| Innhold: | This article deals with the effect of the partial abolition of the ‘audit protocol’ (the ‘auditor’s records’ or the ‘long form audit report’), which is a result of the ‘new’ audit legislation, on auditors’ reporting to those charged with governance. Specifically, this partial abolition of the ‘audit protocol’ entails that, for Public-Interest Entities (PIEs), the auditor is still required to prepare an ‘audit protocol’ whereas, for non-PIEs, the auditor is no longer required to prepare an ‘audit protocol’. The main argument of the article is that it is indeed necessary to distinguish between PIEs and non-PIEs. However, not only for PIEs but also for non-PIEs, the auditor is still required to report to those charged with governance – the difference being that, for PIEs, the requirements are found in both the PIE Regulation and the International Standards on Auditing (ISAs) whereas, for non-PIEs, the requirements are only found in the ISAs. Thus, the fact that, for non-PIEs, the auditor is no longer required to prepare an ‘audit protocol’ does not mean that the auditor is no longer required to report to those charged with governance. However, the auditor’s reporting to those charged with governance does not have to be in an ‘audit protocol’ but can take other forms. In conclusion, the article argues that the partial abolition of the ‘audit protocol’ is one step forward but two steps back.
1. Indledning
Den »nye« revisorlovgivning, der udspringer af dels Europa-Parlamentets og Rådets direktiv nr. 2014/56/EU af 16. april 2015 om ændring af 8. direktiv om lovpligtig revision af årsregnskaber og konsoliderede regnskaber, dvs. koncernregnskaber (ændringsdirektivet), der i Danmark er implementeret med lov nr. 631 af 8. juni 2016 om ændring af revisorloven (RL) og forskellige andre love (ændringsloven), dels Europa-Parlamentets og Rådets forordning nr. 537/2014/EU af 16. april 2014 om specifikke krav til lovpligtig revision af – underforstået: årsregnskaber og konsoliderede regnskaber for – virksomheder af interesse for offentligheden (også kaldet PIE-virksomheder, hvor »PIE« er en forkortelse for »public interest entity«) (PIE-forordningen), indebærer bl.a. en delvis afskaffelse af revisionsprotokollen. |