AICPA着手解决审计中的欺诈问题
　　日前，为着手解决注册会计师财务报表审计中的公司欺诈问题，美国注册会计师协会（AICPA）在其网站上发布了最新制定的审计指南－“财务报表审计中对欺诈的关注（Consideration of Fraud in a Financial statement Audit）”的征求意见稿，以规范独立审计师根据公认审计准则（GAAS）执行财务报表审计业务时，针对公司可能存在的欺诈行为采用的相关审计程序。
　　该项审计指南是AICPA同相关各方进行充分讨论后公开发布征求意见的。指南并未改变独立审计师本身的责任，即计划和实施审计，获取相应审计证据以合理保证被审计会计报表在所有重大方面不存在错误和欺诈导致错报。但是，指南建立了相应的标准，以便在可能存在管理层欺诈的情况下，帮助审计师实施恰当的审计程序。AICPA从审计师的审计程序入手解决欺诈问题是建立在相应的研究成果基础上的。例如，最近的一项研究成果表明，当审计师正确地评价了欺诈风险，并且使用更多富有经验的审计人员执行审计业务的情况下，后果往往取决于审计师是否从根本上正确执行了审计程序。今后AICPA还将进一步发布针对审计委员会和管理层的指南和建议。
　　该项指南的主要内容包括：
　　● 欺诈的定义和特征。主要描述了欺诈的定义及特征，特别是同财务报表审计相关的欺诈特征。
　　● 审计业务小组关于欺诈导致财务报表重大错报的风险讨论。审计业务小组成员应当就被审计对象存在欺诈，以至于财务报表存在重大错报的可能性进行讨论，并且对于可能的风险保持必要的职业谨慎。这部分讨论应当作为审计计划的一部分。
　　● 获取用以评价财务报表欺诈风险的相关证据。要求审计师获取相关资料，以评价由欺诈导致的财务报表重大错报风险，可采取的程序包括：
　　1、询问公司管理层及其他相关人员；
　　2、考虑审计计划阶段实施的分析性程序的结果（指南要求审计师实施同收入相关的分析性程序）；
　　3、考虑欺诈风险因素；
　　4、考虑其他相关信息。
　　● 评价欺诈导致的财务报表重大错报风险。要求审计师利用前一程序搜集的资料，评价欺诈可能导致的财务报表重大错报风险。
　　● 充分考虑对被审计对象内部控制的评价结果，评估特定的审计风险。要求审计师评价被审计单位同财务报表欺诈相关的内部控制，并根据评估结果评估特定的审计风险。
　　● 根据上述审计风险评价结果作出适当反应。要求审计师根据特定审计风险的评估结果调整审计工作，主要包括：
　　1、考虑特定审计风险对审计工作总体的影响，对审计计划总体上做出适当调整；
　　2、根据特定审计风险的评估结果，对即将执行的审计程序的性质、时间和范围做出适当调整；
　　3、根据审计风险的评估结果，考虑是否执行特定的审计程序，以便进一步确定是否存在由于管理层欺诈导致的财务报表重大错报。
　　● 评估审计测试结果。要求审计师在审计过程中和审计工作完成时，应当根据审计程序和其他观察取得的资料，结合审计差异的累计影响，对财务欺诈及其导致财务报表重大错报的风险做出进一步判断。审计师应同时对财务报表的特定错报作出判断，以便确定它们是否同欺诈有关。如果是，应当进一步评价其影响。
　　● 同公司管理层、审计委员会和其他相关各方就欺诈问题交换意见。征求意见稿提供了审计师同管理层、审计委员会和其他相关方面就欺诈问题进行沟通的相关指南。
　　● 将审计师对同欺诈相关的意见形成书面文件。征求意见稿提出了相应的文件要求方面的指南。
　　征求意见的截止期限为2002年3月31日。开始于2002年12月15日的审计将适用新指南的规定，也允许有关方面提前采用新指南的规定。
　　
Exposure Draft: Proposed Statement on Auditing Standards Consideration of Fraud in a Financial Statement Audit

EXPOSURE DRAFT
Executive Summary
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to auditors in fulfilling their responsibility as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards (GAAS). The exposure draft also includes Appendix B, A Proposed Amendment to SAS No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU section 230, Due Professional Care in the Performance of Work.
This proposed Statement does not change the auditors responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud (as described in AU sec. 110.01). However, the proposed Statement does establish standards and provide guidance to auditors in fulfilling that responsibility, as it relates to fraud.
The following is an overview of the content of the proposed Statement:
·　　Description and characteristics of fraud. This section of the proposed Statement describes fraud and its characteristics, including the aspects of fraud particularly relevant to an audit of financial statements.
·　　Discussion among engagement personnel regarding the risks of material misstatement due to fraud. This section requires, as part of planning the audit, that there be a discussion among the audit team members to consider the susceptibility of the entity to material misstatement due to fraud and to reinforce the importance of adopting an appropriate mindset of professional skepticism.
·　　Obtaining the information needed to identify the risks of material misstatement due to fraud. This section requires the auditor to gather the information necessary to identify the risks of material misstatement due to fraud, by the following:
1.　　Making inquiries of management and others within the entity
2.　　Considering the results of the analytical procedures performed in planning the audit (The proposed Statement also requires that the auditor perform analytical procedures relating to revenue.)
3.　　Considering fraud risk factors
4.　　Considering certain other information
·　　Identifying risks that may result in a material misstatement due to fraud. This section requires the auditor to use the information gathered above to identify risks that may result in a material misstatement due to fraud.
·　　Assessing the identified risks after taking into account an evaluation of the entitys programs and controls. This section requires the auditor to evaluate the entitys programs and controls that address the identified risks of material misstatement due to fraud, and to assess the risks taking into account this evaluation.
·　　Responding to the results of the assessment. This section requires the auditor to respond to the results of the risk assessment. This response may include the following:
1.　　A response to identified risks that has an overall effect on how the audit is conducted, that is, a response involving more general considerations apart from the specific procedures otherwise planned
2.　　A response to identified risks that involves the nature, timing, and extent of the auditing procedures to be performed
3.　　A response involving the performance of certain procedures to further address the risk of material misstatement due to fraud involving management override of controls (See item 9 in the following section, entitled How It Affects Practice.)
·　　Evaluating audit test results. This section requires the auditors assessment of the risk of material misstatement due to fraud to be ongoing throughout the audit and that the auditor evaluate at the completion of the audit whether the accumulated results of auditing procedures and other observations affect the assessment. It also requires the auditor to consider whether identified misstatements may be indicative of fraud and, if so, directs the auditor to evaluate their implications.
·　　Communicating about fraud to management, the audit committee, and others. This section provides guidance regarding the auditors communications about fraud to management, the audit committee, and others.
·　　Documenting the auditors consideration of fraud. This section describes related documentation requirements.
Comments on the exposure draft should be sent to Sherry Boothe, Audit and Attest Standards, File 2691, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY 10036-8775, in time to be received by May 31, 2002. Responses may also be sent by electronic mail over the Internet to SBOOTHE@AICPA.org. Written comments on this exposure draft will become part of the public record of the AICPA and will be available for public inspection at the AICPAs offices after June 30, 2002, for one year.
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