【正文】 yone who knowingly falsely certifies the 已知財務(wù)報表誤述的刑事責(zé)任 Learning Objective 3 Explain the auditor’s responsibility for Discovering material 對發(fā)現(xiàn)重大誤述的責(zé)任 Auditor’s Responsibilities 審計人員的責(zé)任 – Material versus immaterial misstatements 重大及不重大的誤述 – Reasonable assurance合理確信 – Errors versus fraud 錯誤與舞弊 – Professional skepticism專業(yè)懷疑 – Fraud resulting from fraudulent financial reporting versus misappropriation of assets 因舞弊財務(wù)報導(dǎo)及資產(chǎn)誤述的結(jié)果 Responsibilities for Discovering Illegal Acts Directeffect illegal acts直接影響的非法行為 Indirecteffect illegal acts間接影響的非法行為 Evidence accumulation when there is no reason to believe indirecteffect illegal act exists 証據(jù)累積顯示沒有理由相信 有間接影響的非法行為的存在 Responsibilities for Discovering Illegal Acts Evidence accumulation and other actions when there is reason to believe direct or indirecteffect illegal acts may exist 証據(jù)顯示有理由相信非法行為 存在採取的行動及証據(jù)的累積 Actions when the auditor knows of an illegal act 審計人員知道有非法行為存在採取的行動 Directeffect illegal acts直接影響的非法行為的說明 certain violations of laws and regulations have a direct financial effect on specific account balances in the financial statements. Directeffect illegal acts直接影響的非法行為 The auditor’s responsibilities under SAS 54 for these directeffect illegal acts is the same as for errors and fraud. On each audit, therefore, the auditor will normally evaluate whether or not there is evidence available to indicate material violations of federal or state tax laws. indirecteffect illegal acts Most illegal acts affect the financial statements only indirectly. Potential material fines and sanctions indirectly affect financial statements by creating the need to disclose a contingent liability for the potential amount that might ultimately be paid. This is called an indirecteffect illegal act. Responsibilities for Discovering Illegal Acts Auditing standards clearly state that the auditor provides no assurance that indirecteffect illegal acts will be detected. ? Auditors lack legal expertise, ? and the frequent indirect relationship between illegal acts and the financial statements makes it impractical for auditors to assume responsibility for discovering those illegal acts. There are three levels of responsibility that the auditor has for finding and reporting illegal acts. ? Evidence accumulation when there is no reason to believe indirecteffect illegal act exists 証據(jù)累積顯示沒有理由相信有間接影響的非法行為的存在 ? Evidence accumulation and other actions when there is reason to believe direct or indirecteffect illegal acts may exist 証據(jù)顯示有理由相信非法行為存在採取的行動及証據(jù)的累積 ?