财务报表审计中对舞弊的考虑(ppt 61页)

来自财务报表审计中对舞弊的考虑StatementonAuditingStandards来自审计人有责任按照审计准则的规定实施审计工作，获取财务报表在整体上不存在重大错报的合理保证，无论该错报是由于舞弊还是错误导致。Anauditrequiresdueprofessionalcare,whichinturnrequiresthattheauditorexerciseprofessionalskepticism.审计人应当以职业怀疑态度计划和实施审计工作。来自•Errors（错误）•Fraud（舞弊）ーMisappropriationofAssets侵占资产导致的错报—FraudulentFinancialReporting对财务信息作出虚假报告导致的错报来自错误是指导致财务报表错报的非故意行为，主要包括：•为编制财务报表而收集和处理数据时发生失误；•由于疏忽和误解有关事实而作出不恰当的会计估计；•在运用与确认、计量、分类或列报（包括披露，下同）相关的会计政策时发生失误。来自•舞弊是指被审计单位的管理层、治理层、员工或第三方使用欺骗手段获取不当或非法利益的故意行为。•舞弊是一个宽泛的法律概念，准则并不要求审计人对舞弊是否已经发生作出法律意义上的判定，只要求关注导致财务报表发生重大错报的舞弊。•Intentional（故意）–todeceive（欺骗）–tostealassets（盗窃资产）•Defalcation（盗用公款）•FraudulentFinancialReporting（虚假财务报告）来自•Surveyof121partners•354Irregularities–55.4%weremanagementfraud•80.0%werematerialtothefinancialstatements–44.6weredefalcations•Only35.9%werematerial来自来自•AttendeesattheApril,1998BusinessWeekForumofChiefFinancialOfficersrevealed:–67%ofCFOssaidtheyhadbeenaskedbyseniorcompanyexecutivestomisrepresentcorporatefinancialresults–12%ofCFOsadmittedtheyhadactuallymisrepresentedfinancialresults…55%saidtheyhadfoughtoffrequeststo“cookthebooks”•Honestystudies–1961:12%–1986:31%–2002:???•Dishonestmodeling–whoareourheroes.来自•76%ofemployeesinbusinesshaveobservedahighlevelofillegalorunethicalconductatworkinthepast12months•49%ofemployeesinbusinesshaveobservedmisconductthat,ifrevealed,wouldcausetheirfirmsto“significantlylosepublictrust”–KPMG2000OrganizationalIntegritySurvey来自•Financialstatementfraudcausesadecreaseinmarketvalueofstockofapproximately500to1,000timestheamountofthefraud.$7millionfraud$2billiondropinstockvalue来自(1980toPresent)CompanyAssets(Billions)WhenFiled1.WorldCom$101.9July,20022.Enron$63.4Dec.,20013.Texaco$35.9April,19874.FinancialCorpofAmerica$33.9Sept.,19885.GlobalCrossing$25.5Jan.,20026.Adelphia$24.4June,20027.PG&E$21.5April,20018.MCorp$20.2March,19899.Kmart$17.0Jan.,200210.NTL$16.8May,2002来自–BecomingfamiliarwiththeriskfactorslistedinSAS99willplaceemployeesinabetterpositiontorecognizesituationsthatareassociatedwiththecommissionoffraudulentacts.来自•Fraudulentfinancialreporting(“cookingthebooks”)--examples–Falsificationofaccountingrecords–Omissionsoftransactions对财务信息作出虚假报告导致的错报•Misappropriationofassets--examples:–Theftofassets–Fraudulentexpenditures侵占资产导致的错报来自–Manipulation,falsification,oralterationofaccountingrecords,supportingdocumentsfromwhichfinancialstatementsareprepared–对财务报表所依据的会计记录或相关文件记录的操纵、伪造或篡改；来自–Misrepresentationinorintentionalomissionofsignificantinformationonfinancialstatements–对交易、事项或其他重要信息在财务报表中的不真实表达或故意遗漏；来自–Intentionalmisapplicationofaccountingprinciplesrelatingtoamounts,classification,mannerofpresentation,ordisclosure–对与确认、计量、分类或列报有关的会计政策和会计估计的故意误用。来自–Embezzlingcash,theftofinventory/assets–Causinganentitytopayforgoodsorservicesnotreceived–贪污收入款项；–盗取货币资金、实物资产或无形资产；–使被审计单位对虚构的商品或劳务付款；–将被审计单位资产挪为私用。–Falseormisleadingrecordsanddocuments–侵占资产通常伴随着虚假或误导性的文件记录，其目的是隐瞒资产缺失或未经适当授权使用资产的事实。来自–Motive–Opportunity–Rationalization•对财务信息作出虚假报告的动机主要包括：（一）迎合市场预期或特定监管要求；（二）牟取以财务业绩为基础的私人报酬最大化；（三）偷逃或骗取税款；（四）骗取外部资金；（五）掩盖侵占资产的事实。来自•Clearwrittenpoliciesandprocedures•Maintaindocumentation•Assetsecurity•Internalcontrolsystem•Toneatthetop来自’smanagement’sresponsibilityto:–Setthepropertone–Createandmaintainacultureofhonestyandethicalbehavior–Establishappropriatecontrols管理层有责任在治理层的监督下建立良好的控制环境，维护有关政策和程序，以保证有序和有效地开展业务活动，包括制定和维护与财务报告可靠性相关的控制，并对可能导致财务报表发生重大错报的风险实施管理。来自•Leadershipistheabilitytoseearoundcorners•Leadershipistheabilitytoseetheproblembeforeothers•Leadershipistheabilitytofixtheproblembeforeitbeco