1、外文翻译原文USINGGAMETHEORYANDSTRATEGICREASONINGCONCEPTSTOPREVENTANDDETECTFRAUDINTRODUCTIONTHISCOMMENTARYREVIEWSACADEMICRESEARCHFROMSEVERALDISCIPLINESFORINSIGHTSREGARDINGHOWAUDITINGSTANDARDSANDAUDITRESEARCHCANASSISTAUDITORSINDETECTINGANDDETERRINGFRAUDULENTFINANCIALREPORTINGHEREAFTERFRAUDREDUCINGANDDETECTI
2、NGFRAUDISAHIGHPRIORITYINTHEAUDITPROFESSIONASWITNESSEDBYRECENTREGULATIONSINTENDEDTOIMPROVEAUDITORSABILITYTODETECTFRAUD,SUCHASSASNO99,ANDTHEOFTCITEDNOTIONTHATACTIONSTAKENTOREDUCETHEPROSPECTOFFRAUDSHOULDDAMPENSTOCKMARKETVOLATILITYWALLSTREETJOURNAL2002WEBELIEVEITWILLBECOMEANEVENHIGHERPRIORITYINTHEFUTURE
3、SOMELEADERSINTHEPROFESSIONARGUETHATUNINTENTIONALFINANCIALSTATEMENTERRORWILLDIMINISHBECAUSEOFTECHNOLOGYANDTHATFUTUREDEMANDFORAUDITSWILLDEPENDLARGELYONTHEIRABILITYTODETECTORDETERFRAUDELLIOTT2002ACCORDINGLY,IMPROVINGFRAUDDETECTIONANDDETERRENCEMAYBECRITICALFORTHEVIABILITYOFTHEAUDITPROFESSIONWEBELIEVETHA
4、TAUDITINGSTANDARDSMUSTCOMPENSATEFORAUDITORSJUDGMENTLIMITATIONSTOEFFECTIVELYDETECTANDDETERFRAUDTHEREFORE,WEENCOURAGESTANDARDSTHATEXPLICITLYRECOGNIZETHESTRATEGICNATUREOFFRAUDANDTHATHELPAUDITORSEFFECTIVELYREASONINTHEFRAUDSETTINGOURREVIEWFOCUSESONASSISTINGAUDITORSINPERFORMINGTHREEKEYTASKSFRAUDRISKASSESS
5、MENT,AUDITPLANNING,ANDAUDITPLANIMPLEMENTATIONANDSUGGESTSFOURMAINFINDINGSANDRECOMMENDATIONSCURRENTFRAUDCHECKLISTSMAYINHIBITAUDITORSABILITYTOPREDICTFRAUDWERECOMMENDTHATAUDITORSSTRUCTURETHEIRFRAUDRISKASSESSMENTSTOFACILITATEEFFECTIVEPREDICTIONSANDPROVIDEIDEASONDOINGSOBECAUSETHEAUDITCANMANIPULATESOMEFRAU
6、DCUES,AUDITPLANNINGSHOULDEMPHASIZETHATTHESECUESMUSTBECAUTIOUSLYRELIEDONWHENASSESSINGFRAUDRISKBECAUSEAUDITPROCEDURESAREGENERALLYQUITEPREDICTABLE,AUDITPLANSSHOULDVARYTHETIMING,TYPE,ANDRANDOMNESSOFAUDITTESTSAUDITPOLICYSHOULDENCOURAGEFREQUENTUPDATESOFFRAUDJUDGMENTSTHEFRAUDSETTINGCAREFULDISTINCTIONBETWEE
7、NTHEFRAUDSETTINGANDOTHERAUDITSETTINGSFACILITATESOURANALYSISOFPRIORRESEARCHFINDINGSANDOBSERVATIONSOFTHEPRACTICEENVIRONMENTUNINTENTIONALNONFRAUDULENTFINANCIALSTATEMENTERRORSARESTATICINTHATTHEIRINCIDENCEISUNAFFECTEDBYTHEANTICIPATEDAUDITBUTFRAUDISINTENTIONALANDSTRATEGICSUCHTHATITSINCIDENCEISAFFECTEDBYTH
8、EANTICIPATEDAUDITBLOOMFIELD1997ARGUESTHATINTERDEPENDENCEBETWEENTHEBEHAVIOROFTHEAUDITORANDTHEAUDITEECHARACTERIZESTHISINTENTIONAL/STRATEGICSETTINGNOTSURPRISINGLY,FRAUDDETECTIONRESEARCHSUGGESTSTHATAUDITRISKISMISSPECIFIEDWHENAUDITORSIGNORETHISINTERDEPENDENCEFELLINGHAMANDNEWMAN1985SHIBANO1990THEANALYTICM
9、ETHODSTHATINCORPORATESTRATEGICINTERDEPENDENCERELYLARGELYONGAMETHEORY,WHICHSEEKSTOPREDICTBEHAVIORBASEDONAPLAYERSBESTRESPONSEGIVENTHEPLAYERSMOTIVATIONSASWELLASTHEANTICIPATEDACTIONSOFTHEOPPONENTSALTHOUGHEXPERIENCEDAUDITORSOFTENCONSIDERTHESTRATEGICIMPLICATIONSOFFRAUDINTHEIRAUDITPLANS,RESEARCHSUGGESTSTHA
10、TAUDITSTANDARDSANDPRACTICEAIDSINHIBITTHISPROCESSUNDERSTANDINGTHEBOUNDARIESOFGAMETHEORYISIMPORTANTFORDETERMININGHOWAUDITSTANDARDSMIGHTFACILITATEAUDITORSSCONSIDERATIONOFSTRATEGICBEHAVIORFOREXAMPLE,PREDICTINGANAUDITEESRESPONSETOANTICIPATEDAUDITORBEHAVIORISVERYDIFFICULTCONSIDERMORGENSTERNS1935/1976EXAMP
11、LEWHEREBYSHERLOCKHOLMESLEAVESLONDONSVICTORIASTATIONFORDOVER,PURSUEDBYHISOPPONENT,MORIARITYHOLMESGETSOFFWHENTHETRAINSTOPSATANINTERMEDIATESTATION,BECAUSEHECORRECTLYANTICIPATEDTHATMORIARITYHASTAKENAFASTERTRAINTOTRAPHIMINDOVERIFMORIARITYHADBEENMORECLEVER,THENHEALSOWOULDHAVESTOPPEDATTHEINTERMEDIATESTATIO
12、NBUT,IFMORIARITYWASTHATCLEVER,THENHOLMESWOULDHAVEANTICIPATEDTHISANDGONEONTODOVER,ANDSOONMORGENSTEM1935/1976,174STATES,”BECAUSEOFSOMUCHTHINKING,THEYMIGHTNOTHAVEBEENABLETOACTATALLORTHEINTELLECTUALLYWEAKEROFTHETWOWOULDHAVESURRENDEREDTOTHEOTHER”INTHISSIMPLEEXAMPLE,MORIARITYWOULDHAVEESCAPEDIFHECORRECTLYA
13、NTICIPATEDWHATHOLMESKNEWACONCEPTKNOWNAS“COMMONKNOWLEDGE“SUNDER2002SUNDER2002,313DISCUSSESHOWTHECONCEPTOFCOMMONKNOWLEDGEAPPLIESTOAUDITINGANDNOTESTHATTHISCONCEPTHAS“BARELYBEENTOUCHED“INTHEFIELDOFAUDITINGWHILEMOSTRESEARCHERSAGREETHATDETERMININGPRIORKNOWLEDGEISDIFFICULT,AUDITSTANDARDSSHOULDATTEMPTTOFACI
14、LITATETHETHINKINGREQUIREDTOPREDICTANAUDITEESRESPONSEWEREFERTOTHEAUDITORSABILITYTOANTICIPATETHEAUDITEESRESPONSETOAUDITORCHOICESAS“STRATEGICREASONING“IMPORTANTEMPIRICALQUESTIONSINCLUDEHOWANDTOWHATEXTENTINDIVIDUALSENGAGEINSUCHREASONINGCAMERER1990,1997EXPLORINGPRIORRESEARCHCANHELPCLARIFYHOWAUDITSTANDARD
15、SMIGHTFACILITATESUCHJUDGMENTSLEVELSOFSTRATEGICREASONINGAUDITINGRESEARCHSPECIFIESDIFFERENTLEVELSOFSTRATEGICREASONINGZIMBELMANANDWALLER1999DEFINEREASONINGTHATISNOTSTRATEGICASZEROORDERREASONINGANDSPECIFYTWOLEVELSOFSTRATEGICREASONINGFIRSTANDHIGHERORDERZEROORDERREASONINGMEANSPLAYERSONLYCONSIDERCONDITIONS
16、THATDIRECTLYAFFECTTHEMBUTNOTOTHERSTHEAUDITRISKMODELANDSINGLEPERSONDECISIONTHEORYIMPLYZEROORDERREASONINGWHENENGAGEDINZEROORDERREASONING,THEAUDITORSIMPLYCONSIDERSHISOWNINCENTIVES,SUCHASAUDITFEES,SAMPLINGCOSTS,ANDPENALTIESTHEAUDITORASSESSESMISSTATEMENTRISKASSUMINGAUDITEEBEHAVIORISNOTAFFECTEDBYTHEAUDITP
17、ROCEDURESUSEDANDPERFORMSTHEAUDITTOMAXIMIZETHECOSTBENEFITTRADEOFFIFAUDITEEBEHAVIORISNOTAFFECTEDBYTHEAUDIT,WHICHSEEMSUNLIKELYWHENFRAUDRISKISPRESENT,THENZEROORDERREASONINGISOPTIMALFELLINGHAMANDNEWMAN1985INCONTRAST,FIRSTORDERSTRATEGICREASONINGMEANSTHATTHEAUDITORCONSIDERSCONDITIONSTHATDIRECTLYAFFECTTHEAU
18、DITEENOWAUDITORSASSUMETHATAUDITEESUSEZEROORDERREASONINGANDDEVELOPAUDITPLANSTHATCONSIDERTHEAUDITEESINCENTIVESFOREXAMPLE,WHENANAUDITEEHASINCENTIVESTOCONCEALINFORMATION,THEAUDITORMODIFIESTHEAUDITPLANTODETECTTHECONCEALMENTHOWEVER,WHENASSESSINGFRAUDRISK,THEAUDITORDOESNOTCONSIDERWHETHERTHEAUDITEEHASANTICI
19、PATEDTHEAUDITORSBEHAVIORBECAUSETHEAUDITORDOESNOTCONSIDERHOWTHEAUDITPLANMIGHTIMPACTMANAGEMENTSBEHAVIOR,THEAUDITORWILLLIKELYUSESTANDARDAPPROACHESFAMILIARTOMANAGEMENTHIGHERORDERSTRATEGICREASONINGMEANSTHATTHEAUDITORCONSIDERSADDITIONAL,POTENTIALLYINFINITE,LAYERSOFCOMPLEXITY,INCLUDINGHOWMANAGEMENTMAYANTIC
20、IPATETHEAUDITORSBEHAVIORFOREXAMPLE,MANAGEMENTINITIALLYUSESFIRSTORDERREASONINGTOCONSIDERHOWACONDITIONFACINGTHEAUDITOR,WHOUSESZEROORDERREASONING,AFFECTSTHEAUDITORSSTANDARDTESTS,PERHAPSBYADJUSTINGSAMPLESIZESHOWEVER,ANAUDITORUSINGHIGHERORDERREASONINGMAYADJUSTTHEAUDITPLANBYINTRODUCINGNONSTANDARDPROCEDURE
21、STHATANTICIPATEMANAGEMENTSDECISIONINDUCEDBYTHECONDITIONFACINGTHEAUDITORMANYRESEARCHERSBELIEVETHATTHISREASONINGIS,ATLEAST,UNNATURALANDDIFFICULTONLYAHANDFULOFAUDITINGSTUDIESEXAMINETHISISSUEAUDITINGSTUDIESONSTRATEGICREASONINGBLOOMFIELD1995,72ARGUESTHATSTRATEGICREASONINGISCHALLENGINGBECAUSEOFSTRATEGICDE
22、PENDENCE“THEDEGREETOWHICHACHANGEINTHEAUDITORSEXPECTATIONOFTHEMANAGERSACTIONAFFECTSTHEMANAGERSACTION“STRATEGICDEPENDENCEISGREATESTWHENEACHPLAYERSBESTRESPONSECHANGESDRAMATICALLYBASEDONTHEEXPECTEDBESTRESPONSEOFTHEOTHERPLAYERBLOOMFIELD1997COLLECTSEMPIRICALDATAANDCONCLUDESTHATBOTHAUDITORANDAUDITEEHAVEDIF
23、FICULTYPREDICTINGEACHOTHERSBESTRESPONSEWHENSTRATEGICDEPENDENCEISHIGHZIMBELMANANDWALLER1999ALSOEXAMINESTRATEGICREASONING,FINDINGTHATAFTERREPEATEDTRIALSINANEXPERIMENTALAUDITGAME,AUDITEESAREINFLUENCEDBYACONDITIONTHATDIRECTLYINFLUENCESTHEAUDITORSUGGESTINGFIRSTORDERSTRATEGICREASONINGTAKESPLACETHISSTUDYIL
24、LUSTRATESTHEDIFFICULTYOFDETERMININGTHELEVELOFSTRATEGICREASONINGINVOLVEDINJUDGMENTFOREXAMPLE,THEAUTHORSMUSTASSUMETHATHIGHERORDERREASONINGISUNLIKELYWHENGENERATINGANDTESTINGTHEIRPREDICTIONSALSO,BECAUSEOFTHEPRACTICALPROBLEMSOFUSINGPRACTICINGAUDITORSORMANAGERSTOENGAGEINAFRAUDSTUDYSUCHASTHIS,BLOOMFIELD199
25、7ANDZIMBELMANANDWALLER1999RELYONCOLLEGELEVELACCOUNTINGSTUDENTSJUDGMENTSFOREMPIRICALDATALIMITATIONSASIDE,IMPORTANTPOLICYIMPLICATIONSCANCOMEFROMBEHAVIORALGAMETHEORYRESEARCHGIVENTHATCURRENTAUDITSTANDARDSBASEDONTHEAUDITRISKMODELFAILTOCONSIDERTHESTRATEGICINTERDEPENDENCEOFTHEAUDITORANDAUDITEE,WERECOMMENDT
26、HATSUCHSTANDARDSIDENTIFYPROCESSESBASEDONSTRATEGICREASONINGCF,KINNEY1988ALTHOUGHWEDONOTEXPECTAUDITSTANDARDSTOFORMALLYINCORPORATEGAMETHEORY,WEBELIEVETHATSTANDARDSBASEDONCAREFULCONSIDERATIONOFTHEGAMETHEORETICSETTINGCANENCOURAGESTRATEGICREASONINGANDLEADTOSIGNIFICANTIMPROVEMENTSINFRAUDDETECTIONANDDETERRE
27、NCEBELOW,WEDESCRIBEHOWSUCHEFFORTSATSTRATEGICREASONINGMIGHTIMPROVEAUDITORSABILITYTODETECTANDDETERFRAUDANDRECOMMENDAUDITPRACTICESTHATAREDESIGNEDTOFACILITATESUCHREASONINGFRAUDRISKASSESSMENTCOGNITIVECHALLENGESWITHPROCESSINGFRAUDCUESFORMANYYEARS,AUDITSTANDARDSKEPTTHEAUDITORFOCUSEDONREDFLAGCUESFORPREDICTI
28、NGFRAUDSASNOS53AICPA1988,82AICPA1997,AND99AICPA2002ALLCONTAINEXTENSIVELISTSOFFRAUDRISKCUESTHESESTANDARDSLEDAUDITORSTODEVELOPCHECKLISTSTHATENSUREEACHCUEISCONSIDEREDSHELTONETAL2001THECHECKLISTSASSUMEFIRSTORDERREASONINGANDALERTAUDITORSTOMANAGEMENTSATTITUDES,INCENTIVES,OROPPORTUNITIES,BUTFAILTOCONSIDERH
29、OWMANAGEMENTCOULDMANIPULATETHECUESONTHECHECKLISTSTHISFAILURETOCONSIDERMANAGEMENTSRESPONSEPREVENTSAUDITORSFROMDESIGNINGPROCEDURESTHATMANAGEMENTDOESNOTANTICIPATEFORINSTANCE,WHENUSINGSUBSEQUENTRECEIPTSTOVERIFYTHEVALIDITYOFARECEIVABLE,THEAUDITORMAYGOBEYONDTHESTANDARDPROCEDUREANDOBTAINADDITIONALINFORMATI
30、ONTHATENSURESTHATTHESOURCEOFFUNDSWASNOTARELATEDPARTYDESIGNINGSUCH“UNANTICIPATED“PROCEDURESWILLCHALLENGEAUDITORSBECAUSEEXISTINGPROCEDURESAREVIEWEDASBESTPRACTICESTHAT,ATLEASTINPART,REFLECTTHELIMITATIONSOFAUDITORCOGNITIONBUTIFAUDITORSDONOTENGAGEINSTRATEGICREASONING,THEYWILLOVERLOOKOPPORTUNITIESTOSURPRI
31、SETHEAUDITEEBYBEINGUNPREDICTABLEINTHENATURE,TIMING,OREXTENTOFAUDITPROCEDURESPINCUS1989ANDASAREANDWRIGHT2004STUDIEDTHEEFFECTSOFFRAUDCHECKLISTSONRISKASSESSMENTSTHESESTUDIESUSEDANACTUALFRAUDCASETHATVARIEDFRAUDCHECKLISTUSAGEBETWEENPARTICIPANTSRESULTSINDICATETHATAUDITORSWHOUSECHECKLISTSARELESSSENSITIVETO
32、FRAUDTHANAUDITORSWHODONOTUSECHECKLISTSASAREANDWRIGHT2004SUGGESTTHATTHISOCCURSBECAUSEACHECKLISTNOTORGANIZEDAROUNDANINTUITIVEFRAMEWORK,SUCHASTHEFRAUDRISKMODEL,KEEPSAUDITORSFROMDEVELOPINGA“COHERENTSTORY“WHENASSESSINGFRAUDRISKTHEYARGUETHATCHECKLISTUSERESULTSINREDUCEDCOGNITIVEPROCESSINGWECONCLUDETHATTHES
33、ESTUDIESSUGGESTTHATCHECKLISTUSEPREVENTSAUDITORSFROMREASONINGSTRATEGICALLYALTHOUGHTHECUESINAFRAUDCHECKLISTMAYHELPAUDITORSENGAGEINFIRSTORDERREASONING,AUDITORSCOGNITIVELIMITATIONSMAKEITDIFFICULTFORTHEMTOPUTTHEMSELVESINTHESHOESOFTHEAUDITEEWHENSIMPLYREVIEWINGALISTOFCUESFRAUDCHECKLISTS,THE“DILUTIONEFFECT,
34、“ANDSTRATEGICREASONINGRESEARCHONTHE“DILUTIONEFFECT“INFRAUDRISKASSESSMENTSDEMONSTRATESOTHERMANIFESTATIONSOFAUDITORSCOGNITIVELIMITATIONSTHEDILUTIONEFFECTOCCURSWHENPEOPLERELYTOOMUCHONCUESTHATAREIRRELEVANTTOTHEJUDGMENTATHANDANDTOOLITTLEONRELEVANTCUESNISBETTETAL1981THUS,ACUELISTTHATCONTAINSIRRELEVANTCUES
35、IMPAIRSAUDITORSABILITYTOAPPROPRIATELYCONSIDERRELEVANTCUESTHREEAUDITRISKASSESSMENTSTUDIESREPORTTHISEFFECTHACKENBRACK1992PRESENTEDTWOGROUPSOFAUDITORSWITHTWOSETSOFINFORMATIONONEGROUPREVIEWEDIRRELEVANTINFORMATIONBEFOREREVIEWINGRELEVANTINFORMATIONPERTAININGTOFRAUDRISKTHEOTHERGROUPREVIEWEDONLYTHERELEVANTI
36、NFORMATIONRESULTSINDICATETHATAUDITORSWHOREVIEWEDIRRELEVANTINFORMATIONMADELESSEXTREMEFRAUDRISKASSESSMENTSTHANAUDITORSWHOREVIEWEDRELEVANTINFORMATIONHOFFINANANDPATTON1997REPORTEDSIMILARRESULTSFINALLY,WALLERANDZIMBEHNAN2003USEARCHIVALDATATOPROVIDEEVIDENCETHATTHEDILUTIONEFFECTEXISTSINAUDITORSFIELDJUDGMEN
37、TSTHEYALSOFINDTHATTHEDILUTIONEFFECTREDUCESTHEACCURACYOFPRACTICINGAUDITORSRISKJUDGMENTSWEBELIEVETHATFRAUDCHECKLISTSCANBESTRUCTUREDTOFACILITATESTRATEGICREASONINGANDINCREASETHISACCURACYTHEABOVERESEARCHSUGGESTSTHATFRAUDCHECKLISTSINHIBITAUDITORSFROMREASONINGSTRATEGICALLYASSUMINGAUDITFIRMSBENEFITFROMUSING
38、FRAUDCHECKLISTS,ONEMAYASKWHETHERCHECKLISTSCANBEDESIGNEDTOFACILITATESTRATEGICREASONINGFRAUDTHEORYPROVIDESAPOTENTIALSOLUTIONFRAUDISBELIEVEDTORESULTFROMTHEINTERACTIONOFTHREEFACTORSINCENTIVE,OPPORTUNITY,ANDATTITUDEALBRECHTETAL1995LOEBBECKEETAL1989KNOWNASTHEFRAUDTRIANGLEINCENTIVERESULTSFROMAPERCEIVEDBENE
39、FITFROMCOMMITTINGFRAUDSUCHASACCOUNTINGBASEDBONUSESORSTOCKOPTIONSOPPORTUNITYRESULTSFROMWORKINGCONDITIONS,INCLUDINGCONTROLDEFICIENCIESAND/ORMANAGEMENTOVERRIDE,THATRESULTINCIRCUMSTANCESALLOWINGFRAUDTOOCCURATTITUDEINVOLVESTHEPROPENSITYOFTHEINDIVIDUALTORATIONALIZETHEFRAUD,PERHAPSBECAUSETHEINDIVIDUALFEELS
40、UNDERPAIDORUNDERAPPRECIATEDWEBELIEVETHATIFFRAUDCHECKLISTSINCORPORATETHISTHEORY,AUDITORSSHOULDBEBETTERABLETOPROCESSFRAUDCUESMOREOVER,IFUPFRONTCATEGORIZATIONOFFRAUDCUESACCORDINGTOINCENTIVES,OPPORTUNITIES,ANDATTITUDEREQUIRESLESSEFFORTINCUEPROCESSING,AUDITORSMAYUSETHEIRADDITIONALCOGNITIVECAPACITYTOREASO
41、NSTRATEGICALLYABOUTHOWMANAGEMENTWILLBEHAVEDECOMPOSITION,ATTRIBUTION,ANDSTRATEGICREASONINGARECOMMENDATIONTOIMPROVEJUDGMENTACCURACYISTODECOMPOSEADECISIONINTOCOMPONENTDECISIONS,SEPARATELYCONSIDEREACHCOMPONENT,ANDTHENRECOMBINETHECOMPONENTSTOMAKETHEGLOBALDECISIONRAIFFA1968REFERREDTOASDECOMPOSITION,THISPR
42、OCESSISTHOUGHTTOIMPROVEDECISIONSFORSEVERALREASONSRESEARCHSUGGESTSTHATDECOMPOSITIONLEADSDECISIONMAKERSTOMODIFYTHEIRINFORMATIONSEARCHSTUDIESFINDTHATINDIVIDUALSWHODECOMPOSEADECISIONPROCESSCUESNORMALLYOVERLOOKEDORUNDERWEIGHTEDWHENTHEDECISIONISNOTDECOMPOSEDJIAMBALVOANDWALLER1984FOREXAMPLE,ZIMBELMAN1997FO
43、UNDTHATPRACTICINGAUDITORSUSEDMORETIMEREADINGANDPROCESSINGINFORMATIONONFRAUDCUESWHENREQUIREDTODECOMPOSERISKASSESSMENTSINTOSEPARATEASSESSMENTSOFFRAUDANDERRORSASNO99TAKESASTEPTOWARDDECOMPOSINGFRAUDJUDGMENTSASITCATEGORIZESFRAUDCUESUSINGTHEFRAUDTRIANGLEWHILESUCHCATEGORIZATIONMAYHELPAUDITORSTHINKMOREBROAD
44、LYABOUTFRAUDRISKFACTORS,RESEARCHSUGGESTSTHATFURTHERGAINSINAUDITORSSENSITIVITYRESULTFROMREQUIRINGSEPARATECOMPONENTRISKASSESSMENTSFOREACHDIMENSIONOFTHEFRAUDTRIANGLETHUS,IFAUDITORSAREREQUIREDTOSEPARATELYEVALUATETHEFRAUDRISKDUETOEACHFRAUDTRIANGLECOMPONENT,THENAUDITORSMAYBEBETTERABLETOASSIMILATETHECUES,A
45、NDFOCUSMOREONCUESTHATARENATURALLYUNDERWEIGHTEDJONES1990HEIMANHOFFRNANETAL1996ALTHOUGHANAUDITORMAYSENSETHATMANAGEMENTHASHIGHETHICALVALUESLEADINGTOLOWFRAUDRISKDUETOATTITUDE,PRACTITIONERSFEARTHATFOCUSINGONLOWRISKATTITUDECUESCAUSESAUDITORSTOERRONEOUSLYASSESSFRAUDRISKASTOOLOWWHENOPPORTUNITYANDINCENTIVERI
46、SKSAREHIGHJONAS2001SASNO99WILKSANDZIMBELMAN2004EXPLORETHEEFFECTSOFAFRAUDTRIANGLEDECOMPOSITIONONAUDITORSSENSITIVITYTOOPPORTUNITYANDINCENTIVECUESWHENMANAGEMENTSATTITUDESUGGESTSLOWFRAUDRISKTHISSTUDYPROVIDESEVIDENCETHATAUDITORSWHOFIRSTDECOMPOSEFRAUDRISKASSESSMENTSINTOCOMPONENTASSESSMENTSOFATTITUDE,OPPOR
47、TUNITY,ANDINCENTIVERISKSAREMORESENSITIVETOTHEOPPORTUNITYANDINCENTIVECUESHOWEVER,THISEFFECTAPPEARSTOWORKONLYWHENOPPORTUNITYANDINCENTIVECUESSUGGESTLOWFRAUDRISKBECAUSEDECOMPOSITIONMAKESAUDITORSFRAUDRISKASSESSMENTSLOWERINTHELOWRISKCASEWHILEMAKINGNODIFFERENCEINTHEHIGHRISKCASE,ADECOMPOSITIONTHATREQUIRESSE
48、PARATEASSESSMENTSFORALLTHREECOMPONENTSOFTHEFRAUDTRIANGLEPROBABLYWILLNOTINCREASEAUDITORSEFFECTIVENESS,BUTMAYHELPTHEMBECOMEMOREEFFICIENTSTRATEGICREASONINGCANALSOHELPAUDITORSMAKEBETTERFRAUDRISKASSESSMENTSFOREXAMPLE,AUDITORSCOULDBEGINTHEIRASSESSMENTSBYCONSIDERINGWHETHEROPPORTUNITYANDINCENTIVECUESSUGGEST
49、OTHERTHANLOWFRAUDRISKWHENTHESECUESSIGNALOTHERTHANLOWFRAUDRISK,AUDITORSSHOULDLOOKFORATTITUDECUESTHATPOINTINTHESAMEDIRECTIONAUDITINGSTANDARDSTHATGOVERNFRAUDRISKASSESSMENTSSHOULDEXPLICITLYADDRESSAUDITEESABILITYTOMANIPULATECUESINORDERTOINFLUENCEAUDITORSPERCEPTIONSOFFRAUDRISKWEENCOURAGEFUTURERESEARCHTHATEXAMINESTHESEISSUESTHERELIABILITYOFFRAUDCUESTHESTRATEGICNATUREOFFRAUDSETTINGSSUGGESTSTHATAUDITORSCONSIDERTHEAUDITEESABILITYTOMANIPULATEFRAUDCUESRISKASSESSMENTSTANDARDSCOULDENCOURAGEFIRSTORHIGHERORDERSTRATEGICREASONINGBYREQUIRINGAUDITORSTOIDENTIFYALLTH
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