财务报表审计中对舞弊的考虑.pptx

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;Causes of Misstatements;What is Error?;What is Fraud?;Recent Study on Fraud;Types of Management Fraud;Moral Decay;Ethics at Work;Financial Statement Fraud;Largest Bankruptcy Filings (1980 to Present);SAS 99;Two Types of Fraud Considered in an Audit;Fraudulent financial reporting may be accomplished by:;Fraudulent financial reporting may be accomplished by:;Fraudulent financial reporting may be accomplished by:;Misappropriation of assets:;Three conditions generally are present when fraud occurs;The Fraud Triangle;What can be done to help control fraud?;It’s management’s responsibility to: ;Ethics and Leadership;Reasonable assurance;SAS requires auditor to have “professional skepticism”;Professional Skepticism;Overview of the Fraud Audit Process;BRAINSTORMING;BRAINSTORMING;Approach to Fraud;Staff Discussion;Obtaining Risk Info.;SAS 99;Auditors should inquire of management about:;审计人应当向管理层询问下列事项：;For those with an internal audit function, auditor should inquire appropriate internal audit personnel about:;审计人应当询问内部审计人员：;Others within the organization the auditor may want to talk to include:;Others within the organization the auditor may want to talk to include:;Why are such inquiries important? ;Identifying Fraud Risks;舞弊风险因素;Assessing Fraud Risks;在运用职业判断评估舞弊导致的重大错报风险时应当考虑：;Responding to Risks;Responding to Risks;management override of controls;管理层凌驾于控制之上的风险;Evaluating Evidence;Communicating;Documenting;Case Study Review;WorldCom;WorldCom – How They Did it;WorldCom – Capitalizing Expenses;WorldCom - Revenue;WorldCom – Other Activities;COMMENTS ON WORLDCOM;Top Ten – Better Fraud Detection;Top Ten – Better Fraud Detection;Top Ten – Better Fraud Detection;Top Ten – Better Fraud Detection;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。10月-2010月-20Sunday, October 11, 2020 10、人的志向通常和他们的能力成正比例。11:01:1811:01:1811:0110