美國注冊會計師協(xié)會(American Institute of Certified Public Accountants,AICPA)于1997年發(fā)布的《審計準則公告》(Statement on Auditing Standards)第82號(SASNo.82)將舞弊(Fraud)定義為“有意識地對財務報告金額及應披露內(nèi)容的誤述或忽略”。注冊會計師應當責無旁貸地承擔起揭露舞弊的責任,以彌合審計期望差距。那么,在財務報告審計中如何才能有效地揭露舞弊呢?這是一個值得研究的重要課題。筆者認為,從具體技術(shù)的角度看,注冊會計師在對財務報告的審計實務中,應當格外關(guān)注分析性復核、函證、存貨監(jiān)盤和詢問等重要審計技術(shù)的運用,以敏銳地發(fā)現(xiàn)潛在的舞弊風險和有效地揭露舞弊。
The Important Audit Methods Related to Detecting Fraud
DENG Jing-hui1,HU Ling -yun2
(1.Sichuan Maipu Data Communication Corporation Ltd,Chengdu 610041 China;2.Southwest University of Finance and Economics,Chengdu 610041 China)
Key words:fraud;CPAs;audit methods
Abstract:It is presented in this paper that in ordr to detect potential fraud in the financial statements,CPAsshould attach more importance to such audit methods as analytical procedures,confirmation,inventory taking and inquiry.