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FRC:这家"四大"质量恶化令人无法接受
2018年06月20日 23:09    来源:继民财经汇
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英国监管机构周二抨击毕马威会计事务所(KPMG)会计工作质量“令人无法接受的下降”。KPMG was slammed Tuesday by a UK regulator over an "unacceptable decline"in the quality of its accounting work.

英国财务报告委员会(FRC)在一份报告中批评了其他审计机构,但特别指出毕马威对英国主要上市公司进行了“不一致”的审计。

该监管机构表示:“今年被检查审计的整体质量,以及过去5年质量的下降,都是不可接受的。”

FRC 指出,在“四大”会计公司中,审计质量下降是由许多因素造成的,包括未能挑战管理层,在审计中表现出适当的怀疑态度,以及对银行审计的不良结果。

FRC 指出,毕马威会计师事务所(KPMG)的质量恶化令人无法接受。毕马威(KPMG)对富时350指数(FTSE 350)成分股公司的审计中,有50%的审计工作要求的改善程度超过“有限”水平(意思指相关项目的审计质量需要的的不仅仅是有限度改善),而前一年这一比例为35%。因此,毕马威将受到FRC的严格审查。Across the Big 4,the fall in quality is due to a number of factors,including a failure to challenge management and show appropriate scepticism across their audits,poorer results for audits of banks.There has been an unacceptable deterioration in quality at one firm,KPMG.50%of KPMG’s FTSE 350audits required more than just limited improvements,compared to 35%in the previous year.As a result,KPMG will be subject to increased scrutiny by the FRC.

FRC 负责监管英国审计师、会计师和精算师,该机构的最新检查结果示毕马威(KPMG)前高管的管理低下。近年来,KPMG这家全球会计师事务所受到一系列丑闻的影响。在英国,在大型建筑公司、政府承包商Carillion于今年1月破产后,该公司一直受到密切关注。审计了该公司多年账目的毕马威(KPMG)仍在接受FRC调查。这家会计师事务所还卷入了南非政府的腐败丑闻。在一项内部调查得出他们的工作不符合标准的结论后,该公司的整个领导团队被解雇。

刚刚,KPMG全球主席就南非所危机发表最新声明

喝了不该喝的喜酒;KPMG南非高层遭全部开除

FRC在其审查中包括了四大会计师事务所。该公司表示,普华永道(PwC)、安永(EY)和德勤(Deloitte)的质量有所下降,但毕马威(KPMG)的情况最糟糕。该监管机构表示,整体工作质量下降的原因是多方面因素,包括未能挑战管理层,以及在审计过程中缺乏适当的怀疑态度。

毕马威表示,对评估结果感到失望。该公司审计主管米歇尔•欣克利夫(Michelle Hinchliffe)表示,该监管机构评估的工作是在毕马威采取措施改进之前进行的。该公司去年对英国的管理团队进行了彻底改革。

普华永道和安永表示,他们对自己的业绩感到失望,过去一年的质量略有下降。德勤在一份声明中表示,将认真对待财务汇报局的调查结果和建议。

以下是FRC 刚刚发布的对“四大”审计质量检查新闻公告:

Big Four Audit Quality Review results decline

18June 2018

The Big Four audit practices must act swiftly to reverse the decline in this year’s audit inspection results if they are to achieve the targets for audit quality set by the Financial Reporting Council (FRC).Overall results from the most recent inspections of eight firms by the FRC show that in 2017/1872%of audits required no more than limited improvements compared with 78%in 2016/17.Among FTSE 350company audits,73%required no more than limited improvements against 81%in the prior year.

Across the Big 4,the fall in quality is due to a number of factors,including a failure to challenge management and show appropriate scepticism across their audits,poorer results for audits of banks.There has been an unacceptable deterioration in quality at one firm,KPMG.50%of KPMG’s FTSE 350audits required more than just limited improvements,compared to 35%in the previous year.As a result,KPMG will be subject to increased scrutiny by the FRC.

Stephen Haddrill,CEO,FRC,said,

“At a time when public trust in business and in audit is in the spotlight,the Big 4must improve the quality of their audits and do so quickly.They must address urgently several factors that are vital to audit,including the level of challenge and scepticism by auditors,in particular in their bank audits.We also expect improvements in group audits and in the audit of pension balances.Firms must strenuously renew their efforts to improve audit quality to meet the legitimate expectation of investors and other stakeholders.”

The increased FRC scrutiny of KPMG includes inspecting 25%more KPMG audits over its 2018/19cycle of work;and monitoring closely the implementation of the firm’s Audit Quality Plan.KPMG agrees that its efforts in recent years have not been sufficient;the FRC will hold KPMG’s new leadership to account for the success of their work to improve audit quality.

The FRC has also reported on the results of its inspections of four other firms,BDO,GT,Mazars and Moore Stephens.These reports show general improvements in the quality of inspected audits.

Other actions taken by the FRC include:

Setting out to firms earlier in the year concerns over various aspects of bank audits,including their challenge of management and provisioning against loan losses and PPI mis-selling claims.

Reviewing the effectiveness of Root Cause Analysis by the firms to identify the real causes of audit shortcomings and whether their action plans will effectively address the FRC’s concerns.

Agreeing actions with firms on all audits where shortcomings were identified.

Taking enforcement action under the Audit Enforcement Procedure where appropriate.

Implementing a new audit firm monitoring approach,focusing on five key pillars of leadership and governance,firm values and behaviours,business models and financial soundness,risk management,and evidence of audit quality.

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