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美注协发布PCAOB准则汇编版本
07:20　来源：&　　 |
　　协会（AICPA）近日发布了一个由上市公司会计监管委员会（PCAOB）制订的（截至日）所有职业准则和相关规定汇编而成的单卷本。　　　　AICPA此举是想为所有会员提供一本有关PCAOB准则和成员指南的案头参考书。　　　　“萨班斯—奥克斯莱法案和PCAOB的设立给审计职业带来了巨大变革”，AICPA职业准则与服务部门副主席Arleen&Thomas说，“我们发布这一版本的目的是帮助审计师把握这些变化。”　　　　为应对这些重要的变化和会员资格的需要，AICPA已采纳了PCAOB原先发布的所有准则，并将其与新发布（截至日）的准则融为一体。　　　　经AICPA汇编后的PCAOB准则和相关规定包括：　　　　职业准则和成员指南，包括、证明、质量控制、道德规范和独立性；　　　　PCAOB第一、二、三号审计准则和与融合了PCAOB此前发布的准则的第二号准则相关的所有修正案；　　　　PCAOB最初制订的准则，包括过渡性准则和最初制订的审计准则；　　　　细节性参考表格和对PCAOB准则及公认审计准则（GAAS）的适用性进行解释的文字材料，这其中也包括对两类准则间差异的解释。
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PCAOB颁布新的审计准则
来源：　 17:17:07　【】　
最近PCAOB又颁布新的审计准则AU16，帮助审计公司建立与客户审计委员会的有效沟通机制!
　　AICPA考试中，Audting是一门比较困难的课程，这门课程的困难在于它与业务实务有非常大的联系!我们不仅仅要理解理论，更要对业务实务有比较深入的认识，同时又要处于相对较高的视野来看待我们的业务实务。最近PCAOB又颁布新的审计准则AU16，帮助审计公司建立与客户审计委员会的有效沟通机制!详细情况请参考AICPA网站原文：
　　A new auditing standard approved unanimously Wednesday by the PCAOB is designed to encourage two-way, effective communication between external auditors and audit committees during public company audits.
　　With the aim of improving audit quality, the PCAOB approved Auditing Standard (AS) No. 16,Communications With Audit Committees, and amendments to other PCAOB standards. AS 16 describes interactions a public company auditor will be required to have with the audit committee.
　　AS 16 supersedes AU Sec. 310, Appointment of the Independent Auditor, and AU Sec. 380,Communication With Audit Committees. AU Sec. 380 referred to communication between auditors and audit committees as incidental to the audit. The new standard makes it clear that communication is essential to a high-quality audit.
　　The PCAOB has no jurisdiction over audit committees, so the standard’s requirements are aimed strictly at external auditors. The new standard requires auditors to:
　　Establish the understanding of the terms of the audit engagement with the audit committee. The terms of the engagement must be recorded in an engagement letter. Previously, AU Sec. 310 had required the understanding to be established with company management rather than the audit committee.
　　Provide audit committees with an overview of the overall audit strategy, including the timing of the audit, significant risks the auditor identified, and significant changes to the planned audit strategy or risks.
　　Provide information about others involved in the audit, including internal auditors or other independent public accounting firms.
　　Give information regarding the company’s accounting policies, practices, estimates, and significant unusual transactions.
　　Provide an evaluation of the quality of the company’s financial reporting, including conclusions regarding critical accounting estimates and the company’s financial st difficult or contentious matters for which the auditor consulted outside the auditor’s evaluation of the company’s ability to continu and difficulties encountered in performing the audit.
　　As with all PCAOB standards, AS 16 must be approved by the SEC. The SEC also must determine whether the standard should apply to emerging growth companies as defined by the Jumpstart Our Business Startups (JOBS) Act of 2012, P.L. 112-106; the PCAOB recommended that such companies be required to apply the standard.
　　If approved by the SEC, the standard would be effective for public company audits of fiscal periods beginning after Dec. 15, 2012.
　　PCAOB Chairman James Doty said the standard appropriately describes best practices that the PCAOB has learned from experience and advice.
　　“I believe the standard moves the auditor’s communication with the audit committee away from compliance checklists, decisively in the direction of meaningful, effective interchange,” Doty said during a public meeting. “We have taken care to avoid miring both the auditor and the audit committee in minutiae.”
　　Cindy Fornelli, executive director of the Center for Audit Quality (CAQ), which is affiliated with the AICPA, said effective and engaged audit committees, through their oversight of the external auditor, play a critical role in serving the interests of investors and establishing good corporate governance.
　　“The CAQ supports efforts to enhance the effectiveness of audit committees, including two-way communications with the external auditor, to further assist audit committees in fulfilling their statutory responsibilities on behalf of investors,” Fornelli said.
　　Cathy Lego, independent audit committee chair of California-based tech companies SanDisk Corp. and Lam Research Corp., said the communication required by the standard already is taking place in many cases. She said audit committees started having such communication with auditors years ago, and added that good, honest communication helps build trust between the audit committee and the external auditor.
　　“The more there’s the trust, the earlier you see something that could be a problem, and that’s what you want,” Lego said. “You don’t want to wait until there’s required communication.”
　　The PCAOB has been developing the standard for more than two years. It was proposed March 29, 2010, and reproposed Dec. 20, 2011, after the PCAOB received feedback from stakeholders.
　　In crafting AS 16, the PCAOB sought to:
　　Develop a standard that’s scalable to the size and complexity of a company, so less communication would be required of auditors of smaller, less complex companies.
　　Retain existing communication requirements.
　　Focus communication on significant matters.
　　Incorporate communication requirements imposed by the Sarbanes-Oxley Act of 2002 and related SEC rules.
　　Link new communications requirements to related performance requirements in PCAOB standards.
　　List other PCAOB standards and rules that require audit committee communications so that the communication requirements in other standards can be easily accessed in one place.
　　Provide the auditor with the ability to communicate orally or in writing. Oral communications must be documented by the auditor, however.
　　Recognize that management as well as the auditor may discuss issues related to the company’s financial statements with the audit committee, and that it would not be cost-effective or practical for the audit committee to receive the same information twice if the auditor knows management has already communicated the information.1&&&　　相关推荐：
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PCAOB就重大审计事项再次征求公众意见
来源：中国会计视野
讯：近日，（）再次就“”向公众征求意见，其要求师提供重大审计事项的有关信息，以期审计报告能够为者提供更有价值的信息。
PCAOB主席詹姆斯?多蒂（James R.Doty）说：“在当今复杂的环境下，尤其是从获取教训之后，投资者希望能够更好地理解审计意见以及所涉及的相关判断。本次意见征求稿反映了国会进一步保护公众利益的意图，为投资提供更具信息含量的审计报告。”
PCAOB正就审计报告准则――《审计师针对审计所出具的无保留意见审计报告》以及其他PCAOB准则的修订工作再次向公众征求意见。
修订后的建议稿将保留现有审计报告的“通过或不予通过”的模式，但要求报告提供额外的信息，例如就审计活动涉及的重大审计事项、审计以及审计任期有关的素所开展的沟通。
PCAOB在2013年8月发布的审计报告模式建议稿收到了公众的大量反馈意见。在对意见进行分析并开展额外的宣讲推广之后，重大审计事项的概念在2013年建议稿的基础上得到了进一步的明确，建议稿所涉及的准则要求在许多方面得到了不断完善，其中包括：
将潜在重大审计事项的来源限定在与审计委员会已沟通或按要求需进行沟通的事项范围内
在重大审计事项的定义中增加“”的概念
缩小定义范围，仅包含那些尤其具有挑战性、主观性或复杂性的审计判断
修改相关的归档要求
扩大沟通规定，要求审计师在审计报告中阐述是如何处理重大审计事项的
修订后的建议稿将普遍适用于根据PCAOB准则开展的审计活动。然而，与2013年建议稿不同的是，本次建议稿关于重大审计事项的相关要求不适用于依据《1934年版交易法》17a-5规定提交的经纪商和交易商、业务开发公司之外的投资公司、员工股份购买、储蓄以及类似计划所涉及的审计业务。
PCAOB总审计师兼职业准则部主管马丁?鲍曼（Martin F.Baumann）说：“本次对2013年建议稿的改进能够反映我们收到的众多反馈意见，其中包括我们听闻的诸多担忧，与此同时，依旧保持为投资者提供重要的额外信息。”
2010年，一项旨在提升审计报告模式的开始实施，PCAOB的员工与投资者、报表编制者以及审计师在内的利益相关人进行了接洽。2011年6月，PCAOB发布了一份《》，就审计报告模式的潜在改变向公众征求意见。此外，在发布《概念文件》之后不久，PCAOB紧接着就召开了公开圆桌会议。
2013年8月，PCAOB就审计报告准则建议稿向公众征求意见，一起征求意见的还有另外一项新的，其涉及审计师在财务报表表外信息方面的责任。通过首次意见征集活动、2014年4月召开的为期2天的公开会议以及PCAOB投资者咨询小组和常设咨询小组会议，PCAOB共收到了近250份意见函。如想了解本项目的前后开展情况，包括所有文档，请访问。在本次意见征求期内，PCAOB不会就其他信息审计准则再次征求意见。
准则建议稿和相关修订的意见征求截止日期为2016年。如想下载建议稿的情况说明书，请访问
（作者：张晓泉）