Asahi Concrete Works (5268) · InitiativeRestated
Selecting and Evaluating the Audit Firm Based on Quality, Independence and Other Factors
First written in FY2021. 1 of 3 entries say "Advanced", first in FY2023. Latest entry: FY2024.
3entries
4years
0from disclosures
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Same theme, other companies
Accounting Auditor Reappointment Assessment and Tendering SystemA theme 37 companies write about · 0 as a headwind · 32 as a tailwind
22 other companies' latest entry also says "Restated".
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Showing 14 of the 37 companies compared. The sentences above are computed from all 37.Full recordFilings, disclosures and news, newest first
- FY2024RestatedAnnual report
「To ensure appropriate audits, we select the audit firm after considering its quality-control framework, independence, audit execution structure and the appropriateness of audit fees.」
監査法人の品質管理体制、独立性、監査実施体制、報酬の妥当性を考慮する選定方針を再確認している。 - FY2023AdvancedAnnual report
「当社の監査役及び監査役会は、監査法人に対して評価を行っております。この評価については、監査役会の定める評価基準に基づき、会計監査人の独立性、品質管理の状況、職務執行体制の適正性、会計監査の実施状況等について評価を行っております。また経理部等の意見を聴取し、評価に反映しております。」
監査法人の選定時に考慮する品質管理・独立性等の基準に加え、監査役会が評価基準、監査実施状況、経理部等の意見を用いて評価する運用を具体化している。 - FY2021First statedAnnual report
「To ensure appropriate audits, we select the audit firm after considering its quality-control framework, independence, audit execution structure and the appropriateness of audit fees.」
The company newly specifies quality control, independence, audit execution and fee appropriateness as criteria for selecting the audit firm.