财务报表审计中对舞弊的考虑.pptVIP

Obtaining Risk Info. Inquiries of management and others about fraud risk and their response to the risk Direct knowledge （results of analytical procedures） Allegations of fraud by others Programs and controls established to mitigate the specific risks of fraud identified 第三十一页，共六十二页。 SAS 99 Auditors need to obtain information about the entity to identify the risks of material misstatement due to fraud. Make inquiries of management and others within the entity to obtain their views about the risks of fraud and how they are addressed. 第三十二页，共六十二页。 Auditors should inquire of management abo