EMEA Audit & Accounting Technical
Committee
Audit and Accounting Forum
London October 30, 2013
www.bakertillyinternational.com
The committee (8 members)
•
•
•
•
•
•
•
•
Nicky Warburton (UK, chair)
Christel de Blander (Belgium)
Christophe Bruant (France)
Kleopatra Kalogerop (Greece)
Oksana Kovtun (Ukraine)
Susanne Lücking (Germany)
Eddy Vaassen (Netherlands)
Patrick Zahno (Switzerland)
Meetings 2013
•
•
•
•
9-1
21-3
24-6
12-9
face-to-face
conference call
face-to-face
face-to-face
London (6 attended)
(4 attended)
Athens (cancelled)
Utrecht (5 attended)
Discussed
• Purposes and objectives of the committee in
conjunction with the business development team
• Identify locally prepared technical guidance to
be shared within the committee
• BT audit methodology best practices, including
the use of IT and/or the IT auditor in the audit
Future
•
•
•
•
•
Knowledge sharing in the broadest sense
Discuss technical issues
Identify best practices
Prepare comments on exposure drafts
Contribute to the BTI training needs by feeding into
the BTI training coordinator
Meet face-to-face 4 times a year
Topics for the next 12 months
• Independence and ethics
• IT in the audit
• Methodology consistencies and differences
Next meeting Paris 9-1-2014
To be discussed:
• Ethics and Independence issues arising from local regulatory inspection
visits
• Differences in independence and ethical requirements locally to IFAC
• How ethics and independence is dealt with in the audit approach in each
member firm
• How each member firm ensures that they comply with BTI procedures
On 10-1-2014 Nicky Warburton will give a presentation to the committee
members (open to other partners and staffs who wish to attend) on the key
differences that are likely to exist between local audit methodologies and the
BT methodology along with a demonstration of aud-IT