With continued economic turbulence and a hyper-complex operating environment, entities need audit and accounting firms more than ever to simplify the complexity. 使用数据驱动的方法, the 188bet亚洲真人体育下载’s Enhancing 审计 Quality initiative identified risks and opportunities for audit and accounting firms in 2024 in three main areas: finding and retaining talent, 风险评估, 质量管理.
挑战1——发现并留住人才
劳动力挑战仍然是企业最关心的问题. Although the accounting profession is not alone in facing this challenge, 我们有工具可以降低风险. 一个重要的工具是技术. Firms need to start thinking of their technology strategy as a talent strategy. Technology-enabled auditing has provided powerful tools to assess risk and spot anomalies and fraud. 这些工具不能代替专业判断, 但它们允许工作角色扩大和扩展. Technology can foster career development that aligns with your firm’s strategic growth objectives. Workforce trends indicate employees are looking for meaningful work experiences; when a firm leverages technology-enabled auditing procedures, this can allow time for deeper client engagement when investigating data outliers and free up employee time for opportunities beyond entry-level tasks, 哪一种可以提高工作满意度.
实现技术的资源
美国注册188bet亚洲真人体育下载制定了 技术在财务报表审计中的应用 practice aid (the technology practice aid) to help auditors focus on the use of technology in the audit of financial statements. 技术实践的第一部分说，The use of automated tools and techniques in the auditor’s 风险评估,” has been developed to assist practitioners in considering the use of technology when applying Statement on 审计ing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.
The 188bet亚洲真人体育下载 is committed to supporting our members by providing valuable resources that illustrate real-world examples of firms using technology to perform more efficient and effective audits. 这 中心 为您提供获取最新技术信息的途径, tools and resources to best serve your clients or support your organization.
挑战2 -风险评估
审计 风险评估 procedures are a common area of noncompliance observed through practice monitoring programs. The 审计ing Standards Board recognizes that auditors have struggled with certain areas of 风险评估, including adapting 风险评估 requirements to less-complex entities. 情景应用程序没有. 145, which is effective for audits of financial statements for periods ending on or after December 15, 2023, incorporates scalability options and clarifies and enhances certain aspects of the identification and assessment of risks of material misstatement, 不从根本上改变关键概念.
风险评估挑战的资源
The 188bet亚洲真人体育下载’s 审计 Quality team has created resources, including webcasts, so that you can learn from 最常见的审计质量问题:
阅读最新更新的权威审计指南 财务报表审计中的风险评估(针对SAS编号更新. 145), with real-world examples of applying audit 风险评估 requirements to less-complex entities.
下载“美国注册188bet亚洲真人体育下载审计风险评估资源，以帮助记录已识别的风险, 已执行的风险评估程序, 以及应对这些风险的计划.
下载“帮助识别和测试较小实体的控制，其中提供了可以实现的控件的示例.
参加“根据SAS第1号进行的风险评估. 145”webcast to learn about new and updated concepts for better 风险评估s.
看“Applying and Scaling 审计风险评估 Procedures Under 情景应用程序没有. 145” self-study course, which will teach you the ins and outs of AU-C section 315.
挑战3 -质量管理
Quality is at the heart of the accounting profession because it creates the trust that our clients value and expect. The new quality management (QM) standards are designed to help firms improve the quality of their accounting and auditing engagements in a modern and scalable way. The new QM standards move firms from a policies-based approach to a risk-based approach. The 风险评估 process is a new component firms will design and implement as part of their system of quality management. 这 process enables firms to tailor the system of quality management to respond to the nature and circumstances of the firm. Implementing a system of quality management will require a significant effort from firms, 美国注册188bet亚洲真人体育下载已经开发了资源来支持你.
支持质量管理实施的资源
Start your quality management system implementation journey to comply with the new QM standards using our comprehensive free tools for 188bet亚洲真人体育下载 members:
我们的下载 interactive practice aid and accompanying risk-and-response library tool 关注质量管理标准声明(SQMS. 1, 一个公司的质量管理体系, and provide practical examples that showcase effective quality management systems for your firm’s A&一个练习.
此QM标准实现 检查表 for firms provides tips and resources to help practitioners prepare for and implement a system of quality management.
我们的 人行横道 document provides a detailed summary of the changes between SQMS No. 第1号和质量控制标准声明. 经修订的第8条.
网络直播”New 质量管理 Standards: A Practical Approach to Risk Assessment and Response，深入介绍了新的风险评估过程, 哪个是公司质量管理体系的关键组成部分.
我们的自学课程”Understanding and Implementing the New 质量管理 Standards” will help you understand the primary changes introduced by the QM standards.
Stay up-to-date with our valuable audit and assurance resources by regularly visiting aicpa-cima.com/eaq.