米ＰＣＡＯＢ、デロイト・デンマーク事務所の監査不備を指摘（economiaより）

Deloitte Denmark audits fall foul of US watchdog

米PCAOBが、デロイト・デンマーク事務所の検査で、重要な監査不備を指摘したという記事。監査不備は、収益の期間帰属に関するもので、十分かつ適切な監査証拠を入手していないと批判しているそうです。

US auditing watchdog inspectors have identified serious deficiencies relating to the allocation of revenue in audits carried out by Deloitte’s Netherlands firm

In a hard-hitting report, the Public Company Accounting Oversight Board (PCAOB) said that the deficiencies were of such significance that the inspectors felt that Deloitte Statautoriseret Revisionpartnerselskab (DSR) had not obtained sufficient appropriate audit evidence to fulfil the objectives of its role.

2件の監査が問題となっており、ひとつめは、この事務所が米国上場企業の監査を行い監査報告書を出したもので、2つめは、主たる監査人ではなく他の監査人として監査作業を行ったものです。

ひとつめについて。

In the first case, where the firm had issued an audit opinion on a US-listed client, the inspectors found that the firm had failed to perform sufficient procedures to test the occurrence and allocation of revenue.

This meant that the auditor had issued an opinion “without satisfying its fundamental obligation to obtain reasonable assurance” that the financial statements did not contain any material misstatement.

２つめについて。

The inspectors found a number of deficiencies in a second audit on which Deloitte carried out audit work but not as principal auditor.

One of these deficiencies was highlighted in the report because once again the inspectors found it so significant that they questioned whether the firm had met the purposes of the audit.

It similarly related to revenue, although this time round, it was the firm’s failure to perform sufficient procedures to test the allocation of revenue that was exposed.

PCAOBの検査レポート。

https://pcaobus.org/Inspections/Reports/Documents/104-2017-098-Deloitte-Denmark.pdf

日本の金融庁（公認会計士・監査審査会）は「海外事業の監査体制」を検査の重点項目としているそうですが、PCAOBにならって、日本企業の海外関係会社を監査している海外会計事務所を検査するところまでは行かないのでしょう。