国际会计师联合会支持欧盟强化审计作用.doc

国际会计师联合会支持欧盟强化审计作用 编者按：国际会计师联合会表示支持欧盟拟立法在欧盟内部采纳和实施国际审计准则，以提高审计质量，强化审计作用，保护审计师独立性。现将全文发布，以供参考。 The International Federation of Accountants (IFAC), the global organization for the accountancy profession with members and associates in 127 countries, commented on the European Commission (EC)’s proposed legislation. IFAC supports initiatives to continually improve audit quality, enhance the role of audit, and safeguard auditor independence, and believes that innovation and evolution are essential for this vital service to maintain its relevance and meet the needs of investors and other stakeholders. As such, IFAC supports the following measures proposed by the EC, which we believe are consistent with views widely expressed in response to the Green Paper: Compliance with International Standards on Audit (ISAs). This is a significant step forward in convergence to high-quality international standards, which facilitate transparency, consistency, economic growth, and financial stability. IFAC notes that ISAs are designed for audits of entities of all sizes, and are capable of being applied in a manner proportionate with the size and complexity of an entity. Strengthening of audit committees. Mechanisms and processes required to provide greater roles and responsibilities for audit committees in the spirit of ensuring their independence and technical competence.? Enhanced dialogue between auditors and regulators. Stronger two-way communication between statutory auditors and oversight bodies supervising public interest entities and regulatory institutions, particularly in the financial services sector, will help in identifying and managing key risks, including systemic risks, and address audit issues that may arise beyond the formal components of the reporting process. Greater transparency in auditor selection. Greater transparency in the appointment of statutory auditors and firms will enable greater insight for stakeholders into the selection processes, requirements, and ex