Thursday, August 27, 2015

Audit News Briefing: 27 August 2015

Audit-is-cool is pleased to accumulate and provide its readers with the news on audit and related topics:






August 25, 2015
Tax News
Country-By-Country Reporting: The Transfer Pricing Game-Changer

The Tax-News.com Editorial featured the proposals for new tax information reporting requirements for large multinational businesses. An introduced concept of standardized three-tier format on transfer pricing document serves to enhance determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit inquiries. Please follow link for details: http://www.tax-news.com/features/CountryByCountry_Reporting_The_Transfer_Pricing_GameChanger__573035.html

August 18, 2015
Corporate Social Responsibility and the Law
U.K. Modern Slavery Act: New Disclosure Requirements for Companies Operating in the United Kingdom

This October, companies that do business in the U.K. should assess their exposure to the U.K. Modern Slavery Act. Among the steps required for compliance involve – review or implementation of auditing and verification mechanisms. The significant audit policy evaluation questions are:

  •  How does your company verify compliance with its human rights policies?
  •  Does your company have systems in place to audit its operations and its suppliers for compliance with corporate human rights policies?  What performance indicators support these systems?
  •  Are existing, or planned, auditing procedures sufficient to evaluate the specific risks of slavery and human trafficking associated with your company’s business?
  • Does your company use independent auditors?



August 25, 2015
Accountancy Live
Deloitte picks up Admiral Group audit

The largest professional services network, Deloitte, will replace Klynveld Peat Marwick Goerdeler (KPMG) as Admiral Group auditor. This is according to the insurer company’s interim financial statements on 15 August 2015. Please follow link for details: https://www.accountancylive.com/deloitte-picks-admiral-group-audit

August 20, 2015
Accountancy Live
Woolf: Toshiba audit raises red flag over quality and independence

Hyperion Insurance Group Board Director, Emile Woolf, articulated the professional significance of external audit on the edge of recent accounting scandals. On fraud investigation, he opined: “While audit methodology fails to reflect the environment in which results are reported, the real question concerns the corporate culture of the audit firm itself, as much as its client.” Please follow link for details: https://www.accountancylive.com/woolf-toshiba-audit-raises-red-flag-over-quality-and-independence

June 2015
ICAEW Press Release
Bank auditors could add credibility to capital numbers

The Institute of Chartered Accountants in England and Wales (ICAEW) has called for auditors to be ready to give independent assurance on bank capital numbers. Iain Coke, head of ICAEW’s Financial Services Faculty, said: “People need to have confidence in banks’ capital ratios. We need to know what society expects from bank auditors and how the auditors can meet those expectations. ICAEW will then design a framework that allows auditors to deliver this consistently across banks.” Responses are invited by 16 October 2015. Please follow link for details: http://www.icaew.com/en/about-icaew/newsroom/press-releases/2015-press-releases/bank-auditors-could-add-credibility-to-capital-numbers
  
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