1、美國上市公司財務(wù)報表的,粉飾與分析,目錄 美國上市公司報表粉飾概述 美國上市公司報表粉飾的典型手段 CFE調(diào)查報告總結(jié)的典型手段 AICPA最新審計準(zhǔn)則對舞弊的描述 SEC前主席Arthur Levitt的觀點 審計總署（GAO）的調(diào)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,發(fā)現(xiàn)舞弊方法及比例 雇員舉報 26.3% 偶然發(fā)現(xiàn) 18.8% 內(nèi)部控制 18.6% 內(nèi)部審計 15.4% 外部審計 11.5% 客戶舉報 8.6% 匿名舉報 6.2% 賣方舉報 5.1% 執(zhí)法部門通報 1.7%,CFE: Effective Measures to Prevent Fraud,SAS 99 :Consideration of Fraud in a Financial Statement Audit,AICPA恢復(fù)公眾信任的一個重大舉措 2002.10.15，AICPA發(fā)布采納S

5、AS 99的決定 取代SAS 82 （1996） 自2002年12月15日生效 SAS將在2002年10月末或11月初正式頒布,Significant Changes in the New Fraud Standard,4個重大變化 進一步強調(diào)職業(yè)懷疑（Professional Skepticism)的重要性 對舞弊及其特征進行描述 要求審計小組應(yīng)當(dāng)直面舞弊 應(yīng)當(dāng)具有職業(yè)懷疑的心態(tài)（Mindset of PS)重大變化 實施意想不到的審計測試（Unpredictable Audit Tests) 對客戶沒料到的地區(qū)、場所和賬戶進行測試 對管理當(dāng)局逾越控制（Override of Control

6、)作出反映 提出測試管理當(dāng)局逾越控制的審計程序,Description and Characteristics of Fraud,1個關(guān)鍵要素 舞弊是蓄意行為（Intentional Behavior) 舞弊是個法律概念，CPA不對某項行為是否屬于舞弊作出法律決定 舞弊與差錯的差別在于是否故意造成錯報或漏報 實際工作中難以判斷，如不合理會計估計（Unreasonable Accounting Estimates) 2種舞弊類型 虛假財務(wù)報告產(chǎn)生的錯報 Misstatements arising from fraudulent financial reporting 挪用資產(chǎn)產(chǎn)生的錯報 Miss

7、tatements arising from misappropriation of Assets,Description and Characteristics of Fraud,3個必備條件 動機或壓力 Management or employees have an incentive or are under pressure 機會 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 提出的舞弊鐵三角,Pressure,Opportunity,Rationalization,Fraud,Arthur Levitts Comments on “ Number Game”,5 Methods Game Playing identified by Levitt Big-bath charges ( 洗大澡或巨額沖銷） Creative acquisition acc