This chapter identifies the AICPA's general standard on criteria, 3 field work standards, and reporting standards and prescribes additional field work and reporting standards, as well as guidance, for attestation engagements performed in accordance with GAGAS.
AICPA's general standard on criteria is identified in this chapter.
Ginza was once much more popular for shopping but has since lost popularity to Aoyama and Omote-sando.