|
| 当前位置：首页 - 行业新闻 - IAASB向全球寻求对提高审计报告价值的意见 |
| [发布时间：2011-05-31 11:27:12] [访问量：] |
|
IAASB向全球寻求对提高审计报告价值的意见 (纽约/2011年5月16日) 国际审计与鉴证准则委员会（IAASB）今天发布了一份咨询文件，加强审计报告的价值：改变方案的探索，以获取关于提高国际审计报告质量、相关性和价值的意见。该咨询文件旨在确定在被审计过的财务报表的使用者和其他利益相关者中是否有对审计报告有用性的普遍看法。它介绍了由一些利益相关者确定的现行财务报告的问题，其中包括可感知的“信息鸿沟”。然后，它制定了改革的可行方案，并探索这些方案是否可能有效提高审计报告和审计报告交际价值。要阅读咨询文件或提交评论意见，请访问IAASB的网站在 www.iaasb.org / ExposureDrafts.php 。 评论截止日期为2011年9月16日。 IAASB Seeks Global Views on Enhancing the Value of Auditor Reporting (New York/May 16, 2011) The International Auditing and Assurance Standards Board (IAASB) today released its consultation paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change, to obtain views on enhancing the quality, relevance and value of auditor reporting on an international basis. The consultation paper seeks to determine whether there are common views among users of audited financial statements and other stakeholders about the usefulness of auditor reporting. It describes issues with current financial reporting, including a perceived “information gap,” identified by some stakeholders. It then sets out possible options for change and seeks input as to whether such options might be effective in enhancing auditor reporting and the communicative value of the auditor’s report. “The auditor communicates to financial statement users primarily through the auditor＇s report,” noted Prof. Arnold Schilder, IAASB Chairman. “Over the past several years, the IAASB has developed International Standards on Auditing addressing auditor communication and reporting with the aim to address the expectations gap and, more recently, to promote international consistency in auditor reporting. The IAASB believes that now is the time for a more fundamental review of auditor reporting to ensure, in the public interest, that it can meet the information needs of financial statement users in a global business environment with increasingly complex financial reporting requirements.” The IAASB is also seeking information about the potential implications of changes in auditor reporting, as well as about possible implementation challenges. The paper recognizes that not all of the options explored are able to be implemented by the IAASB on its own—some would require collaboration with national standard setters, regulators and/or legislators to develop or implement. “This consultation is aimed at gathering views from around the world to inform the IAASB about whether there is consensus about the need to enhance auditor reporting and, if so, how an enhanced model might be achieved,” said James Gunn, IAASB Technical Director. “Investors and financial analysts have signalled to us they want additional, and more pertinent, information for their decision making. The IAASB wants to better understand these views as well the views of others, including users of audited financial statements of small- and medium-sized entities and public sector organizations, preparers, auditors and other key participants in the financial reporting process.” How to Comment The IAASB invites all stakeholders to respond to its consultation paper. To access the consultation paper or submit a comment, visit the IAASB’s website at www.iaasb.org/ExposureDrafts.php. Comments on the Consultation Paper are requested by September 16, 2011. 原文链接http://press.ifac.org/news/2011/05/iaasb-seeks-global-views-on-enhancing-the-value-of-auditor-reporting 附件---- CP_Auditor_Reporting-Final.pdf [URL=http://www.ifac.org/Guidance/EXD-Download.php?EDFID=00377]http://www.ifac.org/Guidance/EXD-Download.php?EDFID=00377[/URL] |
|
上一条：
IAASB发表增强总体鉴证标准的征求意见稿
下一条： 2012年3月国际会计动态 |
|