財務報表審計中對舞弊的考慮(ppt 61頁)aag

SAS99/1141ConsiderationofFraudinaFinancialStatementAudit財務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侵占資產導致的錯報FraudulentFinancialReporting對財務信息作出虛假報告導致的錯報,WhatisError?,錯誤是指導致財務報表錯報的非故意行為，主要包括：為編制財務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，只要求關注導致財務報表發(fā)生重大錯報的舞弊。Intentional（故意）todeceive（欺騙）tostealassets（盜竊資產）Defalcation（盜用公款）FraudulentFinancialReporting（虛假財務報告）,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對財務信息作出虛假報告導致的錯報Misappropriationofassets-examples:TheftofassetsFraudulentexpenditures侵占資產導致的錯報,Fraudulentfinancialreportingmaybeaccomplishedby:,Manipulation,falsification,oralterationofaccountingrecords,supportingdocumentsfromwhichfinancialstatementsareprepared對財務報表所依據(jù)的會計記錄或相關文件記錄的操縱、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、實物資產或無形資產；使被審計單位對虛構的商品或勞務付款；將被審計單位資產挪為私用。Falseormisleadingrecordsanddocuments侵占資產通常伴隨著虛假或誤導性的文件記錄，其目的是隱瞞資產缺失或未經(jīng)適當授權使用資產的事實。,Threeconditionsgenerallyarepresentwhenfraudoccurs,MotiveOpportunityRationalization對財務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）牟取以財務業(yè)績?yōu)榛A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，維護有關政策和程序，以保證有序和有效地開展業(yè)務活動，包括制定和維護與財務報告可靠性相關的控制，并對可能導致財務報表發(fā)生重大錯報的風險實施管理。,EthicsandLeadership,LeadershipistheabilitytoseearoundcornersLeadershipistheabilitytoseetheproblembeforeothersLeadershipistheabilitytofixtheproblembeforeitbecomesaheadline,Reasonableassurance,InternalControls-helptoprevent/detectfraudulentactivityManagement/employeesmayhavethecapabilitytooverrideorcircumventcontrolsCollusion內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,由于舞弊導致財務報表重大錯報的可能性，重大錯報可能發(fā)生的領域及方式；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的員工實施監(jiān)督的情況；為應對舞弊導致財務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、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,審計人應當詢問內部審計人員：,內部審計人員對被審計單位舞弊風險的認識；內部審計人員在本期是否實施了用以發(fā)現(xiàn)舞弊的程序；管理層對通過內部審計程序發(fā)現(xiàn)的舞弊是否采取了適當?shù)膽獙Υ胧?；內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:,不直接參與財務報告過程的業(yè)務人員；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；負責法律事務的人員；負責道德事務的人員；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、所有權結構及所處行業(yè)等，以確定舞弊風險因素的相關性和重要程度。,AssessingFraudRisks,ProfessionalJudgmentConsiderunderstandingofinternalcontrolEvaluationofentitysprogramsandcontrolsthataddressfraudrisksAssessriskstakingintoaccountthisevaluation審計人應當了解管理層為防止或發(fā)現(xiàn)舞弊而設計、實施的內部控制，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)生錯報的領域相聯(lián)系；識別的風險是否重大；識別的風險導致財務報表發(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、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，以獲取更為可靠、相關的審計證據(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)函證內容，詢問被審計單位的非財務人員等；改變實質性程序的時間，包括在期末或接近期末實施實質性程序，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報表作出的調整分錄是否適當；復核會計估計是否有失公允，從而可能產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(