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1、审计学：一种整合方法-第12版-英文版Chapter11,Fraud Auditing,Chapter 11,审计学：一种整合方法-第12版-英文版Chapter11,Learning Objective 1,Define fraud and distinguish between fraudulent financial reporting and misappropriation of assets.,审计学：一种整合方法-第12版-英文版Chapter11,Types of Fraud,Fraudulent financial reporting,Misappropriation of
2、assets,审计学：一种整合方法-第12版-英文版Chapter11,Learning Objective 2,Describe the fraud triangle and identify conditions for fraud.,审计学：一种整合方法-第12版-英文版Chapter11,The Fraud Triangle,Incentives/Pressures,Opportunities,Attitudes/Rationalization,审计学：一种整合方法-第12版-英文版Chapter11,Examples of Risk Factorsfor Fraudulent Rep
3、orting,Financial stability or profitability is threatened by economic, industry, or entity operating conditions,Excessive pressure exists for management to meet debt requirements,Personal net worth is materially threatened,Incentives/Pressures:,审计学：一种整合方法-第12版-英文版Chapter11,Examples of Risk Factorsfo
4、r Fraudulent Reporting,There are significant accounting estimates that are difficult to verify,There is ineffective oversight over financial reporting,High turnover or ineffective accounting internal audit, or information technology staff exists,Opportunities:,审计学：一种整合方法-第12版-英文版Chapter11,Examples o
5、f Risk Factorsfor Fraudulent Reporting,Inappropriate or inefficient communication and support of the entitys values is evident,A history of violations of laws is known,Management has a practice of making overly aggressive or unrealistic forecasts,Attitudes/Rationalization:,审计学：一种整合方法-第12版-英文版Chapter
6、11,Examples of Risk Factorsfor Misappropriation of Assets,Personal financial obligations create pressure to misappropriate assets,Adverse relationships between management and employees motivate employees to misappropriate assets,Incentives/Pressures:,审计学：一种整合方法-第12版-英文版Chapter11,Examples of Risk Fac
7、torsfor Misappropriation of Assets,There is a presence of large amounts of cash on hand or inventory items,There is an inadequate internal control over assets,Opportunities:,审计学：一种整合方法-第12版-英文版Chapter11,Examples of Risk Factorsfor Misappropriation of Assets,Disregard for the need to monitor or reduc
8、e risk of misappropriating assets exists,There is a disregard for internal controls,Attitudes/Rationalization:,审计学：一种整合方法-第12版-英文版Chapter11,Learning Objective 3,Understand the auditors responsibility for assessing the risk of fraud and detecting material misstatements due to fraud.,审计学：一种整合方法-第12版-英
9、文版Chapter11,Assessing the Risk of Fraud,SAS 99 provides guidance to auditors in assessing the risk of fraud.,SAS 1 states that, in exercising professional skepticism, an auditor “neither assumes that management is dishonest nor assumes unquestioned honesty.”,审计学：一种整合方法-第12版-英文版Chapter11,Sources of I
10、nformation Gatheredto Assess Fraud Risks,Communication among audit team,Inquiries of management,Risk factors,Analytical procedures,Other information,Identified risks of material misstatements due to fraud,审计学：一种整合方法-第12版-英文版Chapter11,Documenting Fraud Assessment,Discussion,Specific risks,Procedures,
11、Reasons,Results,Other conditions,Nature of communications,审计学：一种整合方法-第12版-英文版Chapter11,Learning Objective 4,Identify corporate governance and other control environment factors that reduce fraud risks.,审计学：一种整合方法-第12版-英文版Chapter11,Corporate Governance Oversightto Reduce Fraud Risks,1.Culture of hones
12、ty and high ethics,2.Managements responsibility to evaluate risks of fraud,3.Audit committee oversight,审计学：一种整合方法-第12版-英文版Chapter11,Example Elements for a Code of Conduct,Organizational code of conduct,General employee conduct,Conflicts of interest,Outside activities, employment, and directorships,审
13、计学：一种整合方法-第12版-英文版Chapter11,Example Elements for a Code of Conduct,Relationships with clients and suppliers,Gifts, entertainment, and favors,Kickbacks and secret commissions,Organization funds and other assets,审计学：一种整合方法-第12版-英文版Chapter11,Example Elements for a Code of Conduct,Organization records a
14、nd communications,Dealing with outside people and organizations,Prompt communications,Privacy and confidentiality,审计学：一种整合方法-第12版-英文版Chapter11,Organizational Factors Contributing to Risk of Fraud,2003,1998,1994,Collusion between employees and third parties,Inadequate internal controls,Management ove
15、rride of internal controls,48,31,33,39,58,59,31,36,36,审计学：一种整合方法-第12版-英文版Chapter11,Organizational Factors Contributing to Risk of Fraud,Collusion between employees and management,Lack of control over management by directors,Ineffective or nonexistent ethics or compliance program,15,19,23,12,11,6,10,
16、8,7,2003,1998,1994,审计学：一种整合方法-第12版-英文版Chapter11,Learning Objective 5,Develop responses to identified fraud risks.,审计学：一种整合方法-第12版-英文版Chapter11,Responding to the Risk of Fraud,Change the overall conduct of the audit to respond to identified fraud risks.,Design and perform audit procedures to address identified risks.,Design and perform procedures to address the risk of management override of controls.,审计学：一种整合方法-第12版-英文版Chapter11,Learning Objective 6,Recognize specific fraud risk areas and develo
