PCAOB 監査基準書第2号の改訂公開草案の公開は12月19日

　こんにちは、丸山満彦です。ココログがメンテナンス中なので、臨時版です。。。
PCAOBの監査基準書第2号の改訂版公開草案の公開は、12月19日のようですね。。。

　
■PCAOB
・Board to Consider Proposing a Revised Auditing Standard on Internal Control over Financial Reporting

ざっというと・・・

1. 最重要事項に内部統制監査の焦点を当てる重要な記載誤りが発生しないように、

  • 全社統制（特に統制環境）
  • 期末決算プロセスを含む財務諸表作成プロセス

を重視する

2. 不要な監査手続の削除

  • 経営者評価への意見を削除
  • 過年度の監査結果への依拠を認める
  • 重要な誤りが発生しなさそうな勘定科目を対象外とする
  • 内部監査等の利用を要求　

3. 効率性に対するガイダンスの導入

4. 会社の規模や複雑性に応じた実務的なガイダンス（小規模会社向けガイダンス）の提供

5. 理解しやすくする

  • 簡易化
  • 重要な用語の再定義
  • 財務諸表監査と重要性の評価を合わせる
  • 財務諸表監査の基準との統合化

＝＝＝＝＝
1. Focus the Internal Control Audit on the Most Important Matters – The Board intends to consider changes that would focus auditors on matters that present the greatest risk that a company’s internal controls will fail to detect or prevent a material misstatement in its financial statements. In particular, the Board plans to consider changes that would:

  • More clearly focus auditors on identifying control weaknesses before they result in material misstatements in the financial statements.
  • Require auditors to use a top-down approach that begins with the financial statements and company-level controls, and to identify for further testing only those controls that are, in fact, important to the effective functioning of a company's internal control over financial reporting.
  • Emphasize the importance of a company’s control environment, and how it can affect the risk of financial reporting fraud or other material failure.
  • Emphasize higher risk stages of financial statement preparation, such as the period-end close process.

2. Eliminate Procedures that Are Unnecessary to Achieve the Intended Benefits – The Board is evaluating every area of the internal control audit to determine whether the existing standard encourages auditors to perform procedures that are not necessary to achieve the intended benefits of the audit. In particular the Board plans to consider changes that would –

  • Clarify that an internal control audit is limited to an evaluation of whether, in the auditor’s opinion, the company’s internal control is effective, and does not include an opinion on the adequacy of management’s process to reach its conclusion.
  • Permit auditors to use experience gained in previous years’ audits to make audits in subsequent years more efficient.
  • Clarify how auditors should use risk assessment to eliminate from further consideration those accounts that are unlikely to contain a material misstatement.
  • Require auditors to consider whether and how to use the work of others, instead of doing certain procedures themselves.

3. Incorporate Guidance on Efficiency – Since Auditing Standard No. 2 was first released, the PCAOB has issued guidance to make internal control audits more efficient. The Board intends to consider whether incorporating that guidance into the standard would help to promote improvements in efficiency.
4. Provide Explicit and Practical Guidance on Scaling the Audit to Fit the Size and Complexity of the Company – The Board intends to provide direction in the Standard to help the auditor anticipate the various differences in smaller company internal control and to direct the auditor to tailor the audit for smaller companies.

5. A Simplified Standard – The Board intends to propose a revised auditing standard that is shorter, easier to understand, and more clearly scalable to audits of companies of all sizes and complexity. Among the changes the Board plans to consider are –

  • Reducing granularity.
  • Redefining key terms.
  • Clarifying that the auditor’s evaluation of materiality for purposes of an internal control audit is based on the same long-standing principles applicable to financial statement audits.
  • Consolidating the Board’s standards on using the work of others in internal control audits and in financial statement audits into one new standard, so as to better facilitate integration of the two audits.

＝＝＝＝＝

【参考】
・REUTERS 2006.12.05 PCAOB to consider new controls auditing standards

■まるちゃんの情報セキュリティ気まぐれ日記
・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日になりましたね・・・
・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