审计之未来 - 欢迎您访问中国注册会计师协会网站!.ppt
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1、Gerald Russell FCAPresident,The future of audit,What Im going to cover,The role of audit in the context of the financial crisisWhat are some of the issues weve identifiedPossible solutionsLooking to the longer term,会长杰拉尔德拉塞尔,资深皇家特许会计师,审计的未来,讲座内容,金融危机背景下的审计角色我们发现的一些问题可能的方案长期展望,there is little evidenc
2、e to suggest that auditors failed in their duties in the run up to the financial crisis,Committee in UK Parliament,The financial crisis,Why did the auditors not see the crisis coming?Can they be truly independent if they are being retained by their clients for both audit and non-audit services?Have
3、they exercised the right degree of professional scepticism?Is there too much reliance on the big 4 firms and are they too big to fail?Does the remit of the auditor need to change?Where do they fit within the governance and oversight framework?,鲜有证据显示,审计师在金融危机发生之前并未履行它们的职责,英国国会委员会,金融危机,审计师为何没有预见到危机的到
4、来?如受聘向同一客户同时提供审计和非审计服务,他们能否真正保持独立性?他们是否运用了适当的职业怀疑?是否对“四大”会计公司过于依赖?他们是否大到不能倒?审计师的职权范围是否需要更改?他们在内部治理和监管框架内的位置如何?,Financial Services Faculty analysis,The audit process is highly valued but audit reports are seen as compliance statementsThe presentation of risk information requires a fundamental reviewC
5、ommunication between regulator and auditors needs to be improvedSkilled persons reporting tool is underused,Our recommendations,Auditors should provide assurance on new summary risk statementsA guide to good practice in audit committee reporting would help improve performanceAuditors should have mor
6、e involvement in reporting on the front sections of annual reportsThere should be two-way sharing of information between supervisors and auditorsSupervisors should make greater use of the skills and knowledge of auditors in performing their functions,金融服务部门分析,审计过程受到高度重视,但审计报告仅被视为规定事项说明书风险信息报告需要进行基础评
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