财务报表审计中对舞弊的控制.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 StandardsOverall 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。Causes of MisstatementsErrors（错误）Fraud（舞弊）　ー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。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）Recent Study on FraudSurvey of 121 partners354 Irregularities55.4% were management fraud80.0% were material to the financial statements44.6 were defalcationsOnly 35.9% were materialTypes of Management FraudMoral DecayAttendees 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 results12% of CFOs admitted they had actually misrepresented financial results…55% said they had fought off requests to “cook the books”Honesty studies1961: 12%1986: 31%2002: ???Dishonest modeling – who are our heroes. Ethics at Work76% of employees in business have observed a high level of illegal or unethical conduct at work in the past 12 months49% of employees in business have observed misconduct that, if revealed, would cause their firms to “significantly lose public trust”KPMG 2000 Organizational Integrity SurveyFinancial Statement FraudFinancial statement fraud causes a decrease in