PCAOB Standing Advisory Group Meeting at 2006.06.12-13

　こんにちは、PCAOBのStanding Advisory Group Meeting が2006.06.12-13に開催されるようですね。その主な議題・・・
・Panel Discussion - Implementation of Section 404 and AS No. 2
・・Company-Level Controls
・・Auditors' Involvement in Management's Assessment
・Panel Discussion – The Research Synthesis Program
・Panel Discussion - Implications of ICFR Reporting for Auditing

　
■PCAOB
・Standing Advisory Group
・・Meeting Agendas June 12-13, 2006

■Panel Discussion - Implementation of Section 404 and AS No. 2 (more)
・Company-Level Controls
・Auditors' Involvement in Management's Assessment
　PCAOB監査基準2号は、5月に開催されたラウンドテーブルの結果を受けて改訂しよう！ということになったのですが、その中の主要なトピックス
・全社的な内部統制
・経営者評価への監査人の関与
ですね。

●全社的な内部統制についての論点は次の５つのようですね。
＝＝＝＝＝
• How auditors and companies have linked company-level controls to the underlying processes and transactions and the resulting changes to the testing that otherwise would have been performed on lower-level controls
• Whether additional guidance would encourage auditors to rely more on company-level controls, when appropriate
• Whether a more precise definition of company-level controls might assist auditors and management in their duties
• Whether the principle in AS No. 2 that the testing of company-level controls alone is not sufficient for the purposes of expressing an audit opinion on the effectiveness of internal control over financial reporting is sound
• Whether (and, if so, how) the auditor's evaluation of company-level controls should affect the auditor's ability to alternate testing of process and transaction level controls.
＝＝＝＝＝

　そうなんですよね。全社的な内部統制が有効に機能している場合に業務プロセスに係る内部統制のサンプル数を減らしたりできないかなあぁ・・・という問題ですね。

>> 内部統制の確信度（A）＝全社的な内部統制の確信度（C）＋業務プロセスに係る内部統制の確信度（T）
　が成立すると仮定すれば

A＝95%を所与とすると、C=50%の場合はT=90%、C=70%の場合T=83%となりますね。

　全社的な内部統制の確信度、業務プロセスに係る内部統制の確信度を決めてくれると助かるかもしれません。でも、このようなレベルの話は監査基準で決めると言うよりも、さらに下のレベルのガイダンス等で決める話かもしれませんが・・・

●経営者評価への監査人の関与についての関与についての論点は次の５つのようですね。
＝＝＝＝＝
• To what extent the auditor needs to understand management's assessment process to make decisions about the following:
o Whether management, as required by the SEC's rules, has a basis for its conclusion
o How to best make use of the work of others
o How to make preliminary risk assessments
• The auditor's role in determining whether management's documentation of the company's assessment of internal control over financial reporting is adequate
• Whether the adequacy of management's assessment process should continue to be a necessary condition for the auditor to be able to form an opinion on the effectiveness of internal control over financial reporting
• Whether the auditor can obtain sufficient evidence to form an opinion about the effectiveness of internal control over financial reporting without regard to the adequacy of management's assessment process
• Whether the auditor's opinion on management's assessment provides investors with additional useful information, beyond the information contained in the auditor's opinion on the effectiveness of internal control
＝＝＝＝＝

■Panel Discussion – The Research Synthesis Program (more)

■Panel Discussion - Implications of ICFR Reporting for Auditing (more)

・2004年には16%の企業で約1500項目、2005年には7%の企業で約400項目の内部統制の不備があったと報告されたようですが、その分析をして発表するようですね。

　議論のレベルが日本と比べるとかなり高いようですね・・・