前伦交所主席唐纳德 • 布莱登爵士呼吁提高审计专业标准

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文章来源 | ICAEW官网



唐纳德•布莱登爵士呼吁提高审计专业标准



前伦敦证券交易所主席、现任英国赛捷软件集团主席唐纳德 • 布莱登爵士在ICAEW总部发表演讲,呼吁加强审计人员的作用。他认为这项改革将整体提升审计的专业化。


布莱登爵士在ICAEW伦敦特许会计师大楼发表的演讲中概述了他对审计行业未来的展望,并就他的演讲和报告中不同方面回答了ICAEW会员的提问。布莱登爵士指出,审计人员的角色不应只是合规检查者的身份。他呼吁"审计界的权威人士"能够声援支持此项改革提议。

2019年12月18日,布莱登爵士受政府委托,针对公众利益实体的审计质量和审计有效性发表了一份138页的独立报告,并就如何改善和重新定义审计行业提出了64条建议。

在他的演讲中,布莱登爵士谈道,他相信新的审计专业角色将具备明确的使命感,让审计师“更有信心和能力为公司股东和其他用户提供内容充实的审计报告"。

尽管政府和审计、报告和治理机构(ARGA还需要决定采纳报告中具体哪些建议,布莱登爵士表示,其中许多建议并不需要立法或监管,他呼吁参与审计流程的相关人员能够及时采取行动。



布莱登爵士表示,他的报告的核心目标是"鼓励并促成一份信息更丰富的审计报告",提供"令人感兴趣、有价值的信息"。"这样做是为了将审计师的角色提升到远远超过合规检查人员的水平。”





布莱登爵士还呼吁对审计语言进行改革,他指出对审计的"无知"在一定程度上是由于“计语言晦涩不易理解,而使审计工作与用户之间逐渐疏离。


     Brydon calls for the audit 

  bar to be raised



Chairman of the Sage Group and former Chairman of London Stock Exchange Group, Sir Donald Brydon has used a speech at ICAEW headquarters to call for the role of auditors to be significantly elevated; a change which he believes will improve the profession from top to bottom.


Speaking at Chartered Accountants Hall, Brydon outlined his vision for the future of audit and took questions from ICAEW members on a range of different aspects from his speech and report.Brydon stated that the role of the auditor should go far beyond that of compliance checker, and called on the “Sparticuses of audit” to stand forward and say ‘I’ll do it’ when it comes to reforming the profession.

Commissioned by the government to write an independent report into the quality and effectiveness of Public Interest Entity audit, on 18 December 2019 Brydon published a 138-page report that makes a total of 64 recommendations on how not only improve audit but to redefine it.

In his speech, Brydon stated that he believes this new audit profession will provide a “clear sense of purpose”, leaving auditors “better equipped and emboldened to produce a more informative audit report to the company’s shareholders and other users”.

While the government and ARGA will decide which of the recommendations to take forward, Brydon stated that many of them did not need legislation or regulation and called on those involved in the audit process to seize the moment and act.


He went on to state that the core aim of his report is to “encourage and enable a more informative audit report” which provides “interesting and relevant” information.“In doing so,” continued Brydon,“it seeks to elevate the role of auditor to a level that goes significantly beyond that of compliance checker.”   




Brydon also called for reform of the language surrounding audit, stating that a “surprising ignorance” about what audit is chiefly stems from“a reflection of the extent to which audit has become estranged from its users by the arcane precision of much of its language”