对财务报表舞的思考【外文翻译】.docVIP

外文文献翻译 原文： Consideration of Fraud in a Financial Statement Audit Description and Characteristics of Fraud Fraud is a broad legal concept and auditors do not make legal determinations of whether fraud has occurred. Rather, the auditors interest specifically relates to acts that result in a material misstatement of the financial statements. The primary factor that distinguishes fraud from error is whether the underlying action that results in the misstatement of the financial statements is intentional or unintentional. For purposes of the Statement, fraud is an intentional act that results in a material misstatement in financial statements that are the subject of an audit. Intent is often difficult to determine, particularly in matters involving accounting estimates and the application of accounting principles. For example, unreasonable accounting estimates may be unintentional or may be the result of an intentional attempt to misstate the financial statements. Although an audit is not designed to determine intent, the auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether the misstatement is intentional or not. Two types of misstatements are relevant to the auditors consideration of fraud — misstatements arising from fraudulent financial reporting and misstatements arising from misappropriation of assets. 1、Misstatements arising from fraudulent financial reporting are intentional misstatements or omissions of amounts or disclosures in financial statements designed to deceive financial statement users where the effect causes the financial statements not to be presented, in all material respects, in conformity with generally accepted accounting principles (GAAP). Fraudulent financial reporting may be accomplished by the following: （1）Manipulation, falsification, or alteration of accounting records or supporting documents from which financial statements