财务报表审计中对舞弊的考虑(ppt 61页)aag.pptxVIP

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;Overall Requirement;Causes of Misstatements;What is Error?;What is Fraud?;Recent Study on Fraud;Types of Management Fraud;Moral Decay;Ethics at Work;Financial Statement Fraud;Largest Bankruptcy Filings (1980 to Present);SAS 99;Two Types of Fraud Considered in an Audit;Fraudulent financial reporting may be accomplished by:;Fraudulent financial reporting may be accomplished by:;Fraudulent financial reporting may be accomplished by:;Misappropriation of assets:;Three conditions generally are present when fraud occurs;The Fraud Triangle;What can be done to help control fraud?;It’s management’s responsibility to: ;Ethics and Leadership;Reasonable assurance;SAS requires auditor to have “professional skepticism”;Professional Skepticism;Overview of the Fraud Audit Process;BRAINSTORMING;BRAINSTORMING;Approach to Fraud;Staff Discussion;Obtaining Risk Info.;SAS 99;Auditors should inquire of management about:;审计人应当向管理层询问下列事项：;For those with an internal audit function, auditor should inquire appropriate internal audit personnel about:;审计人应当询问内部审计人员：;Others within the organization the auditor may want to talk to include:;Others within the organization the auditor may want to talk to include:;Why are such inquiries important? ;Identifying Fraud Risks;舞弊风险因素;Assessing Fraud Risks;在运用职业判断评估舞弊导致的重大错报风险时应当考虑：;Responding to Risks;Responding to Risks;management override of controls;管理层凌驾于控制之上的风险;Evaluating Evidence;Communicating;Documenting;Case Study Review;WorldCom;WorldCom – How They Did it;WorldCom – Capitalizing Expenses;WorldCom - Revenue;WorldCom – Other Activities;COMMENTS ON WORLDCOM;Top Ten – Better Fraud Detection;Top Ten – Better Fraud Detection;Top Ten – Better Fraud Detection;Top Ten – Better Fraud Detection;1、有时候读书是一种巧妙地避开思考的方法。七月-20七月-20Sunday, July 12, 2020 2、阅读一切好书如同和过去最杰出的人谈话。19:09:3319:09:3319:097/12/2020 7:09:33 PM 3、越是没有本领的就越加自命不凡。七月-2019:09:33