Audit quality management based on the evaluation and selection criteria for the independent auditor
First written in FY2020. 3 of 4 entries say "Restated". Latest entry: FY2025.
7 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「As a result of evaluating the independent auditor against the above criteria during the current fiscal year, the Audit & Supervisory Board judged that the audit conducted by the audit firm was, overall, “without any problems whatsoever.”」
The evaluation of the independent auditor based on 7 evaluation criteria and the judgment that there are no problems with audit quality continue. - FY2022RestatedAnnual report
「As a result of evaluating the independent auditor against the above criteria during the current fiscal year, the Audit & Supervisory Board judged that the audit conducted by the audit firm was, overall, “without any problems whatsoever.”」
The company continues to disclose an evaluation of the independent auditor based on 7 evaluation criteria and the judgment that there are no problems with audit quality. - FY2021RestatedAnnual report
「As a result of evaluating the independent auditor against the above criteria during the current fiscal year, the Audit & Supervisory Board judged that the audit conducted by the audit firm was, overall, “without any problems whatsoever.”」
The company continues to disclose an evaluation based on 7 items, including the audit firm’s quality control, audit team, fees and communication, and the judgment that there are no problems with audit quality. - FY2020First statedAnnual report
「Based on the Practical Guidelines for Audit & Supervisory Board Members and Others Concerning the Development of Criteria for Evaluating and Selecting Independent Auditors, the company’s Audit & Supervisory Board Members and Audit & Supervisory Board have the full-time Audit & Supervisory Board Member prepare an “audit firm checklist” at the end of each fiscal year and deliberate it at the Audit & Supervisory Board. The Audit & Supervisory Board determines the details of proposals concerning the appointment, dismissal and non-reappointment of the independent auditor.」
The company describes a procedure for evaluating the appointment, dismissal and non-reappointment of the independent auditor through preparation of an audit firm checklist at the end of each fiscal year and deliberation by the Audit & Supervisory Board. In the current fiscal year’s evaluation, the audit was judged to have “no problems whatsoever.”