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，共六十一页。 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，共六十一页。 Auditors should inquire of management about: Knowledge of any fraud or suspected fraud Any allegations about fraud Risks of fraud in the entity Programs and controls that mitigate these risks Monitoring of operation locations and business segments; and any location or segments that might have higher fraud risk If and how management communicates its views on business practices and ethics Any fraud-related reports it has made to the audit committee 第三十三页，共六十一页。 审计人应当向管理层询问下列事项： 管理层对舞弊导致的财务报表重大错报风险的评估； 管理层对舞弊风险的识别和应对过程； 管理层就其对舞弊风险的识别和应对过程与治理层沟通的情况； 管理层就其经营理念及道德观念与员工沟通的情况。 第三十四页，共六十一页。 For those with an internal audit function, auditor should inquire appropriate internal audit personnel about: Their views about the risks of fraud And knowledge of fraud or suspected fraud Any fraud-related work they have done The adequacy of management’s responses to any fraud-related findings 第三十五页，共六十一页。 审计人应当询问内部审计人员： 内部审计人员对被审计单位舞弊风险的认识； 内部审计人员在本期是否实施了用以发现舞弊的程序； 管理层对通过内部审计程序发现的舞弊是否采取了适当的应对措施； 内部审计人员是否了解任何舞弊事实、舞弊嫌疑或舞弊指控。 第三十六页，共六十一页。 Others within the organization the auditor may want to talk to include: Employees with varying levels of authority Personnel with whom the auditor comes into contact with during the course of the audit Operating personnel not directly involved in the financial reporting process Employees involved in initiating, recording, or processing complex or unusual transactions In-house legal counsel 第三十七页