PCAOB : un guide pour l'application du nouveau standard de contrôle interne

PCAOB, 17 octobre 2007 - Suite à l'adoption d'un nouveau standard de contrôle interne le 23 mai 2007 (modification approuvée par la Securities and Exchange Commission le 27 juillet 2007), le Public Company Accounting Oversight Board (PCAOB) vient de publier un guide pour expliquer de quelle manière les auditeurs doivent appliquer ce standard de contrôle interne dans les petites structures.

Résumé : « This staff guidance is a key component of the PCAOB’s overall effort to support the successful implementation of AS No. 5. The guidance will assist auditors of smaller, less complex public companies in implementing AS No. 5. Importantly, it works in tandem with other efforts underway at the PCAOB to engage auditors as they move to implement the new standard, » said Mark W. Olson, PCAOB Chairman. This guidance demonstrates how auditors can apply the principles described in the standard and provides examples of approaches to particular auditing issues that might arise in audits of smaller, less complex companies. Topics discussed in the staff guidance include: entity-level controls, risk of management override, segregation of duties and alternative controls, information technology controls, financial reporting competencies, and testing controls with less formal documentation.

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