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20 November 2012

監査人の能力と専門技術を調査する重要プロジェクトを共同委託するFRC(英国財務報告評議会)とICAS(スコットランド勅許会計士協会)


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The FRC and the ICAS are to commission jointly a major project that will investigate the competencies and professional skills of auditors.


The study will consider what they are responsible for today and how this might change in the future. The project is being commissioned as a contribution towards restoring market confidence through improving audit quality and re-building trust in the audit profession.
 
The project will also explore the mix of attributes, competencies, professional skills and qualities that need to be combined in an audit team in order for it to perform a high quality public interest audit in a modern and complex global business environment.
 
It will consider questions such as whether or not there is a need to reconsider the staffing model for the audit of complex businesses to incorporate, for example, individuals with relevant business or technical experience within the audit team, and associated training implications.
 
The year-long study will be running concurrently with the implementation of measures that have been taken and that are being considered by, amongst others, the FRC, the Government, the European Commission and the IAASB to address the value of audit and to reform the audit market. 
 
The study will have regard to the implications of these measures and proposals for the skills and competencies of the auditor that will in future be necessary to deliver high quality statutory audits and to help restore confidence in audited financial statements, in particular those of banks, insurers and large listed companies.

Press release



© FRC


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