AccountancyAgeという英国の会計サイトで、大手会計事務所に対する当局の検査結果が取り上げられていました。
まず、PwCは、のれんの減損に関する監査の改善を指摘されたようです。
PwC must improve goodwill impairment auditing
のれんの簿価の根拠となるのれんの評価に関する証拠の十分性に問題が見つかったそうです。
The Audit Inspection Unit's 2010/2011 report into the firm found issues over the sufficiency of audit evidence obtained or recorded to support the related carrying values from goodwill assessments.
FTSE 100に含まれている2つの会社の監査では、注記事項のエラーを見逃していました。
Two FTSE 100 audits contained errors in disclosures that went unidentified by the auditors.
検査された15件のうち、good standardが7件、acceptableが7件、significant improvement(重要な改善)が必要とされたものが1件という結果です。
Seven of the 15 audits inspected were performed to a "good standard, another seven were to an "acceptable" standard while a further one required "significant improvement".
E&Yは、監査における懐疑心の欠如を指摘されています。
Lack of audit scepticism trips E&Y
EYの監査には、懐疑心の欠如と監査人の発見事項の根拠となる証拠の欠如という弱点があるとされています。
ERNST & YOUNG'S audits were weakened by lack of scepticism and evidence to support auditor findings, the Audit Inspection Unit has concluded.
検査された13件のうち、good with limited improvements required(限定された改善事項)が5件、significant improvementが必要なものが1件となっています。
Of 13 audits inspected, just five were found to be "good with limited improvements required" - down from seven last year - while one needed "significant improvement", up from zero in the 2009/10 report.
グループ監査、監査のまとめの手続き、従業員の査定プロセスに関する指摘を受けています。
Performed by members of the Financial Reporting Council's Professional Oversight Board, it found issues with group audit, finalisation procedures and the annual employee appraisal process.
Deloitteは、AIMに上場している会社の監査について指摘を受けています。
Deloitte criticised over AIM audit client work
AIM上場会社の監査において、グループ監査人としての責任を果たしていなかったとされています。
DELOITTE "did not properly fulfil its responsibilities as group auditor" when working with an AIM-listed client, according to the Audit Inspection Unit (AIU).
13件の検査対象のうち、good standardが9件、acceptable standardが3件、significant improvementが1件という結果です。
Nine of the 13 audits were performed to a "good standard"; three to an "acceptable standard"; and one that required "significant improvement".
最後はKPMGです。
KPMG must improve review procedures
監査先から提供される情報に対して、適切な職業的懐疑心を発揮すべきである、という指摘を受けています。
KPMG MUST IMPROVE its review procedures and exercise more scepticism to information provided by audited entities, the Audit Inspection Unit (AIU) has said.
The AIU's report said that the audit teams "should apply appropriate professional skepticism to information provided by audited entities".
4件の監査において、損益計算書に関連して実施される分析的レビュー手続に弱点があったとされています。
There were recurring problems from previous years in the areas of review procedures. "On four audits we identified weaknesses in the substantive analytical review procedures performed in respect of the income statement," it said. "In three cases the analytical review procedures were not, in our view, performed in sufficient depth." It acknowleged that, since those audits, the firm had made improvements.
検査対象14件のうち、significant improvementsが必要なものが2件あり、そのうちの1件では収益認識に関する監査証拠が不十分であるとされ、もう1件では貸出金の減損とIT全般統制に関して改善が必要とされています。そのほか、good standardが10件、acceptable standardが2件となっています。
The AIU reviewed 14 audits and said that two of those required "significant" improvements. One of the audits was lacking in terms of "the sufficiency of audit evidence for revenue and profit recognition", while the other needed improvements to loan impairments and IT general controls. Ten audits were performed to a good standard, and two were performed to an acceptable standards.
Grant Thornton slips in biennial audit review