PCAOB Report Criticizes Deloitte Audits

WebCPA | PCAOB Report Criticizes Deloitte Audits

米ＰＣＡＯＢの２００５年の検査で米大手監査事務所デロイトが厳しい指摘を受けているという記事。

監査手続の文書化に不備があるという指摘だったようで、デロイト側は反論のレターを出しています。

In its response letter, Deloitte said that, “Although in certain instances the documentation for the matters cited in the [report] might not have been as extensive as, or organized in a manner that the viewers would have preferred … We disagree with these comments, which are presented in a manner that could result in a reader of the report reaching inaccurate and inappropriate conclusions.”

Report on 2005 Inspection of Deloitte & Touche LLP（ＰＤＦファイル）