ＰＣＡＯＢ、リスク評価とリスク対応に関するStaff Audit Practice Alertを公表

PCAOB Publishes Staff Audit Practice Alert on Assessing and Responding to Risk in the Current Economic Environment

米ＰＣＡＯＢが、現在の経済環境におけるリスク評価とリスク対応に関する注意喚起文書、Staff Audit Practice Alert No. 9: Assessing and Responding to Risk in the Current Economic Environmentを１２月６日に公表しました。

The Public Company Accounting Oversight Board today published a Staff Audit Practice Alert to assist auditors in identifying matters related to the current economic environment that might affect the risk of material misstatement in financial statements and, therefore, require additional audit attention.

リーマンショックが起きた２００８年に公表されたStaff Audit Practice Alert No. 3を、現在の世界的な経済情勢と最近強化された監査基準に照らして、更新するものとなります。

Staff Audit Practice Alert No. 9: Assessing and Responding to Risk in the Current Economic Environment, updates Staff Audit Practice Alert No. 3, which was issued in December 2008, in light of current global economic conditions and recent enhancements to PCAOB standards.

大きく以下の４つのセクションに分かれています。

・経済状況が監査に与える影響

・公正価値測定および見積りの監査

・ゴーイング・コンサーンとして継続する企業の能力に関する監査人の検討

・財務諸表開示の監査

The alert is organized into four sections: 1) considering the impact of economic conditions on the audit; 2) auditing fair value measurements and estimates; 3) the auditor's consideration of a company's ability to continue as a going concern; and, 4) auditing financial statement disclosures.

PCAOB：Public Company Accounting Oversight Board、公開会社会計監視委員会（ＫＰＭＧ）

オリンパス事件を取りあげたこちらの記事でも、なぜか、このStaff Audit Practice Alertについてふれています。
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Deep Roots of Fraud at Olympus（ＮＹＴ）

More than 20 years after the scandal began, the valuation of financial assets for which there is no ready market remains a subject of controversy. This week, the Public Company Accounting Oversight Board, which regulates audit firms in the United States, issued an “audit practice alert” that made clear it was concerned that American auditors were now ― like Japanese auditors in the past ― too willing to believe whatever management said.

“Auditors are reminded,” the board said, “that audit evidence consists of both information that supports and corroborates management’s assertions and information that contradicts such assertions, including assertions regarding fair values, estimates and related disclosures.”（「監査人は、監査証拠が、マネジメントのアサーションを裏付ける情報と、マネジメントのアサーションと矛盾する情報の両方から構成されているという点を忘れてはならない。」）