内有英文 | 东芝爆巨亏，内控定存亡，会再次更换"四大"审计师吗？

继民财经汇导读：大家可能熟悉这么一个流行的说法：细节决定成败；大家可能也认识到公司内控和公司风险管理的重要性；大家可能也理解为何华为的任总是如此重视内部审计工作；然而，大家或许尚未意识到：内控可以决定一家大公司的存亡。刚刚爆出的日本东芝公司巨亏事件，则正好说明了这一残酷的道理。

2017年２月１４日，东芝公司１４日发布业绩预期，预计２０１６财年（截至今年３月３１日）前三季度将就美国核电业务计提７１２５亿日元（约63亿美元）（１美元约合１１３日元）亏损，这意味着当期公司净亏损或接近５０００亿日元。

　　东芝预计，２０１６财年公司或亏损３９００亿日元，为连续第三年出现亏损。该公司表示将加紧出售半导体业务，以避免在本财年结束时陷入资不抵债的困境。

　　东芝还宣布，公司董事长志贺重范将于１５日引咎辞职，社长纲川智的月薪削减幅度将从６０％增至９０％，其他高层管理人员薪资也将相应调降。

　　２０１５年１２月，东芝通过美国核能子公司西屋电气，从芝加哥桥梁钢铁公司手中收购斯通－韦伯斯特公司，后者从事核电站建设业务。但收购公司业务费用逐渐增加导致资产价值远低于最初预计。由于美国国内的工程费和人工费等追加成本上涨，产生了超过收购时预期的巨额成本。东芝不得不在２０１５年对在美核电业务实施了高达２５００亿日元的减值损失处理。

目前东芝内部报告显示，美国核能子公司西屋电气的内部控制不充分，正在聘请外部律师和会计师在做进一步调查。

　　由于在收购美国核电站建设公司过程中可能存在新的违规行为，东芝当天延迟了本财年前三季度财务报表的正式发布时间，并表示将根据调查情况对公司业绩作出修改。

就东芝的巨亏事件， Jefferies在东京的分析师Zuhair Khan说，“现在人们开始意识到内部控制问题，会计问题和治理问题是非常现实的，不再抽象。 “他们影响了公司的生存能力。"Finally now people are starting to recognize that internal control problems, the accounting issues and governance issues are very real and no longer abstract," said Zuhair Khan, an analyst at Jefferies in Tokyo.

hais 

"They impact the viability of the company."

还会换审计师吗？

据路透社报道， 东芝公司目前无法马上批准继续聘普华永道作为其审计师； 普华永道才担任该公司审计师一年，能否继续担任东芝的下一财年审计师可能将面临考验。A source briefed on the matter said Toshiba had not been able to immediately secure the approval of its auditor, ricewaterhouseCoopers Aarata.

而此前，东芝公司于2015年爆出13亿美元的会计假账；从2008年到2014年底，东芝虚报了近2248亿日元（约120亿元人民币）的税前利润。据2015年12月23日路透报道，日本金融监管部门对安永会计师事务所的成员所(ShinNihon)处以21亿日圆（1740万美元）的罚款，因为安永未能审计出东芝存在的问题，结果演变成日本多年来最大的会计丑闻。安永还被禁止承接新业务合同三个月。

当时东芝公司表示，2016年4月开始的财年起，安永ShinNihon将不续签东芝账目审计的合同。金融厅表示，罚款额相当于ShinNihon从东芝那收到的两年审计费。

东芝在2015年爆出假账后更换了审计师，将2016财年审计师从安永换成普华永道，难道2017财年还会继续更换审计师？不过，东芝公司的会计问题主要还是其内控存在重大缺陷，如果不从内部做彻底整治，就是将所有"四大"每年换一次，也无济于事。

以下是英文原文，学霸阅读专区：

路透社报道

Delays, confusion as Toshiba reports $6 billion nuclear hit and slides to loss

Tue Feb 14, 2017 | 5:52am EST

http://www.reuters.com/article/us-toshiba-accounting-idUSKBN15T033

By Makiko Yamazaki             | TOKYO

TOKYO After a day of delays and confusion, Japan's Toshiba Corp (6502.T) said on Tuesday it expected to book a $6.3 billion hit to its U.S. nuclear unit, a writedown that wipes out its shareholder equity and will drag the group to a full-year loss.

Hours earlier on Tuesday, the battered conglomerate rattled investors by failing to release its earnings on schedule, saying initially it was 'not ready' and then announcing later it needed more time to probe its Westinghouse nuclear business after internal reports uncovered potential problems.

The figures eventually released were numbers that have yet to be approved by its auditor and Toshiba cautioned investors that a major revision was possible. Fully audited numbers are now not due till March 14 after the firm was granted a reprieve for its formal filing by Japanese regulators.

Toshiba also said in a statement it could push harder to raise capital, including selling a majority stake in its memory chip arm. Previously, it had sought to sell just under 20 percent of its prize business.

"Finally now people are starting to recognize that internal control problems, the accounting issues and governance issues are very real and no longer abstract," said Zuhair Khan, an analyst at Jefferies in Tokyo.

"They impact the viability of the company."

Shares in the group slid 8 percent, putting the company's market value at 973 billion yen ($8.6 billion), less than half its value in mid-December. Just under a decade ago, the firm was worth almost 5 trillion yen.

It also announced the first top-level departure since the nuclear problems were uncovered in December: chairman Shigenori Shiga, a former Westinghouse boss brought in to the top role last year after a $1.3 billion accounting scandal in 2015 shook up Toshiba's upper ranks.

Toshiba said it expected to book a 499.9 billion yen ($4.4 billion) net loss for the nine months to December, and a 390 billion yen net loss for the full year.

It also ended 2016 with negative shareholder equity due to the 712.5 billion yen nuclear writedown - a charge that was first flagged in December last year.

Toshiba said it would withdraw from nuclear plant construction overseas. Reuters reported this month that Toshiba was seeking at least a partial exit from ventures in Britain and India, a blow to both countries' nuclear plans.

WESTINGHOUSE WOES

In an earlier, separate statement, Toshiba outlined concerns at its Westinghouse business, the U.S. nuclear unit bought from the UK government a decade ago.

Internal reports, Toshiba said, suggested controls at Westinghouse had been "insufficient" and it needed to look into whether senior managers at Westinghouse exerted "inappropriate pressure" during discussions over a U.S. deal to buy the company at the heart of its cost overruns, it said.

"We judged that it would take about a month for external lawyers ... to conduct these further probes and for the independent auditors to review the results," Toshiba said.

A source briefed on the matter said Toshiba had not been able to immediately secure the approval of its auditor, ricewaterhouseCoopers Aarata. The source asked not to be identified because he is not allowed to talk the media.

PricewaterhouseCoopers Aarata declined to comment, citing client confidentiality. Toshiba declined to comment on the audit process.

Toshiba seeks to postpone earnings release, will probe Westinghouse

http://www.reuters.com/article/us-toshiba-accounting-westinghouse-idUSKBN15T0LR?mod=related&channelName=technologyNews

TOKYO Japan's Toshiba Corp (6502.T) said it has asked regulators to allow it to delay the release of its earnings, including a writedown on its U.S. nuclear business, by a month while it probes internal controls at its Westinghouse unit.

Toshiba said in a statement it needs to look at allegations that Westinghouse's management exerted inappropriate pressure over the calculation of assets and liabilities for the nuclear construction company it bought from Chicago Bridge & Iron (CBI.N).

Toshiba was due to announce quarterly earnings on Tuesday but now says it wants an extension, which if approved would extend the deadline to March 14.

文章转自：继民财经汇

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