关于舞弊评价体系的2000年报告【外文翻译】.doc

本科毕业论文（设计） 外 文 翻 译 外文出处 A decision aid for assessing the likelihood of fraudulent financial reporting 2000[R].New York：American Accounting Association，2000.P1-P4 Bell T.J Carcello 原文： A decision aid for assessing the likelihood of fraudulent financial reporting 2000 SAS No. 82, Consideration of Fraud in a Financial Statement Audit, provides guidance on the auditors responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud (AICPA 1997). Fraud includes both fraudulent financial reporting and misappropriation of assets. The focus of this paper is on fraudulent financial reporting. Prior studies have found that failing to detect fraudulent financial reporting can expose the auditor to adverse legal and/or regulatory consequences. For example, Carcello and Palmrose (1994) found a significant positive association between the presence of a financial-reporting irregularity and litigation against the auditor. Also, Feroz et al. (1991) found that an auditors failure to consider a clients fraud potential was cited in 20 percent of the Accounting and Auditing Enforcement Releases brought against auditors. Given the adverse legal and regulatory consequences to auditors from failing to detect fraudulent financial reporting, research that can help auditors assess fraud risk is of interest to both academics and practitioners. This study has two objectives. First, we provide evidence on the efficacy of a decision aid that could be used to assess the risk of fraudulent financial reporting. The logistic regression model reported in the paper can provide an independent assessment of the likelihood of fraudulent financial reporting that can complement the auditors unaided risk assessment. Our model embodies a set of fraud-risk factors that demonstrated better classificatory power than a large number of alternative