« PCAOB 監査基準書第2号(公開草案)公表 | Main | SEC Management's Report on Internal Control Over Financial Reporting(公開草案)公表 »

2006.12.21

PCAOB 監査基準書第2号(公開草案)の改訂ポイント

 こんにちは、丸山満彦です。AS2の改訂ポイントは次のとおりですね。。。


A. 内部統制の最重要事項に焦点を当てる
B. 不必要な手続を除く
C. 小規模会社の監査を規模に合わせる
D. 要求事項を簡潔にする

A. Focusing the Audit on the Matters Most Important to Internal Control
1. Directing the Auditor's Attention Towards the Most Important Controls
2. Emphasizing the Importance of Risk Assessment
3. Revising the Definitions of Significant Deficiency and Material Weakness
a. Replacement of the term "more than remote likelihood" with the term "reasonable possibility"
b. Re-articulation of the definition of material weakness to exclude significant deficiency
c. Replacement of the term "more than inconsequential" with the term "significant"
4. Revising the Strong Indicators of a Material Weakness
5. Clarifying the Role of Materiality in the Audit
6. Clarifying the Role of Interim Materiality in the Audit

B. Eliminating Unnecessary Procedures
1. Removing the Requirement to Evaluate Management's Process
2. Permitting Consideration of Knowledge Obtained During Previous Audits
3. Refocusing the Multi-location Testing Requirements on Risk Rather than Coverage
4. Removing Barriers to Using the Work of Others
5. Recalibrating the Walkthrough Requirements

C. Scaling the Audit for Smaller Companies

D. Simplifying the Requirements

よく読んでいませんが、言葉の定義などが変わっているようですね。。。

|

« PCAOB 監査基準書第2号(公開草案)公表 | Main | SEC Management's Report on Internal Control Over Financial Reporting(公開草案)公表 »

Comments

Post a comment



(Not displayed with comment.)




TrackBack


Listed below are links to weblogs that reference PCAOB 監査基準書第2号(公開草案)の改訂ポイント:

« PCAOB 監査基準書第2号(公開草案)公表 | Main | SEC Management's Report on Internal Control Over Financial Reporting(公開草案)公表 »