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Overview of Group Audit Instructions
1.1 Purpose We have been engaged to perform an audit of PRESS KOGYO CO., LTD’s consolidated financial statements as of and for the year ended March 31, 2015. We are conducting our audits in accordance with auditing standards generally accepted in Japan (Japan GAAS).
PRESS KOGYO CO., LTD’s consolidated financial statements will be prepared in accordance with accounting principles generally accepted in Japan (Japan GAAP).
The purpose of these Group Audit Instructions is to communicate the aspects of our group audit strategy and group audit plan that relate to component auditors (“you”), including the work to be performed by you, as part of our audit of the financial statements of PRESS KPGYO CO., LTD. (the “Group”) as of and for the year ended March 31, 2015.
Hereafter, in these Group Audit Instructions, PRESS KOGYO CO., LTD. is referred to as the “Group” and PRESS KOGYO CO., LTD’s consolidated financial statements as of and for the year ended March 31, 2014 are referred to as the “group financial statements,” when appropriate. 1.2 Primary Objectives In formulating the group audit strategy and group audit plan, our key objectives are to:
• Deliver an independent auditors’ report in accordance with generally accepted auditing standards in Japan (“Japan GAAS”) on whether the Group financial statements for PRESS KOGYO CO., LTD. as of and for the year-ended March 31, 2015 are presented fairly, in all material respects, in accordance with generally accepted accounting principles in Japan (“Japan GAAP”),
• Fulfill our professional and, where applicable, statutory obligations,
• Provide our high standard of client service to the Group on a globally consistent basis, and
• Fulfill communication requirements, and provide independent, insightful and timely feedback to those charged with governance and management. 1.3 Confirmation of the ability to comply with the Group Audit Instructions It is important that you read these instructions, understand the requirements and provide us with either:
• Appendix <C.01> (Confirmation - Compliance with Instructions; Ethics & Independence Requirements; Professional Competence; and Involvement in Risk Assessment)
or
• Appendix <C.01STAT> (Confirmation - Compliance with Instructions; Ethics & Independence Requirements; Professional Competence; and Involvement in Risk Assessment), when we are using your separate audit of the component’s financial statements performed due to statute, regulation or other reason to provide evidence for our group audit