十大审计缺陷【外文翻译】

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1、外文文献翻译译文原文：Top10AuditDeficienciesHowcanCPAslearntomoreeffectivelydetectfinancialstatementfraud?Oneofthebestwaysisto"profit"fromthemistakesofothers.TheinformationpresentedhereisbasedoncasesinwhichtheSECsanctionedauditorsfortheirassociationwithfraudule

2、ntfinancialstatements.Enforcementactionsagainstauditorsarerare,buttheconsequencesofindividualcasescanbegreatandthecasesoffertheprofessionanopportunitytolearnandgrow.Whilethelessonspresentedherewillbemostvaluabletopractitionerswhoperformaudits,CPAsemp

3、loyedbyclientcompaniesmayalsobenefitfromunderstandingtheprocesssotheycandeveloprealisticauditexpectations.Ouranalysisisbasedonareportwecompletedin2000fortheAICPAASBtitledFraud-RelatedSECEnforcementActionsAgainstAuditors:1987-1997.Ourresearchinitially

4、involved56cases.However,11ofthose56casesinvolvedabogusauditorauditorwhereeithertheauditnevertookplaceoranon-CAPposedasanauditorandissuedaphonyopinion.Intheremaining45casestheSECallegeddeficienciesinperformingoneormore"attempted"auditengagements.These

5、casesformthebasisforouranalysis.Allofthecasesinvolvedpubliccompanies,mostofwhichengagedinfraudulentfinancialreporting(or"cookingthebooks").Onlyafewengagedinmisappropriationofassetsordefalcation(stealing).WhiletheauditdeficienciesdescribedheremayhelpC

6、PAsdetectorpreventeithertypeoffraud,withprivatecompanies—wherestealingisthemorepervasiverisk—auditorsfaceanentirelydifferentsetofconsiderations.CommonauditproblemsTheexhibitonpage65highlightsthetop10auditdeficienciestheSECclaimed.Themostcommonproblem

7、—allegedin80%ofthecases—wastheauditor'sfailuretogathersufficientevidence.Insomeinstances,thisfailurewaspervasivethroughout16theengagement;inotherinstancestheallegationsweremorespecific.Forexample,manyofthecasesinvolvedinadequateevidenceintheareasof•A

8、ssetvaluation.Theauditordidnotobtainevidencetosupportkeyassumptions.•Assetownership.Theauditordidnotobtainevidencetoindicatethecompanyownedcertainassets.•Managementrepresentations.Theauditordidnotcorroboratemanagementresponsestoinquiries.Tohelpavoidp