财务报表审计中对舞弊的考虑(ppt 61页)精编版.ppt

来自 中国最大的资料库下载SAS 99/1141Consideration of Fraud in a Financial Statement Audit财务报表审计中对舞弊的考虑 Statement on Auditing Standards来自 中国最大的资料库下载Overall RequirementAn audit should be planned and performed to obtain reasonable assurance about whether the financial statements are free of material misstatements,whether caused by error or fraud.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。An audit requires due professional care,which in turn requires that the auditor exercise professional skepticism.审计人应当以职业怀疑态度计划和实施审计工作。来自 中国最大的资料库下载Causes of Misstatements Errors（错误）Fraud（舞弊）Misappropriation of Assets 侵占资产导致的错报 Fraudulent Financial Reporting 对财务信息作出虚假报告导致的错报来自 中国最大的资料库下载What is Error?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 中国最大的资料库下载What is Fraud?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）to deceive（欺骗）to steal assets（盗窃资产）Defalcation（盗用公款）Fraudulent Financial Reporting（虚假财务报告）来自 中国最大的资料库下载Recent Study on Fraud Survey of 121 partners 354 Irregularities 55.4%were management fraud 80.0%were material to the financial statements 44.6 were defalcations Only 35.9%were material来自 中国最大的资料库下载Types of Management Fraud来自 中国最大的资料库下载Moral Decay Attendees at the April,1998 Business Week Forum of Chief Financial Officers revealed:67%of CFOs said they had been asked by senior company executives to misrepresent corporate financial results 12%of CFOs admitted they had actually misrepresented financial results55%said they had fought off requests to“cook the books”Honesty studies 1961:12%1986:31%2002:?Dishonest modeling who are our heroes.来自 中国最大的资料库下载Ethics at Work 76%of employees in business have observed a high level of illegal or unethical conduct at work in the past 12 months 49%of employees in business have observed misconduct that,if revealed,would cause their firms to“significantly lose public trust”KPMG 2000 Organizational Integrity Survey来自 中国最大的资料库下载Financial Statement Fraud Financial statement fraud causes a decrease in market value of stock of approximately 500 to 1,000 times the amount of the fraud.$7 million fraud$2 billion drop in stock value来自 中国最大的资料库下载Largest Bankruptcy Filings(1980 to Present)Company Assets(Billions)When Filed1.WorldCom$101.9 July,20022.Enron$63.4 Dec.,20013.Texaco$35.9 April,19874.Financial Corp of America$33.9 Sept.,19885.Global Crossing$25.5 Jan.,20026.Adelphia$24.4 June,20027.PG&E$21.5 April,20018.MCorp$20.2 March,19899.Kmart$17.0 Jan.,200210.NTL$16.8 May,2002来自 中国最大的资料库下载SAS 99 Fraud can never be completely eliminated,steps can be taken toward detecting it in a timely manner.Becoming familiar with the risk factors listed in SAS 99 will place employees in a better position to recognize situations that are associated with the commission of fraudulent acts.来自 中国最大的资料库下载Two Types of Fraud Considered in an Audit Fraudulent financial reporting(“cooking the books”)-examples Falsification of accounting records Omissions of transactions 对财务信息作出虚假报告导致的错报 Misappropriation of assets-examples:Theft of assets Fraudulent expenditures 侵占资产导致的错报来自 中国最大的资料库下载Fraudulent financial reporting may be accomplished by:Manipulation,falsification,or alteration of accounting records,supporting documents from which financial statements are prepared 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 中国最大的资料库下载Fraudulent financial reporting may be accomplished by:Misrepresentation in or intentional omission of significant information on financial statements 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 中国最大的资料库下载Fraudulent financial reporting may be accomplished by:Intentional misapplication of accounting principles relating to amounts,classification,manner of presentation,or disclosure 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 中国最大的资料库下载Misappropriation of assets:Embezzling cash,theft of inventory/assets Causing an entity to pay for goods or services not received 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。False or misleading records and documents 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 中国最大的资料库下载Three conditions generally are present when fraud occurs 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 中国最大的资料库下载The Fraud TriangleMotiveOpportunityRationalization来自 中国最大的资料库下载What can be done to help control fraud?Clear written policies and procedures Maintain documentation Asset security Internal control system Tone at the top来自 中国最大的资料库下载Its managements responsibility to:Set the proper tone Create and maintain a culture of honesty and ethical behavior Establish appropriate controls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 中国最大的资料库下载Ethics and Leadership Leadership is the ability to see around corners Leadership is the ability to see the problem before others Leadership is the ability to fix the problem before it becomes a headline来自 中国最大的资料库下载Reasonable assurance Internal Controls-help to prevent/detect fraudulent activity Management/employees may have the capability to override or circumvent controls Collusion 内部控制的固有局限性来自 中国最大的资料库下载SAS requires auditor to have“professional skepticism”A questioning attitude and a critical assessment of audit evidence Fraud may be present regardless of the auditors belief about managements honesty and integrity审计人应当在整个审计过程中以职业怀疑态度计划和实施审计工作，充分考虑由于舞弊导致财务报表发生重大错报的可能性，而不应依赖以往审计中对管理层、治理层诚信形成的判断。来自 中国最大的资料库下载Professional Skepticism An attitude that includes a questioning mind and a critical assessment of audit evidence The engagement should be conducted recognizing possibility of material misstatement due to fraud An auditor should not be satisfied with less than persuasive evidence来自 中国最大的资料库下载Overview of the Fraud Audit ProcessBrainstormingObtaining Risk Info.Identifying RisksAssessing RisksResponding to RisksEvaluating EvidenceCommunicatingDocumentingOn-Going Process Throughout the Audit来自 中国最大的资料库下载BRAINSTORMING Performed at beginning of Audit All personnel involved.Consist of:Analytical analysis of accounts Analysis of Internal Control Analysis of Motivation and Opportunity Determine where and how a fraud could take place.Include risk of management override of controls 来自 中国最大的资料库下载BRAINSTORMING Develop Hypotheses and Rank Order them for likelihood and explanation value.Develop audit procedures,with skepticism,that addresses the hypotheses.Should continue throughout the audit.来自 中国最大的资料库下载Approach to FraudIdentify RisksIdentify Possibility of FraudGenerate HypothesesConduct Audit Assuming Possibility of Fraud来自 中国最大的资料库下载Staff Discussion 由于舞弊导致财务报表重大错报的可能性，重大错报可能发生的领域及方式；在遇到哪些情形时需要考虑存在舞弊的可能性；已了解的可能产生舞弊动机或压力、提供舞弊机会、营造舞弊行为合理化环境的外部和内部因素；已注意到的对被审计单位舞弊的指控；已注意到的管理层或员工在行为或生活方式上出现的异常或无法解释的变化；管理层凌驾于控制之上的可能性；是否有迹象表明管理层操纵利润，以及采取的可能导致舞弊的操纵利润手段；管理层对接触现金或其他易被侵占资产的员工实施监督的情况；为应对舞弊导致财务报表重大错报可能性而选择的审计程序，以及各种审计程序的有效性；如何使拟实施审计程序的性质、时间和范围不易为被审计单位预见。来自 中国最大的资料库下载Obtaining Risk Info.Inquiries of management and others about fraud risk and their response to the riskDirect knowledge（results of analytical procedures）Allegations of fraud by othersPrograms and controls established to mitigate the specific risks of fraud identified来自 中国最大的资料库下载SAS 99 Auditors need to obtain information about the entity to identify the risks of material misstatement due to fraud.Make inquiries of management and others within the entity to obtain their views about the risks of fraud and how they are addressed.来自 中国最大的资料库下载Auditors should inquire of management about:Knowledge of any fraud or suspected fraud Any allegations about fraud Risks of fraud in the entity Programs and controls that mitigate these risks Monitoring of operation locations and business segments;and any location or segments that might have higher fraud risk If and how management communicates its views on business practices and ethics Any fraud-related reports it has made to the audit committee来自 中国最大的资料库下载审计人应当向管理层询问下列事项：管理层对舞弊导致的财务报表重大错报风险的评估；管理层对舞弊风险的识别和应对过程；管理层就其对舞弊风险的识别和应对过程与治理层沟通的情况；管理层就其经营理念及道德观念与员工沟通的情况。来自 中国最大的资料库下载For those with an internal audit function,auditor should inquire appropriate internal audit personnel about:Their views about the risks of fraud And knowledge of fraud or suspected fraud Any fraud-related work they have done The adequacy of managements responses to any fraud-related findings来自 中国最大的资料库下载审计人应当询问内部审计人员：内部审计人员对被审计单位舞弊风险的认识；内部审计人员在本期是否实施了用以发现舞弊的程序；管理层对通过内部审计程序发现的舞弊是否采取了适当的应对措施；内部审计人员是否了解任何舞弊事实、舞弊嫌疑或舞弊指控。来自 中国最大的资料库下载Others within the organization the auditor may want to talk to include:Employees with varying levels of authority Personnel with whom the auditor comes into contact with during the course of the audit Operating personnel not directly involved in the financial reporting process Employees involved in initiating,recording,or processing complex or unusual transactions In-house legal counsel 来自 中国最大的资料库下载Others within the organization the auditor may want to talk to include:不直接参与财务报告过程的业务人员；负责生成、处理或记录复杂、异常交易的人员及其监督人员；负责法律事务的人员；负责道德事务的人员；负责处理舞弊指控的人员。在询问时，审计人应当考虑询问不同级别的人员。