据金融时报报道，根据英国会计监管机构-财务报告委员会的年度检查结果，毕马威、德勤和致同三家事务所巨头的审计质量落后于行业其他事务所。

根据FRC披露，毕马威被抽查到的23个项目中，2个项目需要重大整改提升。德勤也被抽查了23个项目，其中有2个需要进行整改。不过德勤被抽中的项目中FRC评分级别为“好”的项目比例更高。

另一家事务所-致同抽查的8个项目中有3个需要重大整改。BDO的整改比例为1/8。

相比之下，普华永道和安永没有一个项目被列入整改名单。

请见以下金融时报的原文报道：

FRC finds audit shortcomings at 3big accountancy firms

JUNE 15,2017by:Hannah Murphy

KPMG,Deloitte and Grant Thornton are lagging behind their professional services peers in terms of the quality of their audits,according to an annual review by the UK's accounting watchdog.

The Financial Reporting Council said on Thursday that of the 23individual KPMG audits it reviewed between February 2016and January 2017,two required “significant improvements”,while for Deloitte,another of the Big Four accountancy firms,that figure was also two out of 23.Deloitte had a higher proportion of audits that the FRC deemed “good”,however.

Smaller rival Grant Thornton received the worst results;out of only eight audits reviewed,three were said to need significant improvements.For BDO,this was one out of eight.

By contrast,none of the EY or PwC audits reviewed by the watchdog fell into that category.

Recent high-profile accounting scandals at UK companies such as Rolls-Royce and BT —which have involved KPMG and PwC,respectively —have raised questions over whether auditors inspect company accounts with appropriate scepticism.Toughening its approach to accounting misconduct,the FRC recently fined PwC a record ?5m for “misconduct”relating to its audit of social housing group Connaught,and in November imposed a ?4m penalty on Deloitte for its audits of Aim-listed Aero.

Still,audit quality of FTSE 350companies improved slightly this year,the FRC said,with 81per cent assessed as requiring “no more than limited improvements”,up from 77per cent in the 2015-16review period and 70per cent the year before that.The FRC has set a target that by 2019,at least 90per cent of FTSE 350audits surveyed should reach that standard.

Audit quality for smaller companies slipped this year,however,with “a higher proportion”of those outside of the FTSE 350requiring more than limited improvements compared with last year.The FRC did not give exact figures for the change,but said that this meant that audit quality across the market overall remained unchanged on last year.

“We've seen all the firms —to some degree —actually making quite big investments in how they do their audits,”said Mike Suffield,director of audit quality at the FRC,highlighting the better use of technology and data analytics in the audit procedure.

However,audit shortcomings relating to revenue recognition remained an issue,he said,and firms “need to continue to work on”challenging the judgment of their client's management team in areas such as impairment reviews and asset valuations.

KPMG and Deloitte both said they were “disappointed”that two of their audits were identified as requiring significant improvement,but added that they were acting on the report's findings.

Grant Thornton said:“We are disappointed with today's results which are out of step with previous reports,and with broader internal and external reviews of our audit work.However,these are important findings and we have already taken steps to address the issues raised in the report.”