財務(wù)報表審計中對舞弊的考慮(ppt 61頁)aag

SAS99/1141ConsiderationofFraudinaFinancialStatementAudit財務(wù)報表審計中對舞弊的考慮StatementonAuditingStandards,OverallRequirement,Anauditshouldbeplannedandperformedtoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatements,whethercausedbyerrororfraud.審計人有責任按照審計準則的規(guī)定實施審計工作，獲取財務(wù)報表在整體上不存在重大錯報的合理保證，無論該錯報是由于舞弊還是錯誤導致。Anauditrequiresdueprofessionalcare,whichinturnrequiresthattheauditorexerciseprofessionalskepticism.審計人應當以職業(yè)懷疑態(tài)度計劃和實施審計工作。,CausesofMisstatements,Errors（錯誤）Fraud（舞弊）MisappropriationofAssets侵占資產(chǎn)導致的錯報FraudulentFinancialReporting對財務(wù)信息作出虛假報告導致的錯報,WhatisError?,錯誤是指導致財務(wù)報表錯報的非故意行為，主要包括：為編制財務(wù)報表而收集和處理數(shù)據(jù)時發(fā)生失誤；由于疏忽和誤解有關(guān)事實而作出不恰當?shù)臅嫻烙?；在運用與確認、計量、分類或列報（包括披露，下同）相關(guān)的會計政策時發(fā)生失誤。,WhatisFraud?,舞弊是指被審計單位的管理層、治理層、員工或第三方使用欺騙手段獲取不當或非法利益的故意行為。舞弊是一個寬泛的法律概念，準則并不要求審計人對舞弊是否已經(jīng)發(fā)生作出法律意義上的判定，只要求關(guān)注導致財務(wù)報表發(fā)生重大錯報的舞弊。Intentional（故意）todeceive（欺騙）tostealassets（盜竊資產(chǎn)）Defalcation（盜用公款）FraudulentFinancialReporting（虛假財務(wù)報告）,RecentStudyonFraud,Surveyof121partners354Irregularities55.4%weremanagementfraud80.0%werematerialtothefinancialstatements44.6weredefalcationsOnly35.9%werematerial,TypesofManagementFraud,MoralDecay,AttendeesattheApril,1998BusinessWeekForumofChiefFinancialOfficersrevealed:67%ofCFOssaidtheyhadbeenaskedbyseniorcompanyexecutivestomisrepresentcorporatefinancialresults12%ofCFOsadmittedtheyhadactuallymisrepresentedfinancialresults55%saidtheyhadfoughtoffrequeststo“cookthebooks”Honestystudies1961:12%1986:31%2002:?Dishonestmodelingwhoareourheroes.,EthicsatWork,76%ofemployeesinbusinesshaveobservedahighlevelofillegalorunethicalconductatworkinthepast12months49%ofemployeesinbusinesshaveobservedmisconductthat,ifrevealed,wouldcausetheirfirmsto“significantlylosepublictrust”KPMG2000OrganizationalIntegritySurvey,FinancialStatementFraud,Financialstatementfraudcausesadecreaseinmarketvalueofstockofapproximately500to1,000timestheamountofthefraud.,$7millionfraud,$2billiondropinstockvalue,LargestBankruptcyFilings(1980toPresent),SAS99,Fraudcanneverbecompletelyeliminated,stepscanbetakentowarddetectingitinatimelymanner.BecomingfamiliarwiththeriskfactorslistedinSAS99willplaceemployeesinabetterpositiontorecognizesituationsthatareassociatedwiththecommissionoffraudulentacts.,TwoTypesofFraudConsideredinanAudit,Fraudulentfinancialreporting(“cookingthebooks”)-examplesFalsificationofaccountingrecordsOmissionsoftransactions對財務(wù)信息作出虛假報告導致的錯報Misappropriationofassets-examples:TheftofassetsFraudulentexpenditures侵占資產(chǎn)導致的錯報,Fraudulentfinancialreportingmaybeaccomplishedby:,Manipulation,falsification,oralterationofaccountingrecords,supportingdocumentsfromwhichfinancialstatementsareprepared對財務(wù)報表所依據(jù)的會計記錄或相關(guān)文件記錄的操縱、偽造或篡改；,Fraudulentfinancialreportingmaybeaccomplishedby:,Misrepresentationinorintentionalomissionofsignificantinformationonfinancialstatements對交易、事項或其他重要信息在財務(wù)報表中的不真實表達或故意遺漏；,Fraudulentfinancialreportingmaybeaccomplishedby:,Intentionalmisapplicationofaccountingprinciplesrelatingtoamounts,classification,mannerofpresentation,ordisclosure對與確認、計量、分類或列報有關(guān)的會計政策和會計估計的故意誤用。,Misappropriationofassets:,Embezzlingcash,theftofinventory/assetsCausinganentitytopayforgoodsorservicesnotreceived貪污收入款項；盜取貨幣資金、實物資產(chǎn)或無形資產(chǎn)；使被審計單位對虛構(gòu)的商品或勞務(wù)付款；將被審計單位資產(chǎn)挪為私用。Falseormisleadingrecordsanddocuments侵占資產(chǎn)通常伴隨著虛假或誤導性的文件記錄，其目的是隱瞞資產(chǎn)缺失或未經(jīng)適當授權(quán)使用資產(chǎn)的事實。,Threeconditionsgenerallyarepresentwhenfraudoccurs,MotiveOpportunityRationalization對財務(wù)信息作出虛假報告的動機主要包括：（一）迎合市場預期或特定監(jiān)管要求；（二）牟取以財務(wù)業(yè)績?yōu)榛A(chǔ)的私人報酬最大化；（三）偷逃或騙取稅款；（四）騙取外部資金；（五）掩蓋侵占資產(chǎn)的事實。,TheFraudTriangle,Motive,Opportunity,Rationalization,Whatcanbedonetohelpcontrolfraud?,ClearwrittenpoliciesandproceduresMaintaindocumentationAssetsecurityInternalcontrolsystemToneatthetop,Itsmanagementsresponsibilityto:,SetthepropertoneCreateandmaintainacultureofhonestyandethicalbehaviorEstablishappropriatecontrols管理層有責任在治理層的監(jiān)督下建立良好的控制環(huán)境，維護有關(guān)政策和程序，以保證有序和有效地開展業(yè)務(wù)活動，包括制定和維護與財務(wù)報告可靠性相關(guān)的控制，并對可能導致財務(wù)報表發(fā)生重大錯報的風險實施管理。,EthicsandLeadership,LeadershipistheabilitytoseearoundcornersLeadershipistheabilitytoseetheproblembeforeothersLeadershipistheabilitytofixtheproblembeforeitbecomesaheadline,Reasonableassurance,InternalControls-helptoprevent/detectfraudulentactivityManagement/employeesmayhavethecapabilitytooverrideorcircumventcontrolsCollusion內(nèi)部控制的固有局限性,SASrequiresauditortohave“professionalskepticism”,AquestioningattitudeandacriticalassessmentofauditevidenceFraudmaybepresentregardlessoftheauditorsbeliefaboutmanagementshonestyandintegrity審計人應當在整個審計過程中以職業(yè)懷疑態(tài)度計劃和實施審計工作，充分考慮由于舞弊導致財務(wù)報表發(fā)生重大錯報的可能性，而不應依賴以往審計中對管理層、治理層誠信形成的判斷。,ProfessionalSkepticism,AnattitudethatincludesaquestioningmindandacriticalassessmentofauditevidenceTheengagementshouldbeconductedrecognizingpossibilityofmaterialmisstatementduetofraudAnauditorshouldnotbesatisfiedwithlessthanpersuasiveevidence,OverviewoftheFraudAuditProcess,Brainstorming,ObtainingRiskInfo.,IdentifyingRisks,AssessingRisks,RespondingtoRisks,EvaluatingEvidence,Communicating,Documenting,On-GoingProcessThroughouttheAudit,BRAINSTORMING,PerformedatbeginningofAuditAllpersonnelinvolved.Consistof:AnalyticalanalysisofaccountsAnalysisofInternalControlAnalysisofMotivationandOpportunityDeterminewhereandhowafraudcouldtakeplace.Includeriskofmanagementoverrideofcontrols,BRAINSTORMING,DevelopHypothesesandRankOrderthemforlikelihoodandexplanationvalue.Developauditprocedures,withskepticism,thataddressesthehypotheses.Shouldcontinuethroughouttheaudit.,ApproachtoFraud,IdentifyRisks,IdentifyPossibilityofFraud,GenerateHypotheses,ConductAuditAssumingPossibilityofFraud,StaffDiscussion,由于舞弊導致財務(wù)報表重大錯報的可能性，重大錯報可能發(fā)生的領(lǐng)域及方式；在遇到哪些情形時需要考慮存在舞弊的可能性；已了解的可能產(chǎn)生舞弊動機或壓力、提供舞弊機會、營造舞弊行為合理化環(huán)境的外部和內(nèi)部因素；已注意到的對被審計單位舞弊的指控；已注意到的管理層或員工在行為或生活方式上出現(xiàn)的異?；驘o法解釋的變化；管理層凌駕于控制之上的可能性；是否有跡象表明管理層操縱利潤，以及采取的可能導致舞弊的操縱利潤手段；管理層對接觸現(xiàn)金或其他易被侵占資產(chǎn)的員工實施監(jiān)督的情況；為應對舞弊導致財務(wù)報表重大錯報可能性而選擇的審計程序，以及各種審計程序的有效性；如何使擬實施審計程序的性質(zhì)、時間和范圍不易為被審計單位預見。,ObtainingRiskInfo.,InquiriesofmanagementandothersaboutfraudriskandtheirresponsetotheriskDirectknowledge（resultsofanalyticalprocedures）AllegationsoffraudbyothersProgramsandcontrolsestablishedtomitigatethespecificrisksoffraudidentified,SAS99,Auditorsneedtoobtaininformationabouttheentitytoidentifytherisksofmaterialmisstatementduetofraud.Makeinquiriesofmanagementandotherswithintheentitytoobtaintheirviewsabouttherisksoffraudandhowtheyareaddressed.,Auditorsshouldinquireofmanagementabout:,KnowledgeofanyfraudorsuspectedfraudAnyallegationsaboutfraudRisksoffraudintheentityProgramsandcontrolsthatmitigatetheserisksMonitoringofoperationlocationsandbusinesssegments;andanylocationorsegmentsthatmighthavehigherfraudriskIfandhowmanagementcommunicatesitsviewsonbusinesspracticesandethicsAnyfraud-relatedreportsithasmadetotheauditcommittee,審計人應當向管理層詢問下列事項：,管理層對舞弊導致的財務(wù)報表重大錯報風險的評估；管理層對舞弊風險的識別和應對過程；管理層就其對舞弊風險的識別和應對過程與治理層溝通的情況；管理層就其經(jīng)營理念及道德觀念與員工溝通的情況。,Forthosewithaninternalauditfunction,auditorshouldinquireappropriateinternalauditpersonnelabout:,TheirviewsabouttherisksoffraudAndknowledgeoffraudorsuspectedfraudAnyfraud-relatedworktheyhavedoneTheadequacyofmanagementsresponsestoanyfraud-relatedfindings,審計人應當詢問內(nèi)部審計人員：,內(nèi)部審計人員對被審計單位舞弊風險的認識；內(nèi)部審計人員在本期是否實施了用以發(fā)現(xiàn)舞弊的程序；管理層對通過內(nèi)部審計程序發(fā)現(xiàn)的舞弊是否采取了適當?shù)膽獙Υ胧?；?nèi)部審計人員是否了解任何舞弊事實、舞弊嫌疑或舞弊指控。,Otherswithintheorganizationtheauditormaywanttotalktoinclude:,EmployeeswithvaryinglevelsofauthorityPersonnelwithwhomtheauditorcomesintocontactwithduringthecourseoftheauditOperatingpersonnelnotdirectlyinvolvedinthefinancialreportingprocessEmployeesinvolvedininitiating,recording,orprocessingcomplexorunusualtransactionsIn-houselegalcounsel,Otherswithintheorganizationtheauditormaywanttotalktoinclude:,不直接參與財務(wù)報告過程的業(yè)務(wù)人員；負責生成、處理或記錄復雜、異常交易的人員及其監(jiān)督人員；負責法律事務(wù)的人員；負責道德事務(wù)的人員；負責處理舞弊指控的人員。在詢問時，審計人應當考慮詢問不同級別的人員。,Whyaresuchinquiriesimportant?,FraudisoftenuncoveredthroughinformationreceivedinresponsetoinquiriesEmployeesopportunitytoconveyinformationtotheauditorthatmaynothavebeencommunicatedAuditorhasadifferentperspectivewithintheorganization,IdentifyingFraudRisks,ProfessionaljudgmentrequiredThinkintermsofincentive/pressures,opportunities,andrationalizationRiskattributestoconsider:Typeofrisk:reportingormisappropriationSignificanceoftheriskcoulditbematerialLikelihoodofRiskPervasivenessofrisk,舞弊風險因素,舞弊風險因素是指審計人在了解被審計單位及其環(huán)境時識別的、可能表明存在舞弊動機或壓力、機會的事項或情況，以及被審計單位對可能存在的舞弊行為的合理化解釋。注冊會計師應當運用職業(yè)判斷，考慮被審計單位的規(guī)模、復雜程度、所有權(quán)結(jié)構(gòu)及所處行業(yè)等，以確定舞弊風險因素的相關(guān)性和重要程度。,AssessingFraudRisks,ProfessionalJudgmentConsiderunderstandingofinternalcontrolEvaluationofentitysprogramsandcontrolsthataddressfraudrisksAssessriskstakingintoaccountthisevaluation審計人應當了解管理層為防止或發(fā)現(xiàn)舞弊而設(shè)計、實施的內(nèi)部控制，以進一步了解舞弊風險因素及管理層對舞弊風險的態(tài)度。,在運用職業(yè)判斷評估舞弊導致的重大錯報風險時應當考慮：,實施風險評估程序獲取的信息，并考慮各類交易、賬戶余額、列報，以識別舞弊風險；將識別的風險與認定層次可能發(fā)生錯報的領(lǐng)域相聯(lián)系；識別的風險是否重大；識別的風險導致財務(wù)報表發(fā)生重大錯報的可能性。,RespondingtoRisks,Overallresponses-AltertheoverallwaytheauditisconductedMoreexperiencedstaffMoreattentiontoaccountingpoliciesLesspredictableprocedures-考慮人員的適當分派和督導；-考慮被審計單位采用的會計政策；-在選擇進一步審計程序的性質(zhì)、時間和范圍時，應當注意使某些程序不為被審計單位預見或事先了解。,RespondingtoRisks,SpecificresponsesConsiderneedtoincreaseevidencebychangingthenature,timingandextentofauditprocedures改變擬實施審計程序的性質(zhì)，以獲取更為可靠、相關(guān)的審計證據(jù)，或獲取其他佐證性信息，包括更加重視實地觀察或檢查，在實施函證程序時改變常規(guī)函證內(nèi)容，詢問被審計單位的非財務(wù)人員等；改變實質(zhì)性程序的時間，包括在期末或接近期末實施實質(zhì)性程序，或針對本期較早時間發(fā)生的交易事項或貫穿于整個本期的交易事項實施測試；改變審計程序的范圍，包括擴大樣本規(guī)模，采用更詳細的數(shù)據(jù)實施分析程序等。,managementoverrideofcontrols,Onallaudits,theauditorshouldconsiderthepossibilityofmanagementoverrideofcontrolsandexamine:AdjustingjournalentriesAccountingestimatesUnusualsignificanttransactions,管理層凌駕于控制之上的風險,審計人針對該特別風險應當實施的審計程序包括：測試日常會計核算過程中作出的會計分錄以及為編制財務(wù)報表作出的調(diào)整分錄是否適當；復核會計估計是否有失公允，從而可能產(chǎn)生舞弊導致的重大錯報；對于注意到的、超出正常經(jīng)營過程或基于對被審計單位及其環(huán)境的了解顯得異常的重大交易，了解其商業(yè)理由的合理性。,EvaluatingEvidence,AssessriskoffraudthroughouttheauditEvaluateanalyticalproceduresperformedassubstantivetestsandatoverallreviewstageEvaluateriskoffraudnearcompletionoffieldworkEvaluatefindings;ifevidencesignalsfraudmightexist,considerwhetherspecialistsareneededfortheauditteamRespondtomisstatements,Communicating,Whenever“evidenceoffraud”isfound,itshouldbebroughttotheattentionoftheappropriatelevelofmanagement.EvenifthematterisinconsequentialAllfraudtoanappropriatelevelofmanagementAllmanagementfraudtoauditcommitteeAllmaterialfraudtomanagementandauditcommitteeDetermineifreportableconditionsrelatedtointernalcontrolhavebeenidentified;communicatethemtotheauditcommittee,Documenting,Documentallstepsrelatedtofraud:StaffdiscussionInformationusedtoidentifyriskoffraudFraudrisksidentifiedAssessedrisksafterconsideringprogramsandcontrolsResultsofassessmentoffraudriskEvaluationofauditevidenceCommunicationsrequirementsIfimproperrevenuerecognitionwasnotconsideredarisk,whyitwasnt？Gooddocumentationofresultsisvital.,CaseStudyReview,WorldCom,OBJECTIVEOFFRAUD:Reportincreasedearnings&revenuesHoldlinecostsat42%(whentherestoftheindustrywasat50%_,WorldComHowTheyDidit,ReductionofReportedLineCostsBiggestExpenseAnalystsPaidaGreatDealofAttentiontoit.$6.412Billionimproperlyreducedcosts:Capitalizinglinecosts-$3.852BillionReleasingaccrualsrestructuring.AlldirectedbySeniorAccountingPersonnel,WorldComCapitalizingExpenses,OversightatTop,CapitalRecording,Clinton,MS,GeneralLedger,PropertyAccounting,Texas,Responsiblefortracking&approvingentries,MCIWashington,DC,WorldCom-Revenue,Oversightatthetop,ListofAccountingOpportunities,JournalEntries,roundfigures,000,RealOperatingResults,WorldComOtherActivities,ReducedotherexpensesSelling,G&ADepreciationTaxesTookaccrualsestablishedforotherpurposestocorporatetorelease.Improperlyallocatedcoststotrackingstocks(