|
AUDITOR INDEPENDENCE: WHAT ARE THE RULES?
審計員獨立性：新法則
Since the Enron scandal, people have wondered if structural reforms - designed to improve the independence of auditors - could have prevented or mitigated the damage. In this segment, Douglas Carmichael examines the newly released auditor independence standards from the SEC and the GAO as well as the AICPA’s Code of Conduct. Prof. Carmichael, Director of the Centre for Financial Integrity at Baruch College, clarifies the application of these standards to accounting firms, audit engagement teams, and individual auditors.
因安龍舞弊案凸顯會計處理以及審計員獨立性等爭議，紐約市立大學會計系教授亦是「公開發行公司會計監督委員會」首任主任審計長道格拉斯卡邁克爾，解釋美國SEC GAO及會計師公會提出有關審計獨立的新標準。原版英文發音。
25 mins.
English version
AUDITORS: ROLES, RESPONSIBILITIES, REFORMS
審計員：角色、責任與改革
A panel of internal and external auditors discuss their expanded roles in light of the Sarbanes-Oxley Act and the SEC/Listing Exchange requirements. They tell how they have helped their organizations and clients comply with the legislation, particularly the certification requirements. Panelists include: Richard Kilgust, Global Public Policy Leader, PricewaterhouseCoopers; Lawrence Rieger, Partner, Crowe Chizek & Company; and Basil Woller, Senior Vice President and General Auditor, El Paso Corporation. The moderator is William Bishop, President of the Institute of Internal Auditors.
著名內部及外部審計師在節目內討論自奧克斯利法案實施以來，如何協助客戶進行合法的審計工作。原版英文發音。
25 mins.
English version
IMPLEMENTING SARBANES-OXLEY: A CASE STUDY
奧克斯利法案：個案研究
One year after the adoption of major governance reforms, implementation of the Sarbanes-Oxley Act continues to be a challenge for many companies. Of particular concern is the annual ‘Section 404’ evaluation of internal controls by management. In this keynote address to the Institute of Internal Auditors, Brian Szabo - Senior Vice President of SunTrust Banks, Inc. - demon-strates how a robust internal audit function has improved the implementation process at his organization.
美國歷來最重要的企業改革法案，奧克斯利法案通過一年以來，很多企業仍然規避此法案。本節目以太陽信用銀行引用奧克斯利法案改善內部審計工作。原版英文發音。
25 mins.
English version
THE AUDIT COMMITTEE: KEY TO EFFECTIVE FINANCIAL REPORTING
審計委員會：有效財務申報
Even though the SEC and the major stock exchanges have already adopted major reforms on the role of the Audit Committee, this new guardian of investor interests and corporate accountability continues to draw attention. In her keynote address to the Institute of Internal Auditors, Nina Henderson - an audit committee member at several corporations, including Royal Dutch/Shell Group - explains how strong and independent audit committees can improve the financial reporting process.
美國證監會與主要的證券交易所對審計委員會在監管投資者利益與企業責任方面進行重大的改革。美國內部稽核協會尼娜亨德森，她是多所機構，包括：荷蘭航空及蜆殼集團的審計委員會成員，在節目內解釋一個高效獨立的審計委員會能改善財務申報過程。原版英文發音。
25 mins.
English version
THE NEW AUDIT ENVIRONMENT: CHALLENGES & OPPORTUNITIES
新審核環境：挑戰與機會
New rules are in place to improve the likelihood that audited financial statements will provide an accurate picture of a company’s finances. These changes in the audit environment provide auditors with new challenges and unparalleled opportunities, according to Charles Bowsher, former Comptroller General of the U.S. In his keynote address to the Institute of Internal Auditors, Mr. Bowsher questions whether auditors can tie their risk-based audit plans directly to the executive certification process.
美國審計財務報表的新法規，可更清楚反映公司財政的真實情況。這些改變對審計員而言是一項新挑戰新機會。前任公共會計證監委員會主席查爾斯鮑歇爾質疑審計員應否把以風險為本的審核計劃直接與核證過程合併。原版英文發音。
25 mins.
English version
THE ACCOUNTANCY PROFESSION AND THE EU
會計專業與歐盟
Martin Manuzi (ICAEW) examines the changes taking place within the EU, the accepted view as to the importance of accountancy and the necessity for common financial reporting. The moves towards International Accounting Standards are discussed as are the likely effect of reporting requirements on non-listed companies. Common financial reporting will entail common audit requirements and the likely direction of such requirements is discussed, as are the EU’s views on possible changes to corporate governance. The programme ends with a brief look at the new opportunities opening up for accountants across the whole of the EU and how the profession must face up to the changes which mutual recognition of professional qualifications may bring in its wake.
英格蘭及威爾斯會計師公會專業人士考察歐盟進行的改革，討論會計事務的重要性與財務報告的必要性，國際會計標準對非上市公司公佈資格的影響與常用財務報告限定的審計要求。原版英文發音。
16 mins.
English version
THE ACCOUNTING AND AUDIT REQUIREMENTS FOR RSL’s
RSLs：會計及審計要求
Simon Braid (KPMG) explores the distinctive nature of Registered Social Landlords and the particular accounting and audit requirements to which they are subject.
著名會計師事務所KPMG專業人士介紹由房屋協會、信託公司、合作社及公司組成的獨立房屋協會RSLs的特別會計及審計要求。原版英文發音。
20 mins.
English version
THE AUDIT AND THE AUDITORS AFTER ENRON
安龍事件後的審計工作
Peter Wyman (President of the ICAEW) discusses the effects both in the immediate and longer term of the Enron affair on the auditor and the audit. The programme looks at the need to establish confidence in the capital markets and the positive role which accountants and auditors play. It considers briefly some of the arguments, and individual actions taken by some firms to limit their liability as auditors as well as taking into account some of the arguments of moving towards an audit only profession or at least separating the audit function from the other activities normally carried out by accountants.
ICAEW主席彼得懷曼討論有關安龍事件對審計員及審計工作即時與長遠的影響。提出在資本市場會計師與審計員必須建立信任及正面的角色。原版英文發音。
20 mins.
English version
AUDIT RISK & INDEPENDENCE
審計風險與獨立性
The programme is based on the recent book Auditing Behind Closed Doors and focuses on the importance of independence through a real-life examination of audit risk. Recent audit failures, notably Enron, have highlighted the consequences of audit risk; however the process by which audit risk transforms into audit liability is based largely on conjecture.
近年會計界接二連三的醜聞事件，引起公眾對審計風險及獨立性的關注。本節目透過訪問審計與財務專業人士詳細分析審計的風險問題。原版英文發音。
26 mins.
English version
AUDITING IN A CHANGING WORLD
瞬息世代：審計工作
The programme is studio-based and focuses on the changing demands on accountants and auditors and the principal achievements of the APB over the year. Particular attention is paid to considering the role of the APB in keeping existing standards current and effective, maintaining and improving quality control, researching methods to combat fraud and error, and providing guidance on emerging issues. Each of the revised SASs is examined to determine not only what the revision entailed but also the reasoning behind the change. Topics such as accounting and internal control, relationship with directors and fraud (particularly the fraud of aggressive earnings management) are discussed at some length. In addition, the APB’s guidance on such emerging topics as e-business, retirement benefits, and financial services is fully set out. The role of the APB with regard to its actions relating to the Independent Professional Review are set out, as are its suggestions as to possible future
developments.
介紹英國審計實務委員會的工作，包括：確保現有準則有效實施、保持及改善品質控制、對抗詐騙及失誤的調查方法、在緊急議題上提供指引。原版英文發音。
12 mins.
English version
ENCOURAGING ENTERPRISE - NEW LEGISLATION
激勵企業：英國新法規
In this programme Gareth Limb (ACCA) focuses on government attempts to make it possible for entrepreneurs who fail in their first business venture, to pick themselves up, dust themselves down, and start all over again.
國際註冊會計師介紹英國政府如何協助首次創業失敗的止業重新開始再次建立其事業。原版英文發音。
20 mins.
English version
THE ETHICS ARE A-CHANGING
專業操守
The programme is studio-based and focuses on the importance of professional ethics and how they underpin every rule of the accountancy profession. Recent changes are highlighted and considered both from the viewpoint of what the change is trying to achieve and the reason for the change. By and large, the changes discussed have been selected because they arise from the most frequently asked questions raised by the accountancy profession. The questions themselves are wide-ranging and show the breadth of the interests and concerns of accountants. Also considered are views on commission sharing arrangements and the action, which may be taken by members who suspect that their clients may be guilty of money laundering. Possible future changes in respect of independence, objectivity and integrity are previewed, as well as possible changes following the enactment of the Insolvency Act 2000.
近年會計界發生的醜聞事件引起對會計專業道德操守的關注與會計專業如何嚴格執行每條法例。原版英文發音。
16 mins.
English version
FRAUD AND THE AUDITOR
詐騙與審計員
Julia Penny (Chantrey Vellacott DFK) investigates the possible extent and types of fraud and to provide some indicators of fraud and practical help points and guidance to allow auditors to detect fraud more easily. The programme is studio based and focuses on the large and growing problem of fraud and the auditor’s battle against it.
著名國際會計事務所專業人士對不同類型的會計詐騙行為作詳細的研究，提供實用的指引以協助審計員更容易偵察出有問題的賬項。原版英文發音。
26 mins.
English version
FRS 12 - PROBLEMS WITH PROVISIONING
FRS 12：預留款項的潛在問題
Rutton Vicarjee talks to Amanda Digne-Malcolm from the ICAEW about FRS12. We guide you though some specific examples of its use, with particular attention to provisions.
英格蘭及威爾士特許會計師公會專業人士討論英國財務報表第十二號準則有關預留款項，或有負債及或有資產的內容，並提供具體的例子作指引。原版英文發音。
21 mins.
English version
THE HIGGS REPORT
希格斯報告
Robert Hodgkinson (ICAEW) discusses the provisions of the Higgs Review. The main provisions are considered some detail and suggestions are made as to how they may be implemented. While some weaknesses are considered the main thrust of the programme is to bring out some of the advantages that may be on offer. The position of shareholders and investors is taken into consideration as well needs identified by Higgs for non-executive directors and audit committees to be independent. The programme ends with suggestions as to the action that companies should take prior to the implementation of the new provisions.
會計專業人士詳細討論英國的希格斯報告中有關預留款項部份其中一些缺點及有利因素，身為股東及投資者必須考慮非執行董事及審計委員會的獨立性。原版英文發音。
19 mins.
English version
IAS - THE WAY FORWARD
國際會計準則：新標準
Hazel Powling of the ICAEW takes us through the new accounting standards which will come into effect from 2005 and which will have an effect on the accounts of almost every business.
英格蘭及威爾斯會計師公會，國際會計準則執行首長波林介紹二○○五年將會生效的新會計標準。原版英文發音。
16 mins.
English version
IMMINENT CHANGES TO THE CODE OF ETHICS
操守守則
David Yorke (ACCA) joins us in the studio to discuss the imminent changes to the Code of Ethics, and the changes likely to affect UK accountants.
國際註冊會計師探討操守守則的改革對英國會計師的影響。原版英文發音。
21 mins.
English version
MONEY LAUNDERING - SOME PRACTICAL ISSUES
洗黑錢：實際情況
The programme is studio-based and focuses on some of the practical aspects of money laundering and the dangers faced by accountants and solicitors. It is an offence under existing legislation to participate in money laundering, unless such participation is reported to the police or Customs and Excise. Any suspicions of drugs or terrorist laundering must also be reported. Procedures for the recognition and reporting of money laundering must be maintained while undertaking investment business.
探討英國會計與法律界專業人士，在處理清洗黑錢活動的實際情況。原版英文發音。
18 mins.
English version
MONITORING VISITS AND HOW TO USE THEM
ACCA監測視察
The programme is studio-based and focuses on monitoring visits and the benefits they offer. It looks at the visit from the viewpoint of the monitoring officer - what he/she is looking for and what they aim to do. It considers the way monitoring officers choose the firms to monitor, the preparation which takes place before a visit, and the lengths they will go in order to try and help a firm meet a genuine problem. It suggests how firms can prepare for the monitoring visit and the action they should take before the monitoring officer arrives. The issues of quality assurance are discussed as are the ACCA’s special concern for small firms. The programme ends with some personal views by the contributor as to the likely future developments in the monitoring function.
介紹英國特許公認會計師公會執行的監測視察企業審計工作。企業如何利用監察員的建議以改善及提升工作質量。原版英文發音。
21 mins.
English version
NEW AUDIT CHANGES
新審計改革
Caron Bradshaw (ICAEW) looks at the new recommendations with regard to the maintenance of auditor independence, which became effective as from November 2002 and how they will impact on auditing firms. The programme is studio based and focuses on the changes introduced as from November 2002 as a result of the ICAEW adopting the EC recommendations on auditor independence
英格蘭及威爾斯會計師公會專業人士卡倫布拉德肖探討二○○二年十一月起生效的新審計改革建議。原版英文發音。
19 mins.
English version
NEW MAN AT THE TOP - WILL OLD PROBLEMS REMAIN?
新人士：舊問題
Introducing David Illingworth, the new President of the ICAEW and his views on the changes and challenges facing accounting and auditing and the developments which may take place during his term of office.
介紹新任英格蘭及威爾斯會計師公會主席戴維伊林沃思，在他任內會否對現時的會計及審計制度進行改革？原版英文發音。
16 mins.
English version
NEW MONEY LAUNDERING REGULATIONS
新防止清洗黑錢條例
Stephanie Barber (MacIntyre Hudson) looks at the new regulations and legislation and the way in which they will now have an immediate impact on accountants in practice. The programme sets out the old regulations and changes to the old regulations and legislation are carefully examined to show clearly how accountants are now affected. The programme also indicates the actions that should be taken immediately to avoid being charged under the new rules - such a charge can carry a prison sentence with it.
專業人士詳細介紹有關英國最新防止清洗黑錢活動的條例及法案，提醒會計師應注意的地方以避免觸犯法例。原版英文發音。
20 mins.
English version
PRACTICAL AUDIT PROBLEMS
實際審計問題
The programme is studio-based and focuses on some of the matters most often causing problems for accountants as evidenced by the frequency with which particular questions are directed to the TES. The questions cover a wide range of interest, from audit exemption, company law, auditing, accounting standards and general matters and reflect matters of current concern to all accountants. The TES offers not just an expert, but also a confidential, telephone help-line service trying to give not only advice with reference to factual sources such as Acts and Standards, but also dealing with requests for personal opinions and guidance on more subjective matters. The answers given to questions raised in the programme are typical of the detailed and considered responses given to over 20,000 telephone enquiries which the TES receives each year.
TES每年接聽超過二萬個電話查詢，TES提供專業的會計意見予查詢人士。本節目就TES綜合收到的問題，探討會計界實際面對的困難，包括：審計豁免、公司法、核數、會計準則及當前事業。原版英文發音。
18 mins.
English version
PRACTICE ASSURANCE
常用擔保
The programme is studio-based and focuses on the benefits that practice assurance can offer an accountant in practice. It concentrates on what is involved with practice assurance, how it may affect members of the ICAEW, and how individual members can play a full part in the consultation and representation process. It starts with putting out the argument that practice assurance is needed and sets out what has been achieved so far, as well as the programmes for consultation and discussion. Practice assurance is seen as a cost effective way of improving quality and gaining maximum public support yet with the minimum of bureaucracy. It gives a guide as to the proposed consultation process with members and how members will ultimately decide on the shape and power of the process.
集中討論會計師使用常用擔保的好處，對ICAEW會員或獨立財務會計在提供全面諮詢及代議過程可能造成的影響。常用擔保對改善品質及增加公眾支持減低科層制最有成本效益的方法。原版英文發音。
12 mins.
English version
PRACTICE NOTE 11
慈善團體審計規則
The programme is studio-based and focuses on the changes introduced by the new Practice Note 11 ‘The Audit of Charities in the United Kingdom’. The emphasis of the new practice note is on the auditor’s duty to report. The difference between public interest reporting and the statutory duty to report is highlighted, as well as the desire of the Charity Commission and the APB that auditors should find it easier to report on matters of material significance. The concept of ‘whistle-blowing’ is fully considered, as are suggestions as to what matters should be reported and those reports likely to be investigated by the Charity Commission. There are links to SAS 620 - reference is also made to SAS 100, SAS 200, SAS 240 and SAS 480. Problems encountered in reporting on a charity’s recording of its receipt of donations and gifts are also discussed, together with the guidance provided by the new Practice Note..
討論英國最新的慈善團體審計指引、公眾利益與法定責任的分別，更容易做到慈善委員會及APB要求審計員報告重大事項。另外，探討所謂「告密者」的概念。原版英文發音。
15 mins.
English version
SOLICITORS ACCOUNTS RULES & AUDIT REQUIREMENTS
謹慎責任：必備條件
Janet Taylor (MacIntyre Hudson) discusses what to many will be an expanded definition of the ‘duty of care’ The new definition is based on the House of Lords decision in the K.P.M.G. case, which concerned the ‘audit’ of a firm of solicitors trading as Dumford Ford, which subsequently failed. There is now the very real possibility of claims for damages, not only from the body to which the audit report is addressed, but also to anyone suffering loss after relying on the report. The programme uses an ‘audit’ of solicitors accounts to illustrate how audit reports need to reflect a high standard of work to ensure that it meets the standard that the wider ‘duty of care’ establishes.
專業人士討論謹慎責任最新的定義。新定義是根據英國上議院就畢馬域會計事務所的個案決議。目的說明審計報告必須反映實際情況，依照謹慎責任的準則審計。原版英文發音。
16 mins.
English version
THE SWIFT REPORT - YET MORE REGULATIONS
會計專業規管制度：更多條例
Sally Hinckley considers some of the reforms now being put in place following the review of the Regulatory Regime of the Accounting Profession and how they might impact of every accountant and auditor.
專業人士評論會計專業的規管制度其中某些改革部份，對會計師及審計員帶來什麼影響。原版英文發音。
13 mins.
English version
|
