#pcaob

[compliance001]

PCAOB AS 1201: Supervision of the Audit Engagement – September 19, 2024

Join us on September 19, 2024, for a highly informative CPE training event focusing on compliance with PCAOB AS 1201 concerning the supervision of the financial audit engagement.     

In the heart of every audit lies the essence of teamwork and guidance, and understanding PCAOB AS 1201 is key to nurturing this. Our CPE event is more than just a seminar; it's an invitation to explore the depths of audit engagement supervision with sincerity and expertise. Join us as we journey through meaningful insights and practices that will empower your role and enrich your team. Discover the path to genuine growth at Compliance Seminars.

#PCAOB #AS #AuditingStandards #Auditing #AS1201 #CPE

[cpapartners]

Accountants in the hot seat

By Antoinette Alexander

The regulatory environment around accounting is getting stricter, as the IRS, the SEC and the PCAOB crack down.

#sec #PCAOB #cpafirm #cpapartnersllc #IRS #cpapartnersmp

[knavcpa]

Explore the intricacies of financial transparency with our comprehensive guide to Public Company Accounting Oversight Board standards. Gain insights into regulatory frameworks, auditing practices, and reporting requirements essential for navigating the dynamic landscape of public company accounting. This resource equips professionals and enthusiasts alike with a deep understanding of the PCAOB's standards, fostering a culture of accountability and integrity in the financial sector.

#public company accounting oversight board #pcaob audit

[masllp]

SA 520 Analytical Procedures: The Complete Guide

Analytical methods (SA 520) are used to analyze the financial information through analyzing the likely connections between financial as well and non-financial data. Auditors use SA 520 in order to examine the observed variations or patterns that do not coincide with other pertinent data, or that are different from what is expected in a significant way.

There is a specific sequence of Analytical Procedures carried out. This sequence is explained in this sequence of steps

Step 1 - Identifying a plausible (probable) relationships between financial and non-financial information

Step 2 - Collecting reliable data

Step 3 - May or might not perform calculations, calculate percentages, ratios etc.

Step 4 - Afterwards, comparing them to relevant information or expected values , and analyzing odd differences

ExamplesAnalytical methods are applied in many methods. These activities cover everything from simple comparisons to performing complex analyses using the most advanced techniques in statistics. Analytical procedures can be applied to consolidating financial statements, component statements and even certain informational elements.

Therefore, we can say that analytical tools can be classified as the comparison of industry and client data, the comparison of data from clients with comparable period information, comparison of client information with the client's expected results, comparison of client data with auditor-defined expected results, and comparison of the results of client data to expected results employing non-financial information.

Objectives of analytically applied procedures Analysis procedures evaluate and compare data to assess whether balances in accounts or other information appear to be logical. The audit's objectives are to:

To collect reliable and accurate audit evidence when using an analytical method that is thorough.

Plan and execute analytic procedures to assist the auditor to determine if they are true and in accordance with their knowledge of the company at the conclusion an audit.

Timing of Analytical Procedure

At the Planning stage:At planning stage, the auditor gains a better understanding of the client's business and determines the possibility of important

While conducting an auditAt that point, auditor employs an analytical process that is substantive.

Near the end of the Audit:The auditor performs analytical procedures while forming an overall conclusion in order to determine whether the financial statements are in line with auditing principles.

Substantive Analytical Procedures The auditor's substantive process at the asseration level could be testing of the details and substitute analytical procedures or a mix of both. The auditor may inquire with management about the reliability and availability of the information required to implement substantive analytical methods, as well as the results of any analysis procedure carried out by the company.

The factors to be taken into consideration to determine the effectiveness of audit procedures

Availabilty of Data

Disaggreagation

Type of account

Source

Predictability

Nature of Asseration

Inherent Risk or "What can go Wrong"

Different types of analytical techniques

Comparison of data with the previous year

Trend Analysis:This trend is used to evaluate the trends of the current data with previous period balance or to compare with trend in two or more previous period balance.Auditor examine whether the balance of the account changes in accordance with the trends established in the prior balances for the account or is based on an understanding of the causes that could cause the balance to shift.

Ratio comparison to other firms, like Inter Firm Analysis

Ratio Analysis Ratio analysis is used to evaluate line item data of assets and liabilities accounts in addition to revenues and expenses. (Eg. the balance of a debtor relating with sales.)

Correlation, Regression is used to create an equations and then make use of it to predict the future year.

Structural modeling: A modeling tool that constructs the statistical model using financial and/or non-financial information from earlier accounting periods in order to predict the balance of current accounts (Eg. Linear regression)

Comparison with expected Data Similar to Predictive Analysis

Reasonableness TestsUnlike the trend analysis, this method of analysis doesn't count on the events from prior times, but instead rely on non-financial information for the period that are based on non-financial information for the period of audit being studied.

(Eg an occupancy rate that estimates rental earnings, or Interest rates for estimating the income from interest or expenses)

Factors that affect the reliability of data/the extent of Reliance on Analytical Methods SA 522 on 'Analytical Procedures The report concludes that the accuracy of data is evaluated by its source and the nature of it. It also depends on the context in conditions it is acquired. Therefore these are the relevant factors to consider when determining if the information is reliable in developing a meaningful analytical procedure

The source of information

Comparabilty

Relevance and nature

Control

Conclusion Conclusions drawn from outcomes of analysis procedures are designed to confirm the conclusions made through the audit of specific components or parts that comprise the financial statements. This allows the auditor to draw reasonable conclusions to form opinions.

The results of such analyses could uncover an enormous misstatement of risk that was not previously recognized.

#Auditing and assurance services in india PCAOB Accounting Firms in Delhi

[hudgenscpas]

Website : https://hudgenscpas.com

Address : 1220 Blalock Rd STE 300, Houston, TX 77055

Phone : [phone]

Certified public accounting firm, specializing in financial reporting and tax compliance requirements in emerging growth and small to medium cap public companies. We are registered with the PCAOB and members of the TXCPA and AICPA.

#Tax Consultant #PCAOB Registered #AICPA Member

[mourning-again-in-america]

why do they call the PCAOB the "peekaboo".

like, with the PCLOB, you can call it the "pee-clob" without doing violence to English phonology/morphology/etc, but the PCAOB? In my onion, that needs to be the "pee-kaub".

[ari0921]

「宮崎正弘の国際情勢解題」　

令和五年（２０２３）１月１５日（日曜日）

　　　　通巻第７５９１号　

　中国東方航空、中国南方航空がＮＹ株式市場から『撤退』

　　厳しい報告義務、上場維持コストのわりに上場メリットが薄い

＊＊＊���＊＊＊＊＊＊＊＊＊＊＊＊＊＊＊＊＊＊＊＊

　本音は企業情報、とくに財務報告の不透明性が暴露され、アメリカから言われる前に自ら逃げ出すのだ。

　１月１３日、中国東方航空、中国南方航空がＮＹ株式市場から『撤退』すると発表した（チャイナディリー英文版、１月１４日）

　厳しい報告義務、上場維持コストのわりに上場メリットが薄いという理由をつけた。

　ＮＹＳＥからコメントはないが、バイデン政権になってからも在米中国企業への監査が厳しくなっており、また虚偽申告やデタラメな会計決算など、中国へ進出した米国経理監査法人はネをあげていたのだ。

　

　ラッキンコーヒーは売り上げ水増し、通信のチャイナモバイル、チャイナテレコムなどもＮＹ市場から排除された。

　中国企業の米国株式市場上場は２２年８月時点で２７３社だった。

　有力企業の中国人寿保険、シノペック、同シノペック上海石化、アリババ、ペトロチャイナの五社は同月に上場廃止となったが、他に「廃止リスク」のリストにはＪＤ、百度など有力企業の名前がある。

米国では「サーベンス・オクスレー法（SOX法）」に基づき、上場企業は監査についてPCAOBの審査を毎年受ける義務がある。PCAOBを監督する米国証券取引委員会（SEC）は、中国と香港がPCAOBの検査に協力していないことを問題視し、米中の規制当局はPCAOBによる中国企業の監査情報へのアクセスについて協議を進めた

　ＰＣＡＯＢとは公開企業会計監視委員会のこと。2002年にアメリカ合衆国の上場企業会計改革および投資家保護法に基づき設置された非営利法人である。

公開会社等の株式発行者に対する監査を監督することを通じ、投資家利益の保護及び監査報告書発行における公益性を高めることが目的。

米国では2020年に成立した「外国企業説明責任法（HFCAA）」に基づき、PCAOBによる監査を完全に実施できない企業を、SECが「委員会指定企業」として指定している。委員会指定企業に3年連続で指定された企業の証券は、米国の取引所での取引が禁止される。2022年8月26日には159社の中国企業が指定された。

率直に言えば中国の会計検査など、西側の基準があてはまらない

日本の税務署は重箱の隅を突っつくように厳しい監査があって年商三千万円以下の会社にまで税務署が監査に入る。追加追徴金が課せられる企業も多い。

　

中国では売り上げの水増し、経費のチョロマカシ、二重帳簿、税務職員への賄賂は「常識」であって、その賄賂には相場がある。

究極的に税務監査など、どうにでもなる世界だから、株式取引などといっても、インサイダー取引が横行し、株価操作なんて日常茶飯事。

中国企業はアメリカでも、この「中国モデル」が通用すると思ったのだ。

#宮崎正弘の国際情勢解題

[prismmediawire]

SPZI: JP 3E Holdings, Inc. Retains Accell Audit & Compliance, PA to Audit the Financial Statements

JP 3E Holdings, Inc., formerly Spooz Inc., will become a Fully Reporting Company, Retaining Accell Audit & Compliance, PA in pursuit of Uplisting

Clearwater, FL., March 21, 2024 - JP 3E Holdings, Inc., formerly Spooz, Inc. (OTC: SPZI), retains Accell Audit & Compliance, PA to audit the company’s financials to become an SEC Fully Reporting company. This is the first step toward achieving its goal of uplisting first to the OTCQB. Accell is registered with the Public Company Accounting Oversight Board (PCAOB) and provides audit services to several hundred clients, from high-tech start-up companies to Fortune 500. Its current client portfolio includes numerous public and private companies across many industries, with operations on at least five continents.

Accell is a licensed public accounting and consulting firm that provides services in several niche areas of Audit & Assurance, Internal Audit/SOX 404 Consulting, Employee Benefit Plan Audits, CIRA/HOA and Condominium Services, Audit Preparation and Tax Services. Accell delivers small and middle market public and private company audit and accounting services. With an international reach and the ability to serve companies both local and abroad, the firm is a market leader in the delivery of SEC audit services to small and mid-cap publicly traded clients.

“We understand the importance of becoming an SEC filing company with audited financials. We are expecting to deliver substantial numbers for Revenues and Net Income. Having audited financials will add an extra layer of credibility that’s needed in today’s market” stated John K. Park, CEO and Chairman of Spooz, Inc., being renamed “JP 3E Holdings, Inc.” The financials for 2022 and 2023 have been prepared to accelerate the audit. To be disclosed in the very near future will be the shipping and delivery of chicken paws, sugar, and more to enable the Company to report these substantial revenues for 2024 and the following years. 

About Spooz, Inc. (SPZI) now JP 3E Holdings, Inc.  

Operating companies to supply the world with the vital needs of Eating, Energy, and Education (3E) which are essential needs for our everyday living and quality of life. 

SAFE HARBOR ACT: Forward-looking statements are included within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, as amended. All statements regarding the Company's expected future financial position, results of operations, cash flows, financing plans, business strategy, products and services, competitive positions, growth opportunities, plans and objectives of management for future operations or listing on an exchange - including words such as "anticipate," "if," "believe," "plan," "estimate," "expect," "intend," "may," "could," "should," "will" and other similar expressions - are forward-looking statements and involve risks, uncertainties and contingencies, many of which are beyond the Company's control and may cause actual results, performance or achievements to differ materially from anticipated results, performance or achievements. The Company is under no obligation to (and expressly disclaims any such obligation to) update or alter its forward-looking statements, whether as a result of new information, future events or otherwise. No information in this press release should be construed in any manner whatsoever as an indication of the future performance of the Company's revenues, financial condition or stock price.

Company Contact:

John K. Park, Chairman and CEO

[email protected]

Office: 727 216 6765

Websites: https://www.jp3e.com/

https://www.jp3eholdings.com/

Twitter: http://www.twitter.com/SpoozInc

Facebook: http://www.Facebook.com/SpoozInc

Email: [email protected]

SOURCE: Spooz, Inc.

#press release #prism mediawire #stock market #investing #otc markets #otc #prismdigitalmedia #prismmarketview #SPZI #jp3eholdings

[jobaaj]

ALERT: PwC keeps getting in trouble! Its Chinese staff cheated on their exams!! For contextual elucidation, the US and China signed a historic deal 15 months ago, thanks to which the Public Company Accounting Oversight Board (PCAOB) could get full access to audit papers and records of Chinese companies and audit firms! In May 2023, the PCAOB discovered several unacceptable deficiencies in the audits of US-listed Chinese companies, performed by big names like KPMG and PwC!! Today, PwC Hong Kong and China have been fined a record $7 million by the accounting body after it discovered that over 1,000 PwC Chinese audit staff had cheated on their internal training exams designed to get them up to speed on US standards!! PwC staff had improperly shared test answers for at least two years as the PCAOB said that PwC had violated quality control standards by failing to detect and prevent it! 2023 is turning out to be a very bad year for PwC. Will 2024 be better?? Follow Jobaaj Stories Jobaaj Stories Page on LinkedIn (the Media arm of Jobaaj Group) for more.

#big4 #pwc #exam #cheating #currentaffairs

[letterverifyapis]

Financial Statements & Compliance Notices Overview

The purpose of this article is to provide some insight into the various issues that might arise when an insured depository institution or its parent company prepares its FR Y-6 annual report to the Federal Reserve Board.

As a reminder, the illustrative management reports and cover letter (when complying at the holding company level) in Appendix B to Part 363 are meant to assist an institution's or its parent company's management in meeting their annual reporting requirements under SS 363.2 and guideline 3, Compliance by Holding Company Subsidiaries, of Appendix A to Part 363. Institutional management should feel free to tailor the wording of these illustrative forms to suit their particular circumstances when reporting on material weaknesses in internal control over financial reporting or noncompliance with designated laws and regulations.

For example, if an institution concludes that its historical accounting for warrants was incorrect (e.g., classified as equity when terms consistent with an SEC Staff Statement require liability classification), it will need to evaluate whether the error was material to its previously filed financial statements and disclosures, and if so, amend its filings to reflect the corrections. Additionally, the registrant may need to disclose its assessment of the error's materiality in MD&A and in the critical accounting policies section of its Form 10-K.

In addition, a registrant should consider whether the nonattest services that its audit firm performed in connection with the preparation of its regulatory financial statements (e.g., assisting the institution with its internal control over financial reporting assessment and preparing its attestation of those controls) are permissible under the AICPA's and PCAOB's independence rules.

SITES WE SUPPORT

Direct Mail & Address Autocomplete API – Wordpress

SOCIAL LINKS

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#Youtube

[shasat-uk]

Shasat Debuts Premier US GAAS Update, Elevating Training Standards for Auditors & Accountants

In the ever-evolving world of auditing standards, professionals need to stay ahead of the curve. Shasat, a renowned educational institution, has introduced an intensive two-day program called the "US Generally Accepted Auditing Standards (US GAAS) Update Course" to address this critical need. This course is designed to cater to government and non-government auditors, accountants, and program managers, equipping them with the latest knowledge and insights into the world of auditing standards.

The US GAAS Update Course spans two days and provides participants with a deep understanding of the significant changes and clarifications within both authoritative and non-authoritative standards. This knowledge is crucial for those who engage in auditing practices. Participants will gain a comprehensive insight into applying GAAS, including SAS, SSAE, GAGAS, and IIA, as well as understanding recent amendments to these standards. Additionally, the course instills confidence in conducting audits and undergoing audit procedures.

Furthermore, the program addresses practical implementation challenges specific to both government and non-government operations. It also explores the implications of International Auditing Standards and offers a glimpse into the future direction of auditing standards.

The course caters to professionals at all levels. Whether you seek a broad overview, a thorough understanding of recent changes, or insights into less commonly understood standards, this program has you covered. Through a combination of lectures and discussions, participants will leave the course well-prepared with a contemporary grasp of auditing standards and their practical application.

Key learning objectives include gaining proficiency in applying the AICPA's Statements of Auditing Standards (SAS) and staying current with recent changes, as well as understanding the AICPA's Statements of Standards for Attestation Engagements (SSAE) and related updates. Participants will also delve into the AICPA's Statements on Quality Control Standards (SQCS) and peer review standards, among others.

Additionally, the course covers Generally Accepted Government Auditing Standards (GAGAS), the Institute of Internal Auditors' International Professional Practices Framework (IPPF), PCAOB's standards and rules, and International Auditing and Assurance Standards Board (IAASB) standards for auditing, assurance, and quality control, offering a comprehensive education in the field.

Upon completing this course, the participants will have a well-rounded understanding of the US GAAS framework and will be fully capable of implementing the latest auditing requirements in their professional practice.

Shasat has scheduled this course in various locations and dates to accommodate diverse schedules and locations. Here is the schedule of upcoming programs by Shasat. However, we recommend you continue to visit Shasat's website for the most up-to-date program schedules.

US GAAS Update Program | GID 3002 | Dallas:: December 7-8, 2023

US GAAS Update Program | GID 3005 | Seattle: November 27-28, 2023

US GAAS Update Program | GID 3008 | Chicago: December 12-13, 2023

US GAAS Update Program | GID 3009 | London: November 1-2, 2023

US GAAS Update Program | GID 3010 | Washington: October 30-31, 2023

US GAAS Update Program | GID 3000 | Online | In-House | Available on Request

For more details and to enrol in US GAAP Courses, please visit:

Professionals seeking to enhance their knowledge and expertise in auditing standards should consider enrolling in this comprehensive program. Staying current with auditing standards is not just advisable; it's imperative in today's dynamic business environment. Don't miss this opportunity to elevate your skills and stay ahead of the curve in the world of auditing.

#Auditing Standards #US GAAS #Auditors #Accounting #Professional Development #Audit Procedures #Government Auditing #International Auditing Standards

[ailtrahq]

The U.S. Securities and Exchange Commission (SEC) has taken legal action against Prager Metis, the erstwhile auditor of the cryptocurrency exchange FTX FTT/USD accusing him of professional misconduct and non-compliance with the standards set by the Public Company Accounting Oversight Board (PCAOB) during its audit of FTX's financial statements for the fiscal years 2021 and 2022.This development comes just weeks ahead of Benzinga's Future of Digital Assets conference scheduled for Nov. 14. The conference, which aims to shed light on the evolving landscape of digital assets, will likely address the increasing scrutiny and regulatory challenges faced by entities operating within the crypto space.According to the SEC's complaint, Metis lacked the requisite professional skepticism and did not gather adequate audit evidence.Such oversights led to the firm's failure to spot and rectify material misstatements in FTX's financial records.The SEC further claims that the auditor neither sufficiently gauged the risks of material misstatement arising from potential fraud nor designed apt responses to these risks.The regulatory body also emphasized Metis' shortcomings in evaluating the validity of significant assumptions and data that FTX employed in its fair value measurements.Furthermore, the auditor is alleged to have not procured enough evidence to back its opinion on the robustness of FTX's internal controls over financial reporting.The commission is seeking a permanent injunction, civil penalties, and an order directing Metis to adopt measures to avert future infringements.

[cpapartners]

Turning up the temperature on auditors

By Daniel Hood

A roundup of the flood of sanctions, fines and penalties issued over the past year or so by the PCAOB.

#auditors #PCAOB #cpafirm #cpapartnersllc #cpapartnersmp

[knavcpa]

Unlocking Transparency: Navigating the PCAOB Audit Landscape for Enhanced Corporate Accountability

In the intricate web of corporate governance, ensuring transparency is paramount for fostering trust among stakeholders. One crucial aspect that contributes to this transparency is the PCAOB audit, a vital component of the financial reporting ecosystem. In this blog, we will delve into the nuances of PCAOB audits and explore how they play a pivotal role in enhancing corporate accountability.

The Foundation of Accountability

The Public Company Accounting Oversight Board (PCAOB) was established in response to corporate accounting scandals in the early 2000s, most notably the Enron scandal. The PCAOB was given the mandate to oversee and regulate auditors of public companies to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

Understanding PCAOB Audits

The PCAOB audit process involves a thorough examination of a company’s financial statements and internal controls by an external auditor. The aim is to ensure that the financial information provided to shareholders and the public is accurate and reliable. PCAOB audits are not only about compliance but also about maintaining the integrity of financial reporting, instilling confidence in investors, and ultimately upholding corporate accountability.

Rigorous Standards and Guidelines

PCAOB has established stringent standards and guidelines for auditors to follow during the audit process. These standards cover various aspects, including audit planning, risk assessment, evidence gathering, and communication of audit findings. Adherence to these standards is crucial for maintaining the quality and credibility of the audit process.

Enhancing Independence and Objectivity

One of the key principles of PCAOB audits is ensuring the independence and objectivity of auditors. Auditors must maintain professional skepticism throughout the audit, critically evaluating evidence and challenging management assertions. This commitment to independence is designed to prevent conflicts of interest and biases that could compromise the integrity of the audit.

The Role in Financial Statement Assurance

PCAOB audits focus on providing assurance regarding the accuracy of a company’s financial statements. This assurance is invaluable for investors and other stakeholders who rely on financial information to make informed decisions. By scrutinizing financial statements, PCAOB audits contribute to the reliability of financial reporting and, consequently, foster corporate accountability.

Challenges and Continuous Improvement

While PCAOB audits have significantly strengthened the audit process, challenges persist. Evolving business environments, technological advancements, and complex financial instruments present ongoing challenges for auditors. The PCAOB is continually adapting its standards to address these challenges and enhance the effectiveness of audits.

Click here to know about the CPA Services in the USA.

Conclusion

In conclusion, the PCAOB audit is a cornerstone of corporate accountability, playing a vital role in maintaining transparency and trust in financial reporting. As businesses navigate the dynamic landscape of corporate governance, understanding and embracing the principles of PCAOB audits become imperative. By upholding rigorous standards, fostering independence, and adapting to changing realities, PCAOB audits contribute to the enduring credibility of financial information and, ultimately, enhance corporate accountability in the global business arena.

#public company accounting oversight board #pcaob audit

[ftmsvietnam]

Những thách thức của các công ty kế toán, kiểm toán trong tương lai

Trong tương lai, các công ty kế toán, kiểm toán phải đối mặt với nhiều thách thức trên mọi khía cạnh. Điều này đòi hỏi sự thay đổi linh hoạt mô hình kinh doanh, quy trình làm việc, dịch vụ cung cấp cho khách hàng, tích hợp công nghệ và tuyển dụng, giữ chân nhân tài.

Cuộc chiến nhân tài

Theo một cuộc khảo sát gần đây do Ủy ban Giám sát Kế toán Công ty Đại chúng (PCAOB) thực hiện, các công ty dịch vụ kế toán, kiểm toán hàng đầu đã xác định 20 vấn đề lớn mà họ sẽ phải giải quyết trong tương lai. Trong đó, nhân sự là mối quan tâm hàng đầu với hàng loạt vấn đề lớn thách thức doanh nghiệp.

Theo các nhà lãnh ��ạo các doanh nghiệp dịch vụ kế toán, bối cảnh tuyển dụng hiện tại đối với ngành nghề kế toán, kiểm toán có tính cạnh tranh cao và việc tìm đúng người là một thách thức. Trên toàn thế giới, số lượng sinh viên tốt nghiệp chuyên ngành kế toán, kiểm toán giảm, kéo theo đó là tỷ lệ sinh viên tốt nghiệp trở thành CPA (kế toán viên công chứng) cũng giảm.

Hơn nữa, sự cạnh tranh gay gắt từ các ngành nghề khác trong các lĩnh vực như công nghệ, tài chính cũng khiến các công ty kế toán, kiểm toán gặp khó khăn trong việc thu hút nhân viên và tìm kiếm thế hệ lãnh đạo tiếp theo.

Nguồn cung nhân lực chất lượng cao thiếu hụt trong khi nhu cầu cao cũng khiến cho các yêu cầu về lương, chi phí tuyển dụng, đào tạo cũng cao hơn. Trên thực tế, các công ty phải trả lương cho nhân tài cao đến mức nhiều lãnh đạo lo ngại về việc duy trì lợi nhuận trong khi phải tăng lương.

Không chỉ vậy, bất kể công ty có bao nhiêu người, nhu cầu của khách hàng vẫn không thay đổi. Điều này đồng nghĩa với việc nếu công ty không thể tuyển thêm kế toán, kiểm toán viên mới, những người cũ sẽ phải gánh thêm nhiều công việc hơn, áp lực gia tăng, chất lượng công việc giảm và khả năng nghỉ việc cũng tăng cao.

Nghiên cứu của PCAOB đưa ra khuyến nghị rằng, để giữ chân nhân viên và khiến họ gắn bó lâu dài, tạo nên một thế hệ lãnh đạo tiếp theo, các công ty kế toán, kiểm toán cần tạo cơ hội để nhân viên được đào tạo, phát triển chuyên môn và tăng cơ hội thăng tiến nhanh hơn. Đặc biệt, các doanh nghiệp cần phát triển và giữ chân các thành viên chủ chốt có năng lực cao trong nhóm để tạo nên sự gắn kết, lôi kéo các kế toán, kiểm toán viên hoạt động theo nhóm.

Một khía cạnh khác dẫn đến cuộc khủng hoảng nhân sự là năng lực chuyên môn giảm sút. Những người có kinh nghiệm lâu năm đang dần nghỉ hưu, trong khi thế hệ trẻ chưa đủ năng lực để bắt tay ngay vào hàng loạt nhiệm vụ mới. Thậm chí, nhiều doanh nghiệp mất khách hàng do không thể cung cấp những kế toán viên dày dạn kinh nghiệm (đã nghỉ hưu) phục vụ khách hàng.

Mối lo ngại về đầu tư cho công nghệ và an ninh mạng

Tương tự như vấn đề nhân sự, sự thay đổi liên tục và tác động của các công nghệ mới đã đặt ra nhiều thách thức cho các doanh nghiệp kế toán, kiểm toán. Với tốc độ số hóa nhanh chóng cùng với khả năng tự động hóa và trí tuệ nhân tạo, các công ty kế toán không có cách nào khác là tìm cách thích ứng. Mối quan tâm này không chỉ của riêng các doanh nghiệp nhỏ mà ngay cả các doanh nghiệp lớn cũng lo ngại, nhất là về khả năng ngân sách.

Thực tế cho thấy, chi tiêu cho công nghệ tiếp tục tăng theo phần trăm doanh thu khi các doanh nghiệp kế toán, kiểm toán thích ứng với trí tuệ nhân tạo và công nghệ mới. Không chỉ vậy, các doanh nghiệp còn gặp khó khăn trong việc xác định nên đầu tư vào giải pháp công nghệ nào giữa hàng loạt công nghệ phát triển theo cấp số nhân.

Một thách thức lớn nữa trong môi trường số mà các doanh nghiệp phải đối mặt là chống lại mối đe dọa ngày càng tăng của các sự cố mạng, mã độc đánh cắp thông tin, rò rỉ dữ liệu. Giữ an toàn thông tin chưa bao giờ dễ dàng, trong khi hệ thống phòng thủ an ninh mạng tinh nhuệ lại là điểm yếu của nhiều doanh nghiệp.

Đáp ứng nhu cầu của khách hàng

Các chuyên gia của PCAOB nhấn mạnh rằng, khách hàng đang phát triển và trở nên phức tạp hơn. Vì vậy, các doanh nghiệp cung cấp dịch vụ kế toán, kiểm toán phải đầu tư vào các dịch vụ, địa điểm và con người để đáp ứng nhu cầu của họ. Nếu như không đủ khả năng bao phủ tất cả các đối tượng khách hàng, các doanh nghiệp kế toán cần có chiến lược tiếp cận những khách hàng phù hợp và tối đa hóa mối quan hệ với những khách hàng đó.

Ngoài ra, tăng lương không phải là áp lực duy nhất ảnh hưởng đến lợi nhuận của các doanh nghiệp. Phần lớn các doanh nghiệp nhỏ phải đối mặt với áp lực về giá cả. Đây là một thách thức đáng kể đối với các công ty đang tìm cách duy trì lợi nhuận trong khi vẫn cung cấp dịch vụ chất lượng cao và thậm chí có thể dẫn đến một cuộc chạy đua khiến các công ty buộc phải cắt giảm hoặc hạ thấp tiêu chuẩn nghề nghiệp để duy trì khả năng cạnh tranh về giá.

PCAOB nhấn mạnh rằng, nghề kế toán, kiểm toán theo truyền thống là một ngành kinh doanh tuân thủ theo định hướng nhưng đang phải đối mặt với mối đe dọa bởi công nghệ. Do đó, các công ty kế toán nên tập trung vào ba yếu tố: con người, cạnh tranh và các dịch vụ cần thiết.

Để phục vụ khách hàng tốt hơn, các doanh nghiệp kế toán, kiểm toán phải trở thành cố vấn kinh doanh chính và là người tiếp cận, tham gia lập kế hoạch chiến lược cho khách hàng. Điều này cũng đồng nghĩa với việc các kế toán, kiểm toán viên phải thường xuyên cập nhật các tiêu chuẩn nghề nghiệp mới nhất và am hiểu các vấn đề mà khách hàng quan tâm như: thuế, tài chính, đầu tư, thị trường, giá cả, chuỗi cung ứng.

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Mercurius & Associates LLP (formerly known as AJSH & Co LLP) is an independent firm of Chartered Accountants in Delhi, registered with the Institute of Chartered Accountants of India (ICAI) and Public Company Accounting Oversight Board (PCAOB), United States. 

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