Transcript 附件：quality review(Sha Ali Khan).

Quality Review
质量检查
Agenda
议程
Introducing ACCA
ACCA简介
ACCA’s Quality review clients
ACCA质量检查对象
Introducing Sha Ali Khan
介绍演讲人沙.阿里.汗
Regulatory structure in the United Kingdom
英国监管体制
Relationship between ACCA and government
ACCA与政府的关系
ACCA quality review methodology: principles
ACCA质量检查方法：原则
ACCA quality review methodology: overview
ACCA质量检查方法：概况
Structure of a quality review visit
质量检查（实地走访）的构成
Selection of reviewers
挑选检查员
ACCA reviewers: interpersonal skills
ACCA检查员：人际关系技巧
ACCA reviewers: training
ACCA检查员：培训
Assessment of result of quality review
质量检查结果的评价
Basis of audit file assessment
审计档案评价的基础
Overall assessment of the quality review
质量检查的总体评价
Regulatory action: future licensing vs. punishment
监管行为：未来执业执照与惩戒
ACCA’s disciplinary sanctions
ACCA纪律处罚
ACCA’s licensing sanctions
ACCA执业执照处罚
Regulatory action: no public interest
监管行动：无公众利益
Publicity
对外公布
International trends in quality review
质量检查的国际趋势
Concluding remarks
结束语
ACCA
特许公认会计师公会
United Kingdom based global accountancy body
以英国为总部的全球性会计职业组织
122,000 members and 325,000 students
拥有122,000 名会员和325,000名学员
35,000 members work in public practice globally
在全球公开执业的会员有35,000
Recognised audit regulator under UK and Irish Law
英国和爱尔兰法律认可的审计监管者
Regulates 5,000 partners/directors in UK and Irish audit firms
监管在英国和爱尔兰审计事务所工作的5,000名合伙人（董事）
Has undertaken quality review since 1991
自1991年起进行质量检查
Undertakes quality review for 10 other bodies under contract
根据相关合约为其他10家组织进行质量检查
ACCA’s quality
review clients
ACCA质量检查客户
UK Audit Commission
英国审计委员会
Dubai Financial Services Authority
迪拜金融服务局
Professional accountancy body regulators of:
是下列职业会计组织的监管者
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Cyprus 塞浦路斯
Botswana 博茨瓦纳
Kenya 肯尼亚
Malawi 马拉维
Zambia 赞比亚
Barbados 巴巴多斯
Guyana 圭亚那
Trinidad 特立尼达
Sha Ali Khan
沙.阿里.汗
Trained and qualified as an auditor with Price
Waterhouse London
在伦敦普华会计师事务所培训并取得审计师资格
13 years audit experience
拥有13年审计经验
Worked for Canadian insurance company in UK
曾任职于加拿大保险公司的英国分部
Joined ACCA as quality reviewer in 1991
1991年加入ACCA成为质量检查员
Personally undertook over 300 audit quality reviews
when he was a quality reviewer
担任质量检查员时完成了300多次审计质量检查
Now Head of Practice Monitoring (Quality Review)
Department
目前担任执业监管（质量检查）部主管
Regulatory
structure in the
United Kingdom
英国监管体制
Development constrained by historic structures
沿袭历史结构的发展
Auditor must hold qualification from one of four institutes
(includes ACCA)
审计师必须具有来自包括ACCA在内的4家协会的资格之一
Law amended in 1989 to require institutes to have quality
review Auditors
1989年法律经修改后要求会计师协会配备从事质量检查的审计师
Further developments effected after Enron and US
Sarbanes-Oxley legislation
在安然事件及美国实行萨班斯法案后有了进一步发展
Presently Financial Reporting Council responsible for
oversight of the accounting and actuarial professions
目前财务报告理事会负责会计和精算行业的监管
Relationship
between ACCA and
government
ACCA与政府的关系
Supervison and oversight of ACCA delegated to Professional
Oversight Board
ACCA受英国职业监管委员会的监督
ACCA consulted by Government Department of Business,
Enterprise and Regulatory Reform on changes to legislation
and infrastructure
政府的商业、企业和监管改革部门就法律和基础设施的变化问题征求ACCA
的意见
Oversight exercised by Professional Oversight Board
英国职业监管委员会执行监督
• Rulebook amendments
• 规则修订
• Licensing
• 执业执照
• Discipline
• 惩戒
• Quality Review
• 质量检查
ACCA quality review
methodology:
principles
ACCA质量检查方法：
原则
Understanding the firm, its clients and its quality control
policies and procedures
了解事务所、其客户和质量控制政策及程序
Assessing compliance with International Standard on Quality
Control No. 1 issued by IAASB
评价对国际审计与鉴证准则理事会（IAASB）发布的国际质量
控制准则第1号的遵循情况
Examination of audit files and assessment of compliance with
auditing standards (ISA)
检查审计档案并评价国际审计准则的遵循情况
Methodology designed to comply with SMO1 issued by IFAC
按照IFAC发布的会员义务公告第1号（SMO1）的要求设计检查
方法
ACCA quality review
methodology:
overview
ACCA质量检查方法：
概况
Six year cycle
6年一个循环
Early revisit and warning where considered necessary
必要时提前回访并给予警告
Firm can lose its audit licence after 3 monitoring visits with
unsatisfactory outcomes
如果事务所经3次检查均不合格就有可能失去审计执业资格
If failure to comply jeopardises public interest, immediate
regulatory action taken by ACCA
如拒不改正且危害公众利益，ACCA将立即采取监管行动
Considerable emphasis given on helping firms to improve
standards of work
十分强调帮助事务所提高工作水准
Structure of a
quality review visit
质量检查（实地走访）
的构成
Visit allocation
检查工作的分配
Visit plan and confirmation
检查计划及其确认
Opening meeting
第一次会议
File examination
档案的审查
Closing meeting
总结会议
Report
报告
Regulatory action (if necessary)
监管行动（如有必要）
Selection of
reviewers
检查员的挑选
Recruit from audit managers in practice
从执业的审计经理中招聘
Required to become full time ACCA employees
要求成为ACCA全职工作人员
No private work allowed
不允许私自承接工作
Strength of personality
人格力量
Ability to exercise sound professional judgement
做出良好职业判断的能力
Ability to write reports
撰写报告的能力
ACCA reviewers:
interpersonal skills
ACCA检查员：
人际关系技巧
Strong personality essential
• 最根本的是个性鲜明
Ability to take control at meetings and not be intimidated
• 在会议中能够取得控制权且不胆怯
Ability to ask open questions and not prejudge issues
• 能够提出开放式的问题且不会带有偏见
No aggressive personalities
不是咄咄逼人的性格
ACCA reviewers:
training
ACCA检查员：
培训
Auditing expertise already acquired – no audit training
necessary
已具有审计技能 – 不需再培训
Quality review taught on-the-job
在工作中学习质量检查
All reviewers required to keep up to date on technical matters
要求所有检查员在技术问题上保持更新
Some specialist training organised by ACCA annually
ACCA每年组织一些专家培训
Reviewers also attend external courses
检查员也参加外部培训
Department training budget is sufficient
部门培训预算充足
Assessment of
result of quality
review
质量检查结果的评价
Four stage assessment
分为4个阶段的评价
• Assessment of firms quality control policies and
procedures (ISQC1)
评价事务所的质量控制政策和程序（ISQC1）
• Assessment of compliance with IFAC Code of Ethics
• 评价IFAC职业道德守则的遵循情况
• Assessment of individual files
• 评价单独（业务）档案
• Overall assessment of monitoring visit based on the
above
• 自上述基础上对检查做出总体评价
Basis of audit file
assessment
审计档案评价的基础
“Perfect” audit files do not exist
“完美”的审计档案（业务）并不存在
Always some deficiencies
总有一些缺陷
ACCA reviewers assess deficiencies
ACCA检查员评价其缺陷
If, as a result of one of more deficiencies, a material
misstatement may remain undetected, then file is
assessed as unsatisfactory
如果其中一项缺陷造成一项重大错报未被发现，该档案（业务）
则被认定为不令人满意
Therefore assessment of audit can be unsatisfactory
even if there is only one deficiency
因此审计评价的结果可能仅因为只有一项缺陷也被认定为不令
人满意
Overall assessment
of the quality review
质量检查的总体评价
Substantial compliance with ISQC1 required
要求实质遵循ISQC1
Substantial compliance with IFAC Code of Ethics required
要求实质遵循IFAC职业道德守则
All audit files inspected must be assessed as satisfactory
所有被检查的审计档案必须被评价为令人满意
Regulatory action:
future licensing vs.
punishment
监管行为：
未来执业执照与惩戒
ACCA differentiates between future licensing and punishment
ACCA区分未来执业执照与惩戒
Above distinction made taking into account public interest and
whether clients or others have suffered loss
上述区分考虑到公众利益及客户或其他人是否蒙受损失
If clients or others have suffered loss, disciplinary and
licensing action considered immediately
如客户或其他人蒙受损失，将立即考虑采取惩戒和涉及执照的
处罚行动
ACCA’s disciplinary
sanctions
ACCA纪律处罚
Reprimand
谴责
Severe reprimand
严厉谴责
Fine up to £50,000 (US$100,000)
最高处以50,000英镑 (100,000美元)的罚款
Exclusion from ACCA membership
取消ACCA会员资格
ACCA’s licensing
sanctions
ACCA涉及执照的惩戒
Warning
警告
Order to undertake training
强制培训
Supervision of work by another auditor
由另一位审计师监督其工作
Prohibition on taking new clients
禁止承接新客户
Removal of licence
吊销执业执照
Regulatory action:
no public interest
监管行动：
无公众利益
First unsatisfactory monitoring visit
第一次检查不能令人满意
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Warning from Practice Monitoring Department
执业监管部发出警告
Further visit within one or two years
在一、两年内再次检查
Second unsatisfactory monitoring visit
第二次检查不能令人满意
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Warning from Admissions & Licensing Committee
准入和执照委员会发出警告
Further visit within one or two years
在一、两年内再次检查
Audit work to be reviewed by a training company approved by ACCA
由ACCA认可的一家培训公司检查其审计工作
Pay contribution to cost of next visit
负担下次检查的费用
Third unsatisfactory monitoring visit
第三次检查不能令人满意
• Removal of audit licence
• 吊销执业执照
Publicity
对外公布
All Disciplinary (punishment) Committee decisions published
in the press, naming the partner and firm
所有惩戒（处罚）委员会的决定都向媒体公布，包括合伙人和
事务所的名字
Decisions by Admissions & Licensing Committee not normally
published
准入和执照委员会的决定一般不予公布
UK has considered – but rejected – US style publication
• https://www.pcaobus.org/inspections.public_reports/index.aspx
英国曾考虑采用美国式的公布方式，但已否决
见网站https://www.pcaobus.org/inspections.public_reports/index.aspx
International trends
in quality review
质量检查的国际趋势
Motivation to implement quality review
开展质量检查的动因
• IFAC membership obligation
• IFAC会员义务
• Enron / public confidence
• 安然事件影响及公众信心
• European Union directive
• 欧盟指令
Peer review abandoned for auditors of Public Interest Entities
(e.g. US and Germany)
放弃对公众利益实体审计师的同业互查（美国和德国）
Use of audit practitioners for quality review of auditors of
Public Interest Entities is being discouraged (European
Commission recommendation)
不鼓励由审计执业人员对公众利益实体审计师进行质量检查（欧盟建议）
Increasing independent public oversight where accountancy
body retains responsibility (e.g. UK, Poland, Cyprus)
会计职业组织仍负责检查，但独立公众监督日益加强（如英国、波兰、塞浦
路斯）
Concluding remarks
结束语
• Quality review is being implemented internationally
and existing national systems are being
strengthened
• 国际上普遍进行质量检查，各国的检查制度也日益
强化
• Very impressed with CICPA’s achievement in
quality review
• 对中注协在质量检查方面的成就印象深刻
• Welcome opportunities for CICPA and ACCA to
work together in future on Qualitry Review for
mutual benefit
• 欢迎中注协和ACCA今后在质量检查方面开展互利
合作
THANK YOU
谢谢