Croatian Audit Chamber
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1 Update from Croatia Recent QA reviews, findings and follow up Community of Practice Workshop on Audit Regulation May 2013, Vienna Marija Šarić, Croatian Audit Chamber
2 Content Legal framework Recent QA review Findings Follow up Conclusion
3 Legal framework The Audit Act NG N⁰, 146/2005, 139/2008 &144/2012, Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts, amending Council Directive 78/660 EEC and 83/349 EEC and repealing Council Directive 84/253 EEC, OJ L157,9, Directive 2008/30 EC amending Directive 2006/43/EC on statutary audits of annual accounts and consolidated accounts, as regards the implementing powerconferred on the Commission, OJ L 81,20. Forth Council Directive 76/660 EEC on the annual accounts of certain types of companies, OJ L222, Ordinance of inspection and review of quality assurance (quality assurance review), NG N⁰ 62/2011, Statute of the Croatian Audit Chamber (CAC), NG N⁰, 43/2010, and Quality assurance metodology - ICAEW
4 Recent QA reviews I Practical guides for revierwers Quality Assurance Methodology Quality Assurance Manual applies to all Chamber audit visits Work Pack Reports templates II. Legal requirements - Ordinance of inspection and review of quality assurance (quality assurance review)-procedures Report - General Administrative Procedure Act applies to all visits Objection to report optional done by Audit firm Administrative decision - Order for elimination of irregulerities - General Administrative Procedure Act Disciplinary action and disciplinary measures
5 Objective of monitoriong The Chamber monitors compliance with the Audiit Act The monitoring and quality assurance review a statutary requirement introduced by Audit Act The Croatian Chamber of Auditor s - responsible for carrying out quality assurance review visits subject to public oversight by the Audit Public Oversight Commitee (APOC) Audit firms, independent auditors and certified auditors must comply with requirements of the Audit Monitoring process - designed to assist the Chamber in carrying out its mandate in accordance to the Audit Act and EU Statutary Audit Directive (SAD) Scope All audit firms, independent auditors and certified auditors licenced by the Chamber are included in the scope of quality assurance review.
6 Visit selection and timings - Visit planning A plan and programm of oversight and quality assurance review 2011/ Governing Board of the Chamber - January - adopted approved - Audit Public Oversight Commitee April/ 2011 Visits based on cycle six-year visit cycle, three-year visit cycle, Exceptional visits
7 Recent QA reviews procedures Annual Questionnaire - web site, , fax, writing form Information about carrying out web site
8 Croatian Audit Chamber Start of QA Visit Visit notification letter 30 days before Audit Act-by post Telephone cal l- 4 to 10 days before arrival Information about list of clients On site visit Opening meeting File reviews- risk based approach Report findings
9 Report Official notes according to our General Administrative Procedure Act (GAPA) Content of Report: Procedures General information about audit firm Former QA visit Findings Conclusion Objection - 15 days Follow up Order for elimination of irregularities - Administrative decision Disciplinery action and measurese
10 Findings Full QA findings Description Number of audit firms Audit monitoring visit finished - Report 47 Audit monitoring visit finished official notes - Draft minutes 13 Total 60
11 Findings - Full QA findings Visits grades according Methodology Number of Audit firms A - B 2 C 15 D1 9 D2 18 N 3 Total 47
12 Findings Identified incompliance and irregularities Note: One audit firm are distributed in more than one category below illegalities Delict of Audit firms Number of Audit firms Transparency Report (Art. 17.a) 20 Insurance policy (Art. 18. and 19.) 11 Audit clients whose total revenue exceeds 40 mil.(art. 26.) 3 Reporting Chamber (Art.41.) 10
13 Findings Incompliance with ISQC1 * Note: One audit firm are distributed in more than one category below illegalities Aplication Of MSKK1 There is no established policies and procedures for all parts of a quality control system Number of Audit firms Has established policies and procedures but not implemented: - Responsibility for the quality of leadership within the 6 company - Relevant ethical requirements 3 - Acceptance and maintaining relationships with the client 9 - Human Resources 7 -Carry out the engagement - Monitoring
14 Follow up Order for elimination of irregularities according to our General Administrative Procedure Act (GAPA) Disciplinary action and disciplinary measures Follow up visits 4. lipanj
15 Chambers next steps as response to QA findings established Educational Department and emplpyed new people organized work shops provided guidance and help sheets (ISQC1) gave them chance to receive our support and implement it 4. lipanj
16 Thank you for your attention!
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