Innovative use of TV conferences in audits, etc.

Innovative use of TV conferences in audits, etc. March 31, 4:55 at Certified Public Accountants Association for infection control

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At the end of the fiscal year, work on corporate financial statements and accounting audits will begin in earnest, but it is expected that work due to the spread of the new coronavirus will not be possible as usual. The Association of Accountants is encouraging them to consider a variety of ideas, such as conducting an audit meeting with the company through a video conference.

The company's financial results are audited by a certified public accountant, and the results are disclosed to investors, etc., with the “approved” opinion that the content is appropriate.

However, because many companies are worried that the new coronavirus will not be ready to be audited, the Japan Institute of Certified Public Accountants has urged accountants in each region to consider various ideas that are different from normal auditing methods. I am.

Already, you can use the video conferencing system in interviews with company personnel,
(4) On-site responses include the use of electronic data if the original documents required for the audit are not available.

According to the association's chairman Masahiko Tezuka, "I want you to think about whether you can substitute in a different way from the usual procedure while observing the fundamental principles of accounting audits."

On the other hand, companies that have not been certified by an accountant will be delisted according to the rules.However, the Tokyo Stock Exchange has taken special measures this time, but it has been audited but data cannot be collected due to the spread of infection. If it is unavoidable to give an opinion that it is appropriate, we will not delist the company.