NFRA批评MSKA & Associates的重大审计失败,包括文件不完善和欺诈风险监督。
NFRA criticizes MSKA & Associates for major audit failures, including poor documentation and fraud risk oversight.
国家财务报告局发现MSKA & Associates的审计做法存在重大问题,包括缺乏关于治理和管理的正式文件、对自我利益威胁的分析不充分以及对审计文件的控制不严。
The National Financial Reporting Authority (NFRA) found significant issues with MSKA & Associates' audit practices, including a lack of formal documentation for governance and management, inadequate analysis of self-interest threats, and poor control over audit documentation.
该公司也未能适当评估与贷款有关的欺诈风险。
The firm also failed to properly evaluate fraud risks related to loans.
作为BDO International的一部分,MSKA自此采取措施,改善合规情况,并停止为受监管客户提供非审计服务。
MSKA, part of BDO International, has since taken steps to improve compliance and discontinue non-audit services for regulated clients.