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1、SAS 99/1141Consideration of Fraud in a Financial Statement Audit财务报表审计中对舞弊的考虑 Statement on Auditing Standards,Overall Requirement,An audit should be planned and performed to obtain reasonable assurance about whether the financial statements are free of material misstatements, whether caused by error
2、 or fraud. 审计人有责任按照审计准则的规定实施审计工作，获取财务报表在整体上不存在重大错报的合理保证，无论该错报是由于舞弊还是错误导致。 An audit requires due professional care, which in turn requires that the auditor exercise professional skepticism. 审计人应当以职业怀疑态度计划和实施审计工作。,Causes of Misstatements,Errors（错误） Fraud（舞弊） Misappropriation of Assets 侵占资产导致的错报 Fraudu
3、lent Financial Reporting 对财务信息作出虚假报告导致的错报,What is Error?,错误是指导致财务报表错报的非故意行为， 主要包括： 为编制财务报表而收集和处理数据时发生失误； 由于疏忽和误解有关事实而作出不恰当的会计估计； 在运用与确认、计量、分类或列报（包括披露，下同）相关的会计政策时发生失误。,What is Fraud?,舞弊是指被审计单位的管理层、治理层、员工或第三方使用欺骗手段获取不当或非法利益的故意行为。 舞弊是一个宽泛的法律概念，准则并不要求审计人对舞弊是否已经发生作出法律意义上的判定，只要求关注导致财务报表发生重大错报的舞弊。 Intentio
4、nal（故意） to deceive（欺骗） to steal assets（盗窃资产） Defalcation（盗用公款） Fraudulent Financial Reporting（虚假财务报告）,Recent Study on Fraud,Survey of 121 partners 354 Irregularities 55.4% were management fraud 80.0% were material to the financial statements 44.6 were defalcations Only 35.9% were material,Types of M
5、anagement Fraud,Moral Decay,Attendees at the April, 1998 Business Week Forum of Chief Financial Officers revealed: 67% of CFOs said they had been asked by senior company executives to misrepresent corporate financial results 12% of CFOs admitted they had actually misrepresented financial results55%
6、said they had fought off requests to “cook the books” Honesty studies 1961: 12% 1986: 31% 2002: ? Dishonest modeling who are our heroes.,Ethics at Work,76% of employees in business have observed a high level of illegal or unethical conduct at work in the past 12 months 49% of employees in business h
7、ave observed misconduct that, if revealed, would cause their firms to “significantly lose public trust” KPMG 2000 Organizational Integrity Survey,Financial Statement Fraud,Financial statement fraud causes a decrease in market value of stock of approximately 500 to 1,000 times the amount of the fraud
8、.,$7 million fraud,$2 billion drop in stock value,Largest Bankruptcy Filings (1980 to Present),SAS 99,Fraud can never be completely eliminated, steps can be taken toward detecting it in a timely manner. Becoming familiar with the risk factors listed in SAS 99 will place employees in a better positio
9、n to recognize situations that are associated with the commission of fraudulent acts.,Two Types of Fraud Considered in an Audit,Fraudulent financial reporting (“cooking the books”)-examples Falsification of accounting records Omissions of transactions 对财务信息作出虚假报告导致的错报 Misappropriation of assets-exam
10、ples: Theft of assets Fraudulent expenditures 侵占资产导致的错报,Fraudulent financial reporting may be accomplished by:,Manipulation, falsification, or alteration of accounting records, supporting documents from which financial statements are prepared 对财务报表所依据的会计记录或相关文件记录的操纵、伪造或篡改；,Fraudulent financial repor
11、ting may be accomplished by:,Misrepresentation in or intentional omission of significant information on financial statements 对交易、事项或其他重要信息在财务报表中的不真实表达或故意遗漏；,Fraudulent financial reporting may be accomplished by:,Intentional misapplication of accounting principles relating to amounts, classification,
12、 manner of presentation, or disclosure 对与确认、计量、分类或列报有关的会计政策和会计估计的故意误用。,Misappropriation of assets:,Embezzling cash, theft of inventory/assets Causing an entity to pay for goods or services not received 贪污收入款项； 盗取货币资金、实物资产或无形资产； 使被审计单位对虚构的商品或劳务付款； 将被审计单位资产挪为私用。 False or misleading records and documen
13、ts 侵占资产通常伴随着虚假或误导性的文件记录，其目的是隐瞒资产缺失或未经适当授权使用资产的事实。,Three conditions generally are present when fraud occurs,Motive Opportunity Rationalization 对财务信息作出虚假报告的动机主要包括： （一）迎合市场预期或特定监管要求； （二）牟取以财务业绩为基础的私人报酬最大化； （三）偷逃或骗取税款； （四）骗取外部资金； （五）掩盖侵占资产的事实。,The Fraud Triangle,Motive,Opportunity,Rationalization,What c
14、an be done to help control fraud?,Clear written policies and procedures Maintain documentation Asset security Internal control system Tone at the top,Its managements responsibility to:,Set the proper tone Create and maintain a culture of honesty and ethical behavior Establish appropriate controls 管理
15、层有责任在治理层的监督下建立良好的控制 环境，维护有关政策和程序，以保证有序和有效 地开展业务活动，包括制定和维护与财务报告可 靠性相关的控制，并对可能导致财务报表发生重 大错报的风险实施管理。,Ethics and Leadership,Leadership is the ability to see around corners Leadership is the ability to see the problem before others Leadership is the ability to fix the problem before it becomes a headline
16、,Reasonable assurance,Internal Controls-help to prevent/detect fraudulent activity Management/employees may have the capability to override or circumvent controls Collusion 内部控制的固有局限性,SAS requires auditor to have “professional skepticism”,A questioning attitude and a critical assessment of audit evidence Fraud may be present regardless of the auditors belief about managements honesty and integrity 审计人应当在整个审计过程中以职业怀疑态度计划和实 施审计工作，充分考虑由于
