1、2020/9/28,Comparative Study on Measures of Window Dressing,1,財(cái)務(wù)報(bào)表粉飾與分析,天馬行空官方博客： ；QQ:1318241189；QQ群：175569632,2020/9/28,Comparative Study on Measures of Window Dressing,2,講 授 大 綱,美國上市公司報(bào)表粉飾概述 美國上市公司報(bào)表粉飾的典型手段 CFE調(diào)查報(bào)告總結(jié)的典型手段 AICPA最新審計(jì)準(zhǔn)則對(duì)舞弊的描述 SEC前主席Arthur Levitt的觀點(diǎn) 審計(jì)總署（GAO）的調(diào)查 中國上市公司報(bào)表粉飾的典型手段 報(bào)表粉飾的傳統(tǒng)

2、手段 報(bào)表粉飾的現(xiàn)代手段 中國上市公司報(bào)表粉飾典型案例分析 財(cái)務(wù)報(bào)表分析框架（Harward Model of F.S.A) 附錄：Sarbanes-Oxley Act 簡要介紹該法案對(duì)獨(dú)立董事的啟示，特別是與CPA溝通應(yīng)注意的問題,2020/9/28,Comparative Study on Measures of Window Dressing,3,Overview of Financial Fraud,2020/9/28,Comparative Study on Measures of Window Dressing,4,Biggest U.S Bankruptcies Since 19

3、80,2020/9/28,Comparative Study on Measures of Window Dressing,5,Debts owned to Banks and Institutional Investors by WorldCom ( Total Assets: BV $ 107 billion; MV $15 billion; Total Debts $41 billion),$ in million,2020/9/28,Comparative Study on Measures of Window Dressing,6,Merck Faked Revenue,2020/9

4、/28,Comparative Study on Measures of Window Dressing,7,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,2020/9/28,Comparati

5、ve Study on Measures of Window Dressing,8,CFEs Classification Scheme,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,Conce

6、aled L Financial information systems design and implementation Appraisal or valuation services, fairness opinions, or contribution-in-kind reports;,2020/9/28,Comparative Study on Measures of Window Dressing,74,Sarbanes Oxley Act,Actuarial services; Internal audit outsourcing services Management func

7、tions or human resources; Broker or dealer, investment adviser, or investment banking services; Legal services and expert services unrelated to the audit; Any other services that the Board determines, by regulation, is impermissible. 事務(wù)所執(zhí)行其他非審計(jì)業(yè)務(wù)（如稅務(wù)咨詢），必須事先得到PCAOP的批準(zhǔn) 事務(wù)所負(fù)責(zé)某一公司審計(jì)的合伙人或復(fù)核合伙人至少每5年輪換一次

8、規(guī)定審計(jì)師必須向?qū)徲?jì)委員匯報(bào)的事項(xiàng) 限制與被審計(jì)客戶有利害沖突的人員參與審計(jì) CEO, CFO, Controller, CAO, etc. 1 year,2020/9/28,Comparative Study on Measures of Window Dressing,75,Sarbanes-Oxley Act,要求審計(jì)總署（GAO）對(duì)事務(wù)所的強(qiáng)制輪換進(jìn)行專題研究，并在1年內(nèi)向國會(huì)報(bào)告 授權(quán)SEC頒布最終規(guī)定以貫徹本法案 州級(jí)管理當(dāng)局在監(jiān)管非備案事務(wù)所應(yīng)考慮的事項(xiàng) 3、強(qiáng)化公司的責(zé)任 增強(qiáng)了對(duì)審計(jì)委員會(huì)的要求 上市公司必須證明其定期報(bào)告所附會(huì)計(jì)報(bào)表及信息披露的恰當(dāng)性，并且保證在所有重大方面

9、公允地反映了公司的經(jīng)營成果和財(cái)務(wù)狀況 將上市公司的行政官員、董事或任何人所采取的以提供帶有重大誤導(dǎo)性會(huì)計(jì)報(bào)表為目的影響、強(qiáng)迫、操縱或誤導(dǎo)審計(jì)師行為界定為非法,2020/9/28,Comparative Study on Measures of Window Dressing,76,Sarbanes Oxley Act,上市公司的財(cái)務(wù)資料若違反證券法，其CEO和CFO應(yīng)對(duì)此負(fù)責(zé)并返還12個(gè)月內(nèi)的獎(jiǎng)金及紅利 禁止在退休基金的管制期內(nèi)進(jìn)行內(nèi)部交易 4、增加了對(duì)公司定期報(bào)告的信息披露要求 要求上市公司必須在年報(bào)和季報(bào)中披露所有的重大表外項(xiàng)目 要求公司加強(qiáng)對(duì)貸款信息的披露 增加對(duì)管理層和主要股東有關(guān)經(jīng)濟(jì)業(yè)務(wù)的披露條款 要求審計(jì)師提供內(nèi)部控制評(píng)價(jià)報(bào)告 責(zé)令SEC發(fā)布規(guī)定以要求上市公司制定并披露高級(jí)財(cái)務(wù)管理人員的道德守則 責(zé)令SEC發(fā)布規(guī)定以要求上市公司披露與審計(jì)委員財(cái)務(wù)專家有關(guān)的信息,2020/9/28,Comparative Study on Measures of Window Dressing,77,Sarbanes-Oxley Act,5、加強(qiáng)對(duì)證券分析師的管理 授權(quán)SEC制定具體規(guī)定以維護(hù)證券分析師的客觀性和獨(dú)立性 授權(quán)SEC規(guī)定一個(gè)期限，在該期限內(nèi)擔(dān)任或即將擔(dān)任公開發(fā)行股票承銷商或包銷銷的經(jīng)紀(jì)人和交易商不得公開發(fā)布關(guān)于該股票或發(fā)行人的