第三章注会责任的.ppt

责任——法律责任;第三章 注册会计师的职业责任和法律责任;第一节 注册会计师的职业责任;一、对财务报表的责任 ;一、对财务报表的责任;二、发现错误与舞弊的责任;2、舞弊 概念：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。 舞弊产生的动因： “GONE”理论：G-Greed，指贪婪；O-Opportunity，指机会；N-Need，指需要；E-Exposure，指暴露。 “舞弊三角”理论：动机或压力 、机会 、借口。 “舞弊风险因子”理论：把舞弊风险因子分为个别风险因子与一般风险因子。 ;舞弊类型;（1）财务信息作出虚假报告（财务信息欺诈）;③管理层实施上述财务信息舞弊的手段 编制虚假的会计分录，特别是在临近会计期末时 滥用或随意变更会计政策 不恰当地调整会计估计所依据的假设及改变原先作出的判断 故意漏记、提前确认或推迟确认报告期内发生的交易或事项 隐瞒可能影响财务报表金额的事实 构造复杂的交易以歪曲财务状况或经营成果 篡改与重大或异常交易相关的会计记录和交易条款 ;（2）侵占资产;3、错误与舞弊的区别 性质上完全不同：错误是无意的，舞弊是故意的； 行为目的不同：获取某种利益与无目的； 行为后果不同：易于发现和难以发现 ; ;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;二、发现错误与舞弊的责任;二、发现错误与舞弊的责任;注意：发现错误和舞弊时的处理 ①注册