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【正文】 east one walkthrough for each major class of transactions. If the processing of a major class of transactions involves the services of a service 7 anization, the PCAOB staff advises that auditors would not have to perform walkthroughs at the service anization, as long as they were able to obtain sufficient evidence to achieve the objectives of the walkthrough by other means, for example through a service auditor’s report. In evaluating if the service auditor’s report provides evidence sufficient to achieve the objectives of a walkthrough, the PCAOB guidance indicates that auditors should follow the directions in paragraphs B21 to B24 of AS2, which indicate: ? The auditor may obtain evidence about whether controls that are relevant to management’s assessment and the auditor’s opinion are operating effectively by performing procedures, such as the following: — Performing tests of the user anization’s controls over the activities of the service anization (., testing the user anization’s independent performance of selected items processed by the service anization or testing the user anization’s reconciliation of output reports with source documents). — Performing tests of controls at the service anization. — Obtaining a service auditor’s report on controls placed in operation and tests of operating effectiveness, or a report on the application of agreedupon procedures that describes relevant tests of controls. ? If a service auditor’s report on controls placed in operation and tests of operating effectiveness is available, management and the auditor may evaluate whether this report provides sufficient evidence to support the assessment and opinion, evaluating whether such a service auditor’s report provides sufficient evidence, management and the auditor should consider the following factors: — The time period covered by the tests of controls and its relation to the date of management’s assessment。 accordingly, if the consolidated variable interest entity is material to the pany’s financial statements, the auditor ordinarily would conclude that this represents a material weakness in internal control over financial reporting. Also, the auditor needs to determine whether management has fulfilled its responsibilities as described in paragraph 20 of AS2. If the auditor determines that management has not fulfilled its responsibilities, the auditor is required to disclaim an opinion. Also, to the extent that management has willfully decided not to fulfill its responsibilities, the auditor may have additional responsibilities under AU Section 317 and under Section 10A of the Securities Exchange Act of 1934. Service Organizations ? By virtue of the requirement in AS2 for the auditor to perform at least one walkthrough for each major class of transactions, if a service anization’s services involve the processing of a major class of transactions, should the auditor perform walkthroughs at the service anization? ? AS2 requires the auditor to perform at least one walkthrough for each major class of transactions. In a walkthrough, the auditor traces all types of pany transactions and events: (1) from origination。 and (2)other circumstances that would be classified under AU Section 317 as having only indirect effects on the financial statements In the PCAOB staff’s view, internal control over financial reporting enpasses controls over the identification, measurement, and reporting of all material actual loss events that have occurred, including controls over the monitoring and risk assessment of areas in which such actual loss events are reasonably possible. The staff guidance illustrates this point by indicating that, for example, a waste disposal pany’s internal control over financial reporting ordinarily would enpass controls for identifying and measuring environmental liabilities for existing and newly acquired landfills, even if there is no governmental investigation or enforcement proceeding underway. The PCAOB staff believes that its interpretation is consistent with the Securities and Exchange Commission (SEC) staff’s views regarding management’s 3 responsibilities for assessing internal control over financial reporting. According to the SEC staff, while it may be possible to connect the violation of any law, rule, or regulation to the financial statements by observing that if the violation is significant enough it will h
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