《美国上市公司财务报表的粉饰与分析》由会员分享，可在线阅读，更多相关《美国上市公司财务报表的粉饰与分析（18页珍藏版）》请在金锄头文库上搜索。
1、美国上市公司财务报表的,粉饰与分析,目录 美国上市公司报表粉饰概述 美国上市公司报表粉饰的典型手段 CFE调查报告总结的典型手段 AICPA最新审计准则对舞弊的描述 SEC前主席Arthur Levitt的观点 审计总署（GAO）的调查,Overview of Financial Fraud,Biggest U.S Bankruptcies Since 1980,Debts owned to Banks and Institutional Investors by WorldCom ( Total Assets: BV $ 107 billion; MV $15 billion; Total
2、Debts $41 billion),$ in million,Merck Faked Revenue,Financial Frauds and Independent Directors,Overview of financial frauds or earnings management 其他公司 Microsoft, GE, IBM, Boeing, Lucent, Cisco, Oracle, AOL, Nortel, Qwest, Tyco, Global Crossing, Cendant, WMX, Sunbeam, Adelphia,CFEs Classification Sc
3、heme,Fraud,Corruption,Asset Misappropriation,Fraudulent Statements,Conflicts of Interest,Bribery,Illegal Gratuities,Economic Extortion,Cash,Fraudulent Disbursements,Inventories and All Other Assets,Bogus Revenue,Timing Differences,Concealed L & E,Improper Disclosure,Improper Valuation,CFE: Duration
4、of by Scheme Type,CFE: Initial Detection of Fraud,发现舞弊方法及比例 雇员举报 26.3% 偶然发现 18.8% 内部控制 18.6% 内部审计 15.4% 外部审计 11.5% 客户举报 8.6% 匿名举报 6.2% 卖方举报 5.1% 执法部门通报 1.7%,CFE: Effective Measures to Prevent Fraud,SAS 99 :Consideration of Fraud in a Financial Statement Audit,AICPA恢复公众信任的一个重大举措 2002.10.15，AICPA发布采纳S
5、AS 99的决定 取代SAS 82 （1996） 自2002年12月15日生效 SAS将在2002年10月末或11月初正式颁布,Significant Changes in the New Fraud Standard,4个重大变化 进一步强调职业怀疑（Professional Skepticism)的重要性 对舞弊及其特征进行描述 要求审计小组应当直面舞弊 应当具有职业怀疑的心态（Mindset of PS)重大变化 实施意想不到的审计测试（Unpredictable Audit Tests) 对客户没料到的地区、场所和账户进行测试 对管理当局逾越控制（Override of Control
6、)作出反映 提出测试管理当局逾越控制的审计程序,Description and Characteristics of Fraud,1个关键要素 舞弊是蓄意行为（Intentional Behavior) 舞弊是个法律概念，CPA不对某项行为是否属于舞弊作出法律决定 舞弊与差错的差别在于是否故意造成错报或漏报 实际工作中难以判断，如不合理会计估计（Unreasonable Accounting Estimates) 2种舞弊类型 虚假财务报告产生的错报 Misstatements arising from fraudulent financial reporting 挪用资产产生的错报 Miss
7、tatements arising from misappropriation of Assets,Description and Characteristics of Fraud,3个必备条件 动机或压力 Management or employees have an incentive or are under pressure 机会 Circumstances exist (e.g. absence of control, ineffective control, ability of management to override controls) that provide an op
8、portunity for a fraud to be perpetrated 理由 Those involved are able to rationalize a fraudulent act as being consistent with their personal code of ethics,Triangle of Fraud,Albrecht el.al 提出的舞弊铁三角,Pressure,Opportunity,Rationalization,Fraud,Arthur Levitts Comments on “ Number Game”,5 Methods Game Playing identified by Levitt Big-bath charges ( 洗大澡或巨额冲销） Creative acquisition accounting （创造性并购会计） Cook-jar reserves （甜饼盒式准备金） Revenue recognition （收入确认） Materiality （重大性）,GAO : Restatement by Reason, 1997-2002,
