ＡＳ２の改訂版

http://www.cfo.com/article.cfm/8192307?f=alerts&x=1によりますと、ＡＳ２の改訂版が今年の１２月までに出るということです。

The Public Company Accounting Oversight Board will "shortly" propose a new standard to "replace" AS2, its current guide for independent auditor assessments of corporate internal controls reports, PCAOB Chairman Mark Olson said in a speech in New York on Friday.

The proposed revision, which could make it easier and cheaper for smaller companies to comply with Section 404 of the Sarbanes-Oxley Act, could be issued for public comment as early as the second week in December, Olson suggested.

１２月の第二週まで、そんなに時間がないけどな。。。

あと気になったのは、

The source of corporations' biggest controls problems is people, Olson suggested. Qualified controls opinions that included material weaknesses involving staff issues jumped from 48.1 percent of total qualified controls opinions in the first year of compliance to 52.8 percent in the second year. "The areas of staffing, training, or competence continue to be the most commonly reported weaknesses," the PCAOB chairman said.

ということですが、最近目にしたＭＷの事例として、人材に問題があるという指摘が幾つかありました。

そういった問題も数字にすると、感覚として増えているというよりも、実際そうなんだということがわかりますね。