財(cái)務(wù)報(bào)表審計(jì)中對舞弊的控制(-)課件

SAS99/1141

ConsiderationofFraudinaFinancialStatementAudit

財(cái)務(wù)報(bào)表審計(jì)中對舞弊的考慮

StatementonAuditingStandardsOverallRequirementAnauditshouldbeplannedandperformedtoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatements,whethercausedbyerrororfraud.審計(jì)人有責(zé)任按照審計(jì)準(zhǔn)則的規(guī)定實(shí)施審計(jì)工作，獲取財(cái)務(wù)報(bào)表在整體上不存在重大錯(cuò)報(bào)的合理保證，無論該錯(cuò)報(bào)是由于舞弊還是錯(cuò)誤導(dǎo)致。Anauditrequiresdueprofessionalcare,whichinturnrequiresthattheauditorexerciseprofessionalskepticism.審計(jì)人應(yīng)當(dāng)以職業(yè)懷疑態(tài)度計(jì)劃和實(shí)施審計(jì)工作。CausesofMisstatementsErrors（錯(cuò)誤）Fraud（舞弊）ーMisappropriationofAssets

侵占資產(chǎn)導(dǎo)致的錯(cuò)報(bào)—FraudulentFinancial

Reporting

對財(cái)務(wù)信息作出虛假報(bào)告導(dǎo)致的錯(cuò)報(bào)WhatisError?

錯(cuò)誤是指導(dǎo)致財(cái)務(wù)報(bào)表錯(cuò)報(bào)的非故意行為，主要包括：為編制財(cái)務(wù)報(bào)表而收集和處理數(shù)據(jù)時(shí)發(fā)生失誤；由于疏忽和誤解有關(guān)事實(shí)而作出不恰當(dāng)?shù)臅?huì)計(jì)估計(jì)；在運(yùn)用與確認(rèn)、計(jì)量、分類或列報(bào)（包括披露，下同）相關(guān)的會(huì)計(jì)政策時(shí)發(fā)生失誤。WhatisFraud?舞弊是指被審計(jì)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(dāng)或非法利益的故意行為。舞弊是一個(gè)寬泛的法律概念，準(zhǔn)則并不要求審計(jì)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(dǎo)致財(cái)務(wù)報(bào)表發(fā)生重大錯(cuò)報(bào)的舞弊。Intentional（故意）todeceive（欺騙）tostealassets（盜竊資產(chǎn)）Defalcation（盜用公款）FraudulentFinancialReporting（虛假財(cái)務(wù)報(bào)告）RecentStudyonFraudSurveyof121partners354Irregularities55.4%weremanagementfraud80.0%werematerialtothefinancialstatements44.6weredefalcationsOnly35.9%werematerialTypesofManagementFraudMoralDecayAttendeesattheApril,1998BusinessWeekForumofChiefFinancialOfficersrevealed:67%ofCFOssaidtheyhadbeenaskedbyseniorcompanyexecutivestomisrepresentcorporatefinancialresults12%ofCFOsadmittedtheyhadactuallymisrepresentedfinancialresults…55%saidtheyhadfoughtoffrequeststo“cookthebooks”Honestystudies1961:12%1986:31%2002:???Dishonestmodeling–whoareourheroes.

EthicsatWork76%ofemployeesinbusinesshaveobservedahighlevelofillegalorunethicalconductatworkinthepast12months49%ofemployeesinbusinesshaveobservedmisconductthat,ifrevealed,wouldcausetheirfirmsto“significantlylosepublictrust”KPMG2000OrganizationalIntegritySurveyFinancialStatementFraudFinancialstatementfraudcausesadecreaseinmarketvalueofstockofapproximately500to1,000timestheamountofthefraud.$7millionfraud$2billiondropinstockvalueLargestBankruptcyFilings

(1980toPresent)CompanyAssets(Billions)WhenFiled1.WorldCom$101.9July,20022.Enron$63.4Dec.,20013.Texaco$35.9April,19874.FinancialCorpofAmerica$33.9Sept.,19885.GlobalCrossing$25.5Jan.,20026.Adelphia$24.4June,20027.PG&E$21.5April,20018.MCorp$20.2March,19899.Kmart$17.0Jan.,200210.NTL$16.8May,2002SAS99Fraudcanneverbecompletelyeliminated,stepscanbetakentowarddetectingitinatimelymanner.BecomingfamiliarwiththeriskfactorslistedinSAS99willplaceemployeesinabetterpositiontorecognizesituationsthatareassociatedwiththecommissionoffraudulentacts.TwoTypesofFraudConsideredinanAuditFraudulentfinancialreporting(“cookingthebooks”)--examplesFalsificationofaccountingrecordsOmissionsoftransactions

對財(cái)務(wù)信息作出虛假報(bào)告導(dǎo)致的錯(cuò)報(bào)Misappropriationofassets--examples:TheftofassetsFraudulentexpenditures

侵占資產(chǎn)導(dǎo)致的錯(cuò)報(bào)Fraudulentfinancialreportingmaybeaccomplishedby:Manipulation,falsification,oralterationofaccountingrecords,supportingdocumentsfromwhichfinancialstatementsareprepared對財(cái)務(wù)報(bào)表所依據(jù)的會(huì)計(jì)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(xiàng)或其他重要信息在財(cái)務(wù)報(bào)表中的不真實(shí)表達(dá)或故意遺漏；Fraudulentfinancialreportingmaybeaccomplishedby:Intentionalmisapplicationofaccountingprinciplesrelatingtoamounts,classification,mannerofpresentation,ordisclosure對與確認(rèn)、計(jì)量、分類或列報(bào)有關(guān)的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的故意誤用。Misappropriationofassets:Embezzlingcash,theftofinventory/assetsCausinganentitytopayforgoodsorservicesnotreceived貪污收入款項(xiàng)；盜取貨幣資金、實(shí)物資產(chǎn)或無形資產(chǎn)；使被審計(jì)單位對虛構(gòu)的商品或勞務(wù)付款；將被審計(jì)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(dǎo)性的文件記錄，其目的是隱瞞資產(chǎn)缺失或未經(jīng)適當(dāng)授權(quán)使用資產(chǎn)的事實(shí)。ThreeconditionsgenerallyarepresentwhenfraudoccursMotiveOpportunityRationalization對財(cái)務(wù)信息作出虛假報(bào)告的動(dòng)機(jī)主要包括：（一）迎合市場預(yù)期或特定監(jiān)管要求；（二）牟取以財(cái)務(wù)業(yè)績?yōu)榛A(chǔ)的私人報(bào)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(shí)。TheFraudTriangleMotiveOpportunityRationalizationWhatcanbedonetohelpcontrolfraud?ClearwrittenpoliciesandproceduresMaintaindocumentationAssetsecurityInternalcontrolsystemToneatthetopIt’smanagement’sresponsibilityto:SetthepropertoneCreateandmaintainacultureofhonestyandethicalbehaviorEstablishappropriatecontrols管理層有責(zé)任在治理層的監(jiān)督下建立良好的控制環(huán)境，維護(hù)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(dòng)，包括制定和維護(hù)與財(cái)務(wù)報(bào)告可靠性相關(guān)的控制，并對可能導(dǎo)致財(cái)務(wù)報(bào)表發(fā)生重大錯(cuò)報(bào)的風(fēng)險(xiǎn)實(shí)施管理。EthicsandLeadershipLeadershipistheabilitytoseearoundcornersLeadershipistheabilitytoseetheproblembeforeothersLeadershipistheabilitytofixtheproblembeforeitbecomesaheadlineReasonableassuranceInternalControls-helptoprevent/detectfraudulentactivityManagement/employeesmayhavethecapabilitytooverrideorcircumventcontrolsCollusion

內(nèi)部控制的固有局限性SASrequiresauditortohave“professionalskepticism”AquestioningattitudeandacriticalassessmentofauditevidenceFraudmaybepresentregardlessoftheauditor’sbeliefaboutmanagement’shonestyandintegrity審計(jì)人應(yīng)當(dāng)在整個(gè)審計(jì)過程中以職業(yè)懷疑態(tài)度計(jì)劃和實(shí)施審計(jì)工作，充分考慮由于舞弊導(dǎo)致財(cái)務(wù)報(bào)表發(fā)生重大錯(cuò)報(bào)的可能性，而不應(yīng)依賴以往審計(jì)中對管理層、治理層誠信形成的判斷。ProfessionalSkepticismAnattitudethatincludesaquestioningmindandacriticalassessmentofauditevidenceTheengagementshouldbeconductedrecognizingpossibilityofmaterialmisstatementduetofraudAnauditorshouldnotbesatisfiedwithlessthanpersuasiveevidenceOverviewoftheFraudAuditProcessBrainstormingObtainingRiskInfo.IdentifyingRisksAssessingRisksRespondingtoRisksEvaluatingEvidenceCommunicatingDocumentingOn-GoingProcessThroughouttheAuditBRAINSTORMINGPerformedatbeginningofAuditAllpersonnelinvolved.Consistof:AnalyticalanalysisofaccountsAnalysisofInternalControlAnalysisofMotivationandOpportunityDeterminewhereandhowafraudcouldtakeplace.IncluderiskofmanagementoverrideofcontrolsBRAINSTORMINGDevelopHypothesesandRankOrderthemforlikelihoodandexplanationvalue.Developauditprocedures,withskepticism,thataddressesthehypotheses.Shouldcontinuethroughouttheaudit.ApproachtoFraudIdentifyRisksIdentifyPossibilityofFraudGenerateHypothesesConductAuditAssumingPossibilityofFraudStaffDiscussion由于舞弊導(dǎo)致財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)的可能性，重大錯(cuò)報(bào)可能發(fā)生的領(lǐng)域及方式；在遇到哪些情形時(shí)需要考慮存在舞弊的可能性；已了解的可能產(chǎn)生舞弊動(dòng)機(jī)或壓力、提供舞弊機(jī)會(huì)、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(jì)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(dǎo)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(shí)施監(jiān)督的情況；為應(yīng)對舞弊導(dǎo)致財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)可能性而選擇的審計(jì)程序，以及各種審計(jì)程序的有效性；如何使擬實(shí)施審計(jì)程序的性質(zhì)、時(shí)間和范圍不易為被審計(jì)單位預(yù)見。ObtainingRiskInfo.InquiriesofmanagementandothersaboutfraudriskandtheirresponsetotheriskDirectknowledge（resultsofanalyticalprocedures）AllegationsoffraudbyothersProgramsandcontrolsestablishedtomitigatethespecificrisksoffraudidentifiedSAS99Auditorsneedtoobtaininformationabouttheentitytoidentifytherisksofmaterialmisstatementduetofraud.Makeinquiriesofmanagementandotherswithintheentitytoobtaintheirviewsabouttherisksoffraudandhowtheyareaddressed.Auditorsshouldinquireofmanagementabout:KnowledgeofanyfraudorsuspectedfraudAnyallegationsaboutfraudRisksoffraudintheentityProgramsandcontrolsthatmitigatetheserisksMonitoringofoperationlocationsandbusinesssegments;andanylocationorsegmentsthatmighthavehigherfraudriskIfandhowmanagementcommunicatesitsviewsonbusinesspracticesandethicsAnyfraud-relatedreportsithasmadetotheauditcommittee審計(jì)人應(yīng)當(dāng)向

管理層詢問下列事項(xiàng)：管理層對舞弊導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估；管理層對舞弊風(fēng)險(xiǎn)的識別和應(yīng)對過程；管理層就其對舞弊風(fēng)險(xiǎn)的識別和應(yīng)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-relatedworktheyhavedoneTheadequacyofmanagement’sresponsestoanyfraud-relatedfindings審計(jì)人應(yīng)

當(dāng)詢問內(nèi)部審計(jì)人員：內(nèi)部審計(jì)人員對被審計(jì)單位舞弊風(fēng)險(xiǎn)的認(rèn)識；內(nèi)部審計(jì)人員在本期是否實(shí)施了用以發(fā)現(xiàn)舞弊的程序；管理層對通過內(nèi)部審計(jì)程序發(fā)現(xiàn)的舞弊是否采取了適當(dāng)?shù)膽?yīng)對措施；內(nèi)部審計(jì)人員是否了解任何舞弊事實(shí)、舞弊嫌疑或舞弊指控。Otherswithintheorganizationtheauditormaywanttotalktoinclude:EmployeeswithvaryinglevelsofauthorityPersonnelwithwhomtheauditorcomesintocontactwithduringthecourseoftheauditOperatingpersonnelnotdirectlyinvolvedinthefinancialreportingprocessEmployeesinvolvedininitiating,recording,orprocessingcomplexorunusualtransactionsIn-houselegalcounselOtherswithintheorganizationtheauditormaywanttotalktoinclude:不直接參與財(cái)務(wù)報(bào)告過程的業(yè)務(wù)人員；負(fù)責(zé)生成、處理或記錄復(fù)雜、異常交易的人員及其監(jiān)督人員；負(fù)責(zé)法律事務(wù)的人員；負(fù)責(zé)道德事務(wù)的人員；負(fù)責(zé)處理舞弊指控的人員。

在詢問時(shí)，審計(jì)人應(yīng)當(dāng)考慮詢問不同級別的人員。Whyaresuchinquiriesimportant?

FraudisoftenuncoveredthroughinformationreceivedinresponsetoinquiriesEmployee’sopportunitytoconveyinformationtotheauditorthatmaynothavebeencommunicatedAuditorhasadifferentperspectivewithintheorganizationIdentifyingFraudRisksProfessionaljudgmentrequiredThinkintermsofincentive/pressures,opportunities,andrationalizationRiskattributestoconsider:Typeofrisk:reportingormisappropriationSignificanceoftherisk–coulditbematerialLikelihoodofRiskPervasivenessofrisk舞弊風(fēng)險(xiǎn)因素舞弊風(fēng)險(xiǎn)因素是指審計(jì)人在了解被審計(jì)單位及其環(huán)境時(shí)識別的、可能表明存在舞弊動(dòng)機(jī)或壓力、機(jī)會(huì)的事項(xiàng)或情況，以及被審計(jì)單位對可能存在的舞弊行為的合理化解釋。注冊會(huì)計(jì)師應(yīng)當(dāng)運(yùn)用職業(yè)判斷，考慮被審計(jì)單位的規(guī)模、復(fù)雜程度、所有權(quán)結(jié)構(gòu)及所處行業(yè)等，以確定舞弊風(fēng)險(xiǎn)因素的相關(guān)性和重要程度。AssessingFraudRisksProfessionalJudgmentConsiderunderstandingofinternalcontrolEvaluationofentity’sprogramsandcontrolsthataddressfraudrisksAssessriskstakingintoaccountthisevaluation審計(jì)人應(yīng)當(dāng)了解管理層為防止或發(fā)現(xiàn)舞弊而設(shè)計(jì)、實(shí)施的內(nèi)部控制，以進(jìn)一步了解舞弊風(fēng)險(xiǎn)因素及管理層對舞弊風(fēng)險(xiǎn)的態(tài)度。在運(yùn)用職業(yè)判斷評估舞弊導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)時(shí)應(yīng)當(dāng)考慮：實(shí)施風(fēng)險(xiǎn)評估程序獲取的信息，并考慮各類交易、賬戶余額、列報(bào)，以識別舞弊風(fēng)險(xiǎn)；將識別的風(fēng)險(xiǎn)與認(rèn)定層次可能發(fā)生錯(cuò)報(bào)的領(lǐng)域相聯(lián)系；識別的風(fēng)險(xiǎn)是否重大；識別的風(fēng)險(xiǎn)導(dǎo)致財(cái)務(wù)報(bào)表發(fā)生重大錯(cuò)報(bào)的可能性。RespondingtoRisksOverallresponses-

AltertheoverallwaytheauditisconductedMoreexperiencedstaffMoreattentiontoaccountingpoliciesLesspredictableprocedures-考慮人員的適當(dāng)分派和督導(dǎo)；

-考慮被審計(jì)單位采用的會(huì)計(jì)政策；

-在選擇進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間和范圍時(shí)，應(yīng)當(dāng)注意使某些程序不為被審計(jì)單位預(yù)見或事先了解。RespondingtoRisksSpecificresponsesConsiderneedtoincreaseevidencebychangingthenature,timingandextentofauditprocedures

改變擬實(shí)施審計(jì)程序的性質(zhì)，以獲取更為可靠、相關(guān)的審計(jì)證據(jù)，或獲取其他佐證性信息，包括更加重視實(shí)地觀察或檢查，在實(shí)施函證程序時(shí)改變常規(guī)函證內(nèi)容，詢問被審計(jì)單位的非財(cái)務(wù)人員等；改變實(shí)質(zhì)性程序的時(shí)間，包括在期末或接近期末實(shí)施實(shí)質(zhì)性程序，或針對本期較早時(shí)間發(fā)生的交易事項(xiàng)或貫穿于整個(gè)本期的交易事項(xiàng)實(shí)施測試；改變審計(jì)程序的范圍，包括擴(kuò)大樣本規(guī)模，采用更詳細(xì)的數(shù)據(jù)實(shí)施分析程序等。managementoverrideofcontrolsOnallaudits,theauditorshouldconsiderthepossibilityofmanagementoverrideofcontrolsandexamine:AdjustingjournalentriesAccountingestimatesUnusualsignificanttransactions管理層凌駕于控制之上的風(fēng)險(xiǎn)審計(jì)人針對該特別風(fēng)險(xiǎn)應(yīng)當(dāng)實(shí)施的審計(jì)程序包括：測試日常會(huì)計(jì)核算過程中作出的會(huì)計(jì)分錄以及為編制財(cái)務(wù)報(bào)表作出的調(diào)整分錄是否適當(dāng)；復(fù)核會(huì)計(jì)估計(jì)是否有失公允，從而可能產(chǎn)生舞弊導(dǎo)致的重大錯(cuò)報(bào)；對于注意到的、超出正常經(jīng)營過程或基于對被審計(jì)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。EvaluatingEvidenceAssessriskoffraudthroughouttheauditEvaluateanalyticalproceduresperformedassubstantivetestsandatoverallreviewstageEvaluateriskoffraudnearcompletionoffieldworkEvaluatefindings;ifevidencesignalsfraudmightexist,considerwhetherspecialistsareneededfortheauditteamRespondtomisstatementsCommunicatingWhenever“evidenceoffraud”isfound,itshouldbebroughttotheattentionoftheappropriatelevelofmanagement.Evenifthematterisinconsequential

AllfraudtoanappropriatelevelofmanagementAllmanagementfraudtoauditcommitteeAllmaterialfraudtomanagementandauditcommitteeDetermineifreportableconditionsrelatedtointernalcontrolhavebeenidentified;communicatethemtotheauditcommitteeDocumentingDocumentallstepsrelatedtofraud:StaffdiscussionInformationusedtoidentifyriskoffraudFraudrisksidentifiedAssessedrisksafterconsideringprogramsandcontrolsResultsofassessmentoffraudriskEvaluationofauditevidenceCommunicationsrequirementsIfimproperrevenuerecognitionwasnotconsideredarisk,whyitwasn’t？Gooddocumentationofresultsisvital.CaseStudyReviewWorldComOBJECTIVEOFFRAUD:Reportincreasedearnings&revenuesHoldlinecostsat42%(whentherestoftheindustrywasat50%_WorldCom–HowTheyDiditReductionofReportedLineCostsBiggestExpense–AnalystsPaidaGreatDealofAttentiontoit.$6.412Billionimproperlyreducedcosts:Capitalizinglinecosts-$3.852BillionReleasingaccruals–restructuring.AlldirectedbySeniorAccountingPersonnel

WorldCom–CapitalizingExpensesOversightatTopCapitalRecording,Clinton,MSGeneralLedgerPropertyAccounting,TexasResponsiblefortracking&approvingentriesMCI–Washington,DCWorldCom-RevenueOversightatthetopListofAccountingOpportunitiesJournalEntries,roundfigures,000RealOperatingResultsWorldCom–OtherActivitiesReducedotherexpensesSelling,G&ADepreciationTaxesTookaccrualsestablishedforotherpurposestocorporatetorelease.Improperlyallocatedcoststotrackingstocks(MCI,WorldComGroup)COMMENTSONWORLDCOMLargestFraud–toDateMethods:Journalentriestoreclassifyexpensesascapitalassets.CapitalizingExpensesSwaps–linecapacityRestructuringReservesTopTen–BetterFraudDetectionBeSkepticale.g.Spitzer–whatwoulditlooklikeifitwerehappeningUnderstandtheBusinessandProcesses.Whichonesaresusceptibletomisstatement.Whataretheeconomicvalue-addedservices.Comparecompanywithindustry.Whywouldthiscompanydobetter?Comparecompanywitheconomy.TopTen–BetterFraudDetectionAnalyticalResults

whataccountsaredifferent,why?

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continuingbasis.

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