新西兰的FMA报告显示,审计质量很高,但在关键领域有26%的不遵守规定情况。 New Zealand's FMA report shows audit quality is strong but marred by 26% non-compliance in key areas.

新西兰金融市场管理局(FMA)发表了一份报告,表明总体审计质量仍然很高,但因执行中的不一致而受阻。 New Zealand's Financial Markets Authority (FMA) released a report showing that overall audit quality remains strong but is hindered by inconsistencies in execution. 报告审查了9家审计公司和19份档案,发现有26%的不合规率低于32%的国际合规率。 The report reviewed nine audit firms and 19 files, finding a 26% non-compliance rate, lower than the international rate of 32%. 财务分析处强调欺诈风险、持续经营评估以及收入确认等领域是需要改进的关键重点领域。 The FMA highlighted areas such as fraud risks, going concern assessments, and revenue recognition as key focus areas for improvement.