俗話說,，今日事今日畢。備考ACCA考試的小伙伴們一定要避免拖拉,，不要輕易懈怠,，按計(jì)劃完成學(xué)習(xí)任務(wù)，積極參與ACCA備考中來,。

【內(nèi)容導(dǎo)航】

 Auditor and fraud 審計(jì)與舞弊

【知識(shí)點(diǎn)】

 Auditor and fraud 審計(jì)與舞弊

 Auditor and fraud 審計(jì)與舞弊

ISA 240 The auditor's responsibilities relating to fraud in an audit of financial statements provides guidance for auditors in this area.

Responsibilities of management

The primary responsibility for the prevention and detection of fraud is with those charged with governance and the management of an entity.

This is effected by:

(1) Having a commitment to creating a culture of honesty and ethical behavior.

(2) Active oversight by those charged with governance.

Responsibilities of auditors

Obtaining reasonable assurance that the FS are free from material misstatement, whether caused by fraud or error.

Maintaining professional skepticism throughout the audit.

Considering the possibility of management override of controls.

Recognizing that audit procedures effective for detecting errors may not be effective for detective fraud.

Note:

The risk of not detecting a material misstatement from fraud is higher thanfrom error because:

(1) Fraud may involve sophisticated schemes designed to conceal it.

(2) Fraud may be perpetrated by individuals in collusion.

(3) Management itself is in a position to:

Manipulate accounting records

Override control procedures

Requirements on auditor and fraud

IAS 315 requires auditors to:

(1) Discuss among team members

Placing particular emphasis on how and where the FS may be susceptibleto fraud.

(2) Carry out risk assessment procedures

To obtain information in identifying the risks of material misstatement due to fraud.

Risk assessment procedures

(1) Inquiries of management and internal audit.

(2) Obtaining an understanding of:

How those charged with governance oversee management’s processes for identifying and responding to the risk of fraud.

Internal control established to mitigate these risks.

(3) Evaluating whether any unusual relationships have been identified in performing analytical procedures that may indicate risk of material misstatement due to fraud.

(4) Considering whether any other information may indicate risk of material misstatement due to fraud.

Written representations

ISA 240 requires the auditor to obtain written representations from management and those charged with governance that:

They acknowledge their responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud.

They have disclosed to the auditor:

a) Management's assessment of the risk of fraud in the FS.

b) Their knowledge of fraud/suspected fraud involving:

Management, employees with significant roles in internal control.

Others where fraud could have a material effect on the FS.

c) Their knowledge of any allegations of fraud/suspected fraud communicated by employees, former employees, analysts, regulators or others.

Communication to management and those charged with governance

If the auditor identifies fraud or receives information that a fraud may exist, the auditor shall report this on a timely basis to the appropriate level of management.

If fraud involving management, employees with significant roles in internal control, and others where fraud could have a material effect on the FS, they shall communicate this on a timely basis to those charged with governance.

The auditor also needs to consider whether there is a responsibility to report to the regulatory or enforcement authorities.

The auditor's professional duty of confidentiality may be overridden by laws and statutes in certain jurisdictions.

要向大目標(biāo)走去,，就得從小目標(biāo)開始。要想順利通過ACCA考試,，那么就要努力堅(jiān)持,，不拋棄不放棄,，相信大家一定會(huì)得償所愿。

注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第19講

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