Selecting and Evaluating Audit Firms Based on Independence, Expertise and Audit Quality
First written in FY2019. 2 of 3 entries say "Restated". Latest entry: FY2025.
23 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「When selecting an audit firm, the Audit & Supervisory Board establishes selection criteria in advance, including a high level of professional expertise, independence, assurance of audit quality and the appropriateness of the audit structure, and also considers the level of audit fees.」
It continues to maintain a selection and evaluation policy that considers an audit firm's expertise, independence, audit quality, structure and fee levels. - FY2020RestatedAnnual report
「When selecting an audit firm, the Audit & Supervisory Board establishes selection criteria in advance, including a high level of professional expertise, independence, assurance of audit quality and the appropriateness of the audit structure, and also considers the level of audit fees.」
It continues to maintain a policy of considering expertise, independence, audit quality, the audit structure and fee levels when selecting and evaluating an audit firm. - FY2019First statedAnnual report
「When selecting an audit firm, the Audit & Supervisory Board establishes selection criteria in advance, including a high level of professional expertise, independence, assurance of audit quality and the appropriateness of the audit structure, and also considers the level of audit fees.」
It provides, for the first time, specific criteria for considering expertise, independence, audit quality, the audit structure and fee levels when selecting and evaluating an audit firm.