【正文】 amount JP Man Trust Co. 17, CALPERS Deutsche Bank Prudential ABN Amco Bank Metropolitan Life Insur. Citibank Vanguard Fleet Travelers Asset mgt. Bank One Northwest Invest. Mgt. Mellon Bank Alliance Capital Mgt. Wells Fargo Bank American Express JP Man Chase Wellington Mgt. 1/13/2023 5 Comparative Study on Measures of Window Dressing Merck’ Faked Revenue 5501002003004005006001999 2023 2023Faked Revenue Total Revenue1/13/2023 6 Comparative Study on Measures of Window Dressing 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 公司名稱(chēng) (事務(wù)所名稱(chēng)） 舞弊種類(lèi) 及金額 是否由 AC 發(fā)現(xiàn)？ 是否由 CPA發(fā)現(xiàn)？ 獨(dú)立懂事 / 董事會(huì)人數(shù) Enron (AA) 虛增利潤(rùn) 6億美元 , 隱瞞負(fù)債 30多億美元 否 否 15/17 Xerox (KPMG) 虛增利潤(rùn) 15億美元 否 否 7/9 Rite Aid(KPMG) 虛增利潤(rùn) 22億美元 否 否 7/9 WorldCom (AA) 虛增利潤(rùn) 93億美元 否 否 9/11 1/13/2023 7 Comparative Study on Measures of Window Dressing CFE’ s 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 Concealed L E Improper Disclosure Improper Valuation 1/13/2023 8 Comparative Study on Measures of Window Dressing CFE: Duration of by Scheme Type 051015202530虛假報(bào)表 費(fèi)用包銷(xiāo) 篡改支票 虛開(kāi)發(fā)票 受賄腐敗 偽造工資 截留收入 挪用資產(chǎn) 座支現(xiàn)金舞弊期限（月）1/13/2023 9 Comparative Study on Measures of Window Dressing CFE: Initial Detection of Fraud ? 發(fā)現(xiàn)舞弊方法及比例 – 雇員舉報(bào) % – 偶然發(fā)現(xiàn) % – 內(nèi)部控制 % – 內(nèi)部審計(jì) % – 外部審計(jì) % – 客戶(hù)舉報(bào) % – 匿名舉報(bào) % – 賣(mài)方舉報(bào) % – 執(zhí)法部門(mén)通報(bào) % 140100 9982674633279020406080100120140160雇員舉報(bào) 偶然發(fā)現(xiàn) 內(nèi)部控制 內(nèi)部審計(jì) 外部審計(jì) 客戶(hù)舉報(bào) 匿名舉報(bào)供應(yīng)商舉報(bào)執(zhí)法通報(bào)發(fā)現(xiàn)舞弊案件數(shù)1/13/2023 10 Comparative Study on Measures of Window Dressing CFE: Effective Measures to Prevent Fraud 01234567強(qiáng)有力的內(nèi)部控制 檢查雇員背景常規(guī)舞弊審計(jì) 制定舞弊防范政策對(duì)舞弊提出起訴的意愿 雇員道德培訓(xùn)匿名舞弊報(bào)告機(jī)制 工作場(chǎng)所監(jiān)視1/13/2023 11 Comparative Study on Measures of Window Dressing SAS 99 :Consideration of Fraud in a Financial Statement Audit ? AICPA恢復(fù)公眾信任的一個(gè)重大舉措 – ， AICPA發(fā)布采納 SAS 99的決定 – 取代 SAS 82 （ 1996） – 自 2023年 12月 15日生效 – SAS將在 2023年 10月末或 11月初正式頒布 1/13/2023 12 Comparative Study on Measures of Window Dressing Significant Changes in the New Fraud Standard ? 4個(gè)重大變化 – 進(jìn)一步強(qiáng)調(diào)職業(yè)懷疑（ Professional Skepticism)的重要性 ? 對(duì)舞弊及其特征進(jìn)行描述 – 要求審計(jì)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(shí)施意想不到的審計(jì)測(cè)試（ Unpredictable Audit Tests) ? 對(duì)客戶(hù)沒(méi)料到的地區(qū)、場(chǎng)所和賬戶(hù)進(jìn)行測(cè)試 – 對(duì)管理當(dāng)局逾越控制（ Override of Control)作出反映 ? 提出測(cè)試管理當(dāng)局逾越控制的審計(jì)程序 1/13/2023 13 Comparative Study on Measures of Window Dressing Description and Characteristics of Fraud ? 1個(gè)關(guān)鍵要素 – 舞弊是蓄意行為（ Intentional Behavior) ? 舞弊是個(gè)法律概念， CPA不對(duì)某項(xiàng)行為是否屬于舞弊作出法律決定 ? 舞弊與差錯(cuò)的差別在于是否故意造成錯(cuò)報(bào)或漏報(bào) – 實(shí)際工作中難以判斷，如不合理會(huì)計(jì)估計(jì)（ Unreasonable Accounting Estimates) ? 2種舞弊類(lèi)型 ? 虛假財(cái)務(wù)報(bào)告產(chǎn)生的錯(cuò)報(bào) – Misstatements arising from fraudulent financial reporting ? 挪用資產(chǎn)產(chǎn)生的錯(cuò)報(bào) – Misstatements arising from misappropriation of Assets 1/13/2023 14 Comparative Study on Measures of Window Dressing Description and Characteristics of Fraud ? 3個(gè)必備條件 – 動(dòng)機(jī)或壓力 ? Management or employees have an incentive or are under pressure – 機(jī)會(huì) ? Circumstances exist (. absence of control, ineffective control, ability of management to override controls) that provide an opportunity 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 1/13/2023 15 Comparative Study on Measures of Window Dressing Triangle of Fraud ? Albrecht 提出的舞弊鐵三角 Pressure Opportunity Rationalization Fraud 1/13/2023 16 Comparative Study on Measures of Window Dressing Arthur Levitt’ s Comments on “ Number Game” ? 5 Methods Game Playing identified by Levitt – Bigbath charges ( 洗大澡或巨額沖銷(xiāo)） – Creative acquisition accounting （創(chuàng)造性并購(gòu)會(huì)計(jì)） – Cookjar reserves （甜餅盒式準(zhǔn)備金） – Revenue recognition （收入確認(rèn)） – Materiality （重大性） 1/13/2023 17 Comparative Study on Measures of Window Dressing GAO : Restatement by Reason, 19972023 30510152025303540收入確認(rèn) 成本費(fèi)用其他資產(chǎn)減值 收購(gòu)兼并 證券問(wèn)題重分類(lèi)IPRD關(guān)聯(lián)交易百分比 1/13/2023 18 Comparative Study on Measures of Window Dressing 中國(guó)上市公司報(bào)表粉飾典型手段 ? 報(bào)表粉飾的傳統(tǒng)手段 ? 收入確認(rèn) ? 虛擬資產(chǎn) ? 期間費(fèi)用資本化 ? 股權(quán)投資 ? 存貨及應(yīng)收賬款 ? 其他應(yīng)收應(yīng)付款 ? 報(bào)表粉飾的現(xiàn)代手段 ? 資產(chǎn)重組 ? 關(guān)聯(lián)交易 ? 資產(chǎn)評(píng)估 ? 補(bǔ)貼收入 ? 八項(xiàng)準(zhǔn)備 ? 會(huì)計(jì)調(diào)整 1/13/2023 19 Comparative Study on Measures of Window Dressing A公司的財(cái)務(wù)圖象 (單位：萬(wàn)元） 250000202300150000100000500000500001999 2023 2023凈資產(chǎn) 主營(yíng)收入 凈利潤(rùn)年度 凈資產(chǎn) 主營(yíng)收入 凈利潤(rùn) 1999 20,709 6,757 20,010 2000 3,014 6,797 16,585 2001 198,868 5,187 225,724 1/13/2023 20 Comparative Study on Measures of Window Dressing A公司 2023年度減值明細(xì)表 (單位：萬(wàn)元） 項(xiàng) 目 年初余額 本年增加數(shù) 本年轉(zhuǎn)回?cái)?shù) 年末余額 壞賬準(zhǔn)備 其中：應(yīng)收賬款 其他應(yīng)收款 42,724 32,667 10,057 166,049 128,055 37,994 208,773 160,722 48,051 存貨跌價(jià)準(zhǔn)備 其中 :原材料 12,606 10,855 14,953 12,572 83 83 27,476 23,344 長(zhǎng)期投資減值準(zhǔn)備 2,351 1,335