草药制药公司:进行有效的集团审核†

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2022-12-19 DOI:10.1111/1911-3838.12329
Joanne C. Jones, Sandra Iacobelli, Sandra Scott
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引用次数: 0

摘要

随着全球经济活动的相对权重继续向非经合组织国家转移(OECD 2018),审计公司更有可能遇到在外国司法管辖区开展重大业务的客户。在这些司法管辖区聘请和监督当地组成部分审计师的相关需求,可能会导致不同商业文化带来的挑战,以及由此导致的审计内部沟通不端。监管机构已经发现了与这些挑战相关的审计缺陷(PCAOB 2011, 2010;Cpab 2012, 2015)。IAASB和审计与鉴证准则委员会(AASB)等准则制定机构已对此作出回应,发布了征求意见稿,建议修订ISA 600 (IAASB 2020)和CAS 600 (AASB 2020),以加强审计师的方法并为从业者提供更好的指导。鉴于这一不断发展的审计领域,本案例旨在加深学生对国际背景下的集团审计和组成部分审计的理解。该案例从集团审计师的角度出发,由一名高级审计人员负责监督客户日益重要的中国子公司的组成部分审计。前一年组成部分审计的不足,以及组成部分审计师的变动,进一步强调了对即将进行的审计业务进行强有力的风险分析的重要性。
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Herbal Pharma Inc.: Conducting an Effective Group Audit*

As the relative weight of global economic activity continues to shift toward non-OECD countries (OECD 2018), audit firms are more likely to encounter clients with significant business operations in foreign jurisdictions. The associated need to engage and oversee local component auditors in these jurisdictions can lead to challenges arising from different business cultures and the resulting intra-audit miscommunications. Audit deficiencies related to these challenges have been detected by regulators (PCAOB 2011, 2010; CPAB 2012, 2015). Standard setters such as the IAASB and the Auditing and Assurance Standards Board (AASB) have responded by issuing an exposure draft proposing revisions to ISA 600 (IAASB 2020) and CAS 600 (AASB 2020) to strengthen the auditor's approach and provide enhanced guidance to practitioners. In light of this evolving area of assurance, this case was developed to deepen students' understanding of both group and component audits in an international context. The case takes the perspective of the group auditor and features an audit senior in a specialized role overseeing the component audit of a client's increasingly material Chinese subsidiary. Deficiencies in the prior year component audit, along with a change in the component auditor, further underlines the importance of robust risk analysis for the upcoming engagement.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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