PCAOB 監査基準書第2号（公開草案）公表
こんにちは、丸山満彦です。PCAOBが内部統制監査の際の基準となる、An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statementsの公開草案を公表していますね。。。
■PCAOB
●News Releases
・2006.12.19 Board Proposes Revised Auditing Standard on Internal Control over Financial Reporting
●Rulemaking Docket 021:
・Proposed Auditing Standard – An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements
かなり変更されているイメージですね・・・
例えば、次のようなところがポイントとなっているようですね。
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●An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements
• Direct the auditor to the most important controls and emphasize the importance of risk assessment;
• Revise the definitions of significant deficiency and material weakness, as well as the "strong indicators" of a material weakness;
• Clarify the role of materiality, including interim materiality, in the audit;
• Remove the requirement to evaluate management's process;
• Permit consideration of knowledge obtained during previous audits;
• Direct the auditor to tailor the audit to reflect the attributes of smaller and less complex companies;
●Considering and Using the Work of Others.
• Allow the auditor to appropriately use the work of others, and not just internal auditors, for both the internal control audit and the financial statement audit, eliminating a barrier to integration of the two audits;
• Encourage greater use of the work of these others by requiring auditors to evaluate whether and how to use their work to reduce auditor testing;
• Require the auditor to understand the relevant activities of these others and determine how the results of that work may affect the audit;
• Provide a single framework for using the work of others based on the auditor's evaluation of the combined competence and objectivity of others and the subject matter being tested; and
• Eliminate the explicit principal evidence provision previously included in AS No. 2.
• Refocus the multi-location testing requirements on risk rather than coverage; and
• Recalibrate the walkthrough requirement.
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SECは経営者評価の基準を公開していませんね。。。
【参考】このブログ
・2006.12.14 SEC Votes to Propose Interpretive Guidance for Management to Improve Sarbanes-Oxley 404 Implementation
・2006.12.12 米国 PCAOB監査基準書第2号の改訂公開草案の公表は19日？
・2006.12.08 PCAOB 監査基準書第2号の改訂公開草案の公開は12月19日
・2006.12.02 米国 内部統制評価と監査制度 負担の緩和
・2006.10.18 PCAOB 監査基準書第2号の改訂は11月？
これは、12月19日に公開されました。。。
・2006.10.05 内部統制監査 米国とは違う道を歩む日本？
・2006.09.23 2006.09.19 House Committee on Financial Services >Hearing entitled ”Sarbanes-Oxley at Four: Protecting Investors and Strengthening the Markets.”
・2006.09.06 監査がダイレクトレポーティング方式でも言明方式でも経営者評価の手間は関係ない
・2006.08.06 監査人が「内部統制は有効であると監査意見を述べる場合」と「内部統制は有効であるという報告書の内容が適正であるという監査意見を述べる場合」の監査対象（保証又は証明対象）の違い
・2006.06.12 PCAOB監査基準2号改正の方向性
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