"A round -table conference on how accounting audit should be (3 administrative year)" (1st) Awareness

○ Looking at the past situations where discussions over accounting audits have been discussed, many serious illegal accounting occurred in Japan and overseas, and as a result, we have discussed the revision of the audit system, but this time especially.I think that it is not the case that has happened, but a positive discussion of how to improve the system surrounding a certified public accountant or audit according to the environmental change.

The most important thing now is whether a certified public accountant can continue to respond to the expectations of society.In other words, it does not cause mismatches for supply and supply for certified public accountants and audit firms.

The mismatches have three attributes, and the first is the number of certified public accountants and audit firms.Whether it is possible to supply the total number of demand from society.The number of listed companies is increasing every year, and in the current situation, the number of Japanese listed companies will exceed 4,000 in a few years.On the other hand, it has been heard that a certified public accountant is busy at the audit site, and the total number may be lacking at this time.However, technological innovation such as IT and AI is already considerable in major audit corporations, and I think there is a debate about the total number if the disability is excluded when the technology is applied.

The second is quality. There are two elements: the practical skills of knowledge and skills and the ethical aspects such as honesty. The business area of ​​a certified public accountant has expanded significantly in the last 20 years, and even looking at financial audits alone, it has spread not only to stocks, but also to non -profit corporations, public organizations, and agricultural cooperatives, and will continue to increase for the time being. It is expected that. In addition, the guarantee operations are not only financial statements and financial information, but also spread to non -financial information, and in the future it is expected that they will expand further. Installation of IT and analysis technology is also required, and it is a very large change in knowledge and ability. Therefore, in order to adapt the ability to this change, the contents and implementation of the Certified Public Accountant Examination, the practical training for those who have passed the test, and the continuous specialized training after registering as a certified public accountant (hereinafter referred to as "CPE"). I think it is time to consider whether the method is appropriate. In addition, the registrants of the certified public accountant are generally 33,000, but the majority of them work in business companies and other organizations, not audit firms, engaged in tax accountant services, and perform various tasks. ing. Those who are not engaged in audit work may change their way of thinking from an ethical perspective, and their required abilities differ from those engaged in audit operations. The problem of how to provide guidance, supervision and support to those who are not engaged in audit work have been greatly raised.

The third mismatch is allocation.The question is whether human resources can be placed in the necessary areas and departments in the certified public accountant industry and the audit firm.For example, it has been reported that there is a shortage of underwriting for the IPO audit (IPO).In addition, I think that the number of auditors from a major audit firm to a small and medium -sized audit corporation will probably last for several years.Therefore, we believe that a small and medium -sized audit corporation may have a problem with a shortage of human resources.There is also a problem with allocation, such as whether there are sufficient human resources who are responsible for non -profit corporations and public institutions and local needs.

These three are complicatedly intertwined, and it is difficult to cut out one by one, but I think it is necessary to secure and nurture resources from a medium- to long -term perspective overall.

Regarding regulations, there is an explanation that regulations are being enhanced in the UK and Germany, but I think it is necessary to carefully determine the effects and disadvantages of overseas trends. Overseas, the area of ​​self -regulation is narrowed each time an unauthorized accounting is discovered, and the power of the government makes the standards related to independence and audit, and the auditors are basically dedicated to audit work. It is in the direction of letting it. I have doubts whether this leads to the realization of high -quality audits. The fact that auditing was inadequate or self -regulation was not functioning in Japan, and it has been pointed out in the past and has been severely criticized, but trends over the current European trends and audits are trends in international standards. On the contrary, we are concerned that the quality of the audit may gradually become under the water. In addition, when the regulation is strengthened, it should be implemented by balancing the regulation of the audit and the company's regulations.

While the business area of a certified public accountant and audit firm is expanding, it is a case where it is worrisome whether to consider it in Article 2, Paragraph 1 or 2 of the Certified Public Accountant Law, which stipulates the work under the current Certified Public Public Accountant Law.be.From a medium- to long -term perspective, it may be necessary to organize the relationship between the work and the law of a certified public accountant and audit firm, which will be actually performed or will be held in the future.