 28, 1999)

 No. 31 : Auditing in a Computer Information Systems Environment (pronounced on Sep. 9, 1997)

 No. 32 : Risk Assessments and Internal Control (pronounced on Dec. 22, 1998)

 No. 33 : The Auditor's Report on Financial Statements (revision, Dec. 21, 1999)

 No. 34 : Engagements to Perform Agree-Upon Procedures Regarding Financial Information 

(pronounced on  Aug. 24, 1999)

 No. 35 : Engagements to Compile Financial Information (pronounced on Nov. 28, 2000)

 No. 36 : Engagements to Review Financial Statements (pronounced on Nov. 27, 2001)
 No. 37 : Knowledge of the Business (pronounced on Dec. 18, 2001)
 No. 38 : External Confirmations  (revision of appendix, Jan. 18, 2005)
 No. 39 : Communications with Those Charged with Governance  (pronounced on July 15, 2003)

 No. 40 : The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements (pronounced on July 1, 2004)
 No. 41 : Reporting on Comparative Financial Statements (pronounced on Nov. 30, 2004)
 No. 42 : Auditing Fair Value Measurements and Disclosures (pronounced on July 1, 2005)

 No. 43 : The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements 
(pronounced on Sep. 1, 2006)
 No. 44 : Quality Control for Audits of Historical Financial Information (pronounced on Sep. 1, 2007)
 No. 45 : Audit Documentation  (pronounced on Feb. 26, 2008)
 No. 46 : Quality Control For Firms (pronounced on Dec. 16, 2008)
 No. 47 : Planning an Audit of Financial Statements (pronounced on Oct. 1, 2009)

 No. 48 : Identifying and Assessing the Risks of Material Misstatement Through Understanding
the Entity and its Environment (pronounced on Nov. 15, 2010)
 No. 49 : The Auditorˇ¦s Responses to Assessed Risks (pronounced on Mar. 15, 2011)
 No. 50 : Analytical procedures (pronounced on Mar. 31, 2011)
 No. 51:  Materiality in Planning and Performing an Audit (pronounced on Sep. 13, 2011)
 No. 52 : Evaluation of Misstatements Identified During the Audit (pronounced on Oct. 18, 2011)
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 [Disclaimer]

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