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1、The Future of Audit The future of audit was discussed at a series of roundtables in China, the EU, Singapore, South Africa, the UAE, the UK and Ukraine: locations chosen to cover a range of business environments with differing characteristics. The roundtables were jointly hosted by Grant Thornton an
2、d ACCA. What follows describes the results of those discussions, some of which might be surprising. The Association of Chartered Certified Accountants March 2016 About ACCA ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. It offers business-r
3、elevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. ACCA supports its 178,000 members and 455,000 students in 181 countries, helping them to develop successful careers in accounting a
4、nd business, with the skills required by employers. ACCA works through a network of 95 offices and centres and more than 7,110 Approved Employers worldwide, who provide high standards of employee learning and development. Through its public interest remit, ACCA promotes appropriate regulation of acc
5、ounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence. Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. It believes that accountants bring value to economies in all s
6、tages of development and seek to develop capacity in the profession and encourage the adoption of global standards. ACCAs core values are aligned to the needs of employers in all sectors and it ensures that through its range of qualifications, it prepares accountants for business. ACCA seeks to open
7、 up the profession to people of all backgrounds and remove artificial barriers, innovating its qualifications and delivery to meet the diverse needs of trainee professionals and their employers. More information is available at: About Grant Thornton Grant Thornton is one of the worlds leading organi
8、sations of independent assurance, tax and advisory firms. These firms help dynamic organisations unlock their potential for growth by providing meaningful, forward looking advice. Proactive teams, led by approachable partners in these firms, use insights, experience and instinct to understand comple
9、x issues for privately owned, publicly listed and public sector clients and help them to find solutions. More than 35,000 Grant Thornton people, across over 100 countries, are focused on making a difference to clients, colleagues and the communities in which we live and work. “Grant Thornton” refers
10、 to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton International Ltd (GTIL) and the member firms are not a worldwide partnership. Services are deliv
11、ered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one anothers acts or omissions. Please see www.GrantThornton.global for further details. Contents Executive summary .4 Introduction .5 Change in environment 5 Change in expe
12、ctations 5 Change to auditors 5 Countries without audit are keen to invest in it .6 Countries with a strong audit tradition want it to do more .7 Who, what, why .7 Different users, different requirements .9 Nature of the audited entity 10 Audit in the digital age .11 The auditor of the future .12 Th
13、e way ahead .13 Implications for the profession .13 Implications for standard setters and regulators 13 Acknowledgements .14 4 This report, compiled from the insights of roundtables hosted by Grant Thornton and ACCA in seven countries, finds that in a rapidly changing world audit does have a future.
14、 In countries without a longstanding tradition of audit, the view is that developing a capacity in audit is essential for underpinning and enhancing economic growth. The financial statement audit is seen as a gateway to a stronger accountancy profession and, with it, greater prosperity. By contrast,
15、 in countries where audit is more established, the view is that audit itself must develop. The suggestion is that new, differentiated types of reporting and new assurance offerings will keep the financial statement audit relevant for users. Executive summary This report, compiled from the insights o
16、f roundtables hosted by Grant Thornton and ACCA in seven countries, finds that in a rapidly changing world audit does have a future. Auditors will need to keep their skills up to date to respond to the challenges created by heightened expectations of the profession. The digital age creates opportunities and threats. This report, as well as highlighting the changes that affect the profession and suggesting ways to respond to them, also sets out some recommendations for standard se
