刚刚，安永印尼所遭前员工"出卖"后, 收PCAOB新年第一罚单
安永印尼所遭前员工"出卖",
收PCAOB新年第一罚单
继民财经汇导读：2017年才开始进入2月份，美国PCAOB 又开始开罚单了。刚刚，也就是2017年2月9日，PCAOB2017年的第一张罚单开给了"四大"所安永的印尼成员所；这张罚单金额为100万美元整，此外还有两名合伙人受到处罚。
据PCAOB 的处罚公告所披露，该处罚涉及 安永印尼所对印尼某电信公司2011年财报的审计。PCAOB 指控安永印尼所：（1）存在审计失败(audit failure), 这个主要是，PCAOB 认为安永在该客户并未对超过4000项相关租赁交易进行妥当会计分析的情况下，就出具了无保留审计意见。在年审的时候，安永美国的审核合伙人( review partner) 就曾经对此提出了质疑，然而，该项目合伙人在经过安永亚太区执业质量总监( professional practice director）的批准后，仍然给该审计客户出具无保留意见；该质量总监同意安永出具无保留意见是基于以下条件：首先该公司必须在将来对这些租赁交易进行会计会计分析，其次是项目合伙人必须要告知公司管理层，如将来不进行会计分析则有可能将会进行报表重述(restatement)。PCAOB 认为安永的审计项目组，在尚未获得充分的审计证据情况下就出具了无保留审计意见，属于审计失败。
PCAOB 对安永印尼的第二个指控是不配合调查（noncorpration)：这个主要是指PCAOB 于2012年开始调查该审计项目之后， 安永项目组对审计底稿进行篡改（包括将法律意见书legal letter 进行日期倒签)，竟然在出具审计报告之后补充了一些工作底稿，搞出另外一套审计工作底稿，并将这另外一套工作底稿提供给PCAOB; 企业有两套账，这个并不奇怪；然而，会计师竟然有两套底稿，这个就不寻常了。
基于以上两点，PCAOB 对安永印尼所的第三个指控是违反审计质量控制准则 ( violations of quality controll standards)。
PCAOB 发现底稿被篡改的情况后，马上告知了安永；安永内部启动了对此案件的调查，然而内部调查的结论试图认为安永高层（senior Firm personal)对这些篡改审计底稿的行为并不知情；然而，该项目组的一名成员，安永印尼的前员工，暗自将篡改审计底稿内幕实情告知给PCAOB 的调查组；这个实际情况是，该项目的审计合伙人和安永高层对审计底稿篡改是知情的。至此，安永印尼所不得不继续扩大内部调查，并向PCAOB 如实报告了底稿篡改的情况。 PCAOB 认为安永印尼所的行为构成了对妨碍调查。
除了对安永印尼所开出100万美元的罚单和相关整改要求之外，该项目审计合伙人也被罚5万美元，并在5年内不允许为美国上市公司服务，该审计合伙人已经离开安永；安永的亚太区执业质量总监也被罚款1万美元，并在一年之内被禁止担任审计项目合伙人、审计复核合伙人和审计执业质量总监的职责。
安永的这个最新案例，再次说明对国际会计公司而言，审计底稿确实是个难题，不可掉以轻心；安达信正是因为审计底稿的风险没有管理好，导致全球解体；而在2016年的冬季，PCAOB 对德勤巴西和德勤墨西哥所开出的两个罚单，也正是因为事务所篡改审计底稿。
以上是继民财经汇导读，接下来是歌曲欣赏和自由阅读时间，请君随意......
PCAOB Announces $1 Million Settlement with Indonesian Member of Ernst & Young Network for Audit Failure, Noncooperation, and Violations of Quality Control Standards
Also, two audit partners were sanctioned for their roles in the audit failure
WASHINGTON, Feb. 9, 2017
The Public Company Accounting Oversight Board today announced that it on KAP Purwantono, Suherman & Surja, the Indonesian member firm of the Ernst & Young global network, for audit failure, noncooperation, and violations of the Board's quality control standards.
In addition, the former professional practice director for the EY network's Asia-Pacific region and a former EY Indonesia engagement partner were sanctioned for their roles in the audit failure. The former engagement partner also was sanctioned for noncooperation with a Board inspection and investigation.
"Reliable audits are critical to providing investors a basis for confidence to participate in U.S. public capital markets," said James R. Doty, PCAOB chairman. "PCAOB standards and oversight are key protections for investors in U.S. securities. Wherever located, all audit firms that elect to register with the PCAOB must ensure that they and their personnel comply and cooperate with PCAOB inspections and investigations."
The case involved the 2011 audit of an Indonesian telecommunications company. A U.S.-based EY partner performing a review required by PCAOB standards informed the engagement partner that he believed the company failed to provide sufficient evidence to support the accounting for more than 4,000 leases for spaces on cellular towers. In response, the engagement partner contacted the regional professional practice director who, despite the review partner's concerns, authorized the engagement partner to release the audit report.
The professional practice director authorized the release subject to the company completing its lease accounting analysis in the future and the engagement partner informing management that a restatement could be required. EY Indonesia then released its unqualified audit opinion without obtaining the completed analysis.
Shortly before a 2012 PCAOB inspection of the audit, members of the EY Indonesia engagement team improperly created dozens of new audit work papers. During that inspection, the engagement partner participated in improperly creating another work paper, which was provided to PCAOB inspectors. EY Indonesia and the engagement partner subsequently failed to cooperate with the Board's investigation.
"In their haste to issue audit reports for their client, the firm and two partners shirked their fundamental duty to obtain sufficient audit evidence," said Claudius B. Modesti, director of the PCAOB Division of Enforcement and Investigations. "Matters were made much worse when EY Indonesia and the engagement partner did not cooperate with the Board's inspection and investigation."
The Board granted extraordinary cooperation credit to a member of the 2011 audit engagement team who provided substantial assistance to the Board in investigating the misconduct.
The sanctioned individuals are listed below.
Roy Iman Wirahardja, 2011 engagement partner, was censured, fined $20,000, and barred for five years from association with a PCAOB-registered public accounting firm. Mr. Wirahardja is no longer associated with EY Indonesia.
James Randall Leali, former professional practice director for the EY network's Asia-Pacific region, was censured, fined $10,000, and restricted for one year from serving as an engagement partner, an engagement review partner, or professional practice director.
None of the respondents admitted or denied the allegations contained in the order.
The investigation that uncovered the misconduct and resulted in the settlements announced today originated with information obtained through the PCAOB inspection program. PCAOB enforcement staff members Raphael Larson, John Abell, Tima Hawes, and Robert Cox conducted the investigation.
The PCAOB oversees auditors' compliance with the Sarbanes-Oxley Act, professional standards, and PCAOB and Securities and Exchange Commission rules. Further information about the is available on the PCAOB website. Firms or individuals wishing to report suspected misconduct by auditors, or to self-report possible misconduct, may use the .