1、外文文献翻译原文CONSIDERATIONOFFRAUDINAFINANCIALSTATEMENTAUDITDESCRIPTIONANDCHARACTERISTICSOFFRAUDFRAUDISABROADLEGALCONCEPTANDAUDITORSDONOTMAKELEGALDETERMINATIONSOFWHETHERFRAUDHASOCCURREDRATHER,THEAUDITORSINTERESTSPECIFICALLYRELATESTOACTSTHATRESULTINAMATERIALMISSTATEMENTOFTHEFINANCIALSTATEMENTSTHEPRIMARYFAC
2、TORTHATDISTINGUISHESFRAUDFROMERRORISWHETHERTHEUNDERLYINGACTIONTHATRESULTSINTHEMISSTATEMENTOFTHEFINANCIALSTATEMENTSISINTENTIONALORUNINTENTIONALFORPURPOSESOFTHESTATEMENT,FRAUDISANINTENTIONALACTTHATRESULTSINAMATERIALMISSTATEMENTINFINANCIALSTATEMENTSTHATARETHESUBJECTOFANAUDITINTENTISOFTENDIFFICULTTODETE
3、RMINE,PARTICULARLYINMATTERSINVOLVINGACCOUNTINGESTIMATESANDTHEAPPLICATIONOFACCOUNTINGPRINCIPLESFOREXAMPLE,UNREASONABLEACCOUNTINGESTIMATESMAYBEUNINTENTIONALORMAYBETHERESULTOFANINTENTIONALATTEMPTTOMISSTATETHEFINANCIALSTATEMENTSALTHOUGHANAUDITISNOTDESIGNEDTODETERMINEINTENT,THEAUDITORHASARESPONSIBILITYTO
4、PLANANDPERFORMTHEAUDITTOOBTAINREASONABLEASSURANCEABOUTWHETHERTHEFINANCIALSTATEMENTSAREFREEOFMATERIALMISSTATEMENT,WHETHERTHEMISSTATEMENTISINTENTIONALORNOTTWOTYPESOFMISSTATEMENTSARERELEVANTTOTHEAUDITORSCONSIDERATIONOFFRAUDMISSTATEMENTSARISINGFROMFRAUDULENTFINANCIALREPORTINGANDMISSTATEMENTSARISINGFROMM
5、ISAPPROPRIATIONOFASSETS1、MISSTATEMENTSARISINGFROMFRAUDULENTFINANCIALREPORTINGAREINTENTIONALMISSTATEMENTSOROMISSIONSOFAMOUNTSORDISCLOSURESINFINANCIALSTATEMENTSDESIGNEDTODECEIVEFINANCIALSTATEMENTUSERSWHERETHEEFFECTCAUSESTHEFINANCIALSTATEMENTSNOTTOBEPRESENTED,INALLMATERIALRESPECTS,INCONFORMITYWITHGENER
6、ALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPFRAUDULENTFINANCIALREPORTINGMAYBEACCOMPLISHEDBYTHEFOLLOWING（1）MANIPULATION,FALSIFICATION,ORALTERATIONOFACCOUNTINGRECORDSORSUPPORTINGDOCUMENTSFROMWHICHFINANCIALSTATEMENTSAREPREPARED（2）MISREPRESENTATIONINORINTENTIONALOMISSIONFROMTHEFINANCIALSTATEMENTSOFEVENTS,TRANSA
7、CTIONS,OROTHERSIGNIFICANTINFORMATION（3）INTENTIONALMISAPPLICATIONOFACCOUNTINGPRINCIPLESRELATINGTOAMOUNTS,CLASSIFICATION,MANNEROFPRESENTATION,ORDISCLOSUREFRAUDULENTFINANCIALREPORTINGNEEDNOTBETHERESULTOFAGRANDPLANORCONSPIRACYITMAYBETHATMANAGEMENTREPRESENTATIVESRATIONALIZETHEAPPROPRIATENESSOFAMATERIALMI
8、SSTATEMENT,FOREXAMPLE,ASANAGGRESSIVERATHERTHANINDEFENSIBLEINTERPRETATIONOFCOMPLEXACCOUNTINGRULES,ORASATEMPORARYMISSTATEMENTOFFINANCIALSTATEMENTS,INCLUDINGINTERIMSTATEMENTS,EXPECTEDTOBECORRECTEDLATERWHENOPERATIONALRESULTSIMPROVE2、MISSTATEMENTSARISINGFROMMISAPPROPRIATIONOFASSETSSOMETIMESREFERREDTOASTH
9、EFTORDEFALCATIONINVOLVETHETHEFTOFANENTITYSASSETSWHERETHEEFFECTOFTHETHEFTCAUSESTHEFINANCIALSTATEMENTSNOTTOBEPRESENTED,INALLMATERIALRESPECTS,INCONFORMITYWITHGAAPMISAPPROPRIATIONOFASSETSCANBEACCOMPLISHEDINVARIOUSWAYS,INCLUDINGEMBEZZLINGRECEIPTS,STEALINGASSETS,ORCAUSINGANENTITYTOPAYFORGOODSORSERVICESTHA
10、THAVENOTBEENRECEIVEDMISAPPROPRIATIONOFASSETSMAYBEACCOMPANIEDBYFALSEORMISLEADINGRECORDSORDOCUMENTS,POSSIBLYCREATEDBYCIRCUMVENTINGCONTROLSTHESCOPEOFTHISSTATEMENTINCLUDESONLYTHOSEMISAPPROPRIATIONSOFASSETSFORWHICHTHEEFFECTOFTHEMISAPPROPRIATIONCAUSESTHEFINANCIALSTATEMENTSNOTTOBEFAIRLYPRESENTED,INALLMATER
11、IALRESPECTS,INCONFORMITYWITHGAAPTHREECONDITIONSGENERALLYAREPRESENTWHENFRAUDOCCURSFIRST,MANAGEMENTOROTHEREMPLOYEESHAVEANINCENTIVEORAREUNDERPRESSURE,WHICHPROVIDESAREASONTOCOMMITFRAUDSECOND,CIRCUMSTANCESEXISTFOREXAMPLE,THEABSENCEOFCONTROLS,INEFFECTIVECONTROLS,ORTHEABILITYOFMANAGEMENTTOOVERRIDECONTROLST
12、HATPROVIDEANOPPORTUNITYFORAFRAUDTOBEPERPETRATEDTHIRD,THOSEINVOLVEDAREABLETORATIONALIZECOMMITTINGAFRAUDULENTACTSOMEINDIVIDUALSPOSSESSANATTITUDE,CHARACTER,ORSETOFETHICALVALUESTHATALLOWTHEMTOKNOWINGLYANDINTENTIONALLYCOMMITADISHONESTACTHOWEVER,EVENOTHERWISEHONESTINDIVIDUALSCANCOMMITFRAUDINANENVIRONMENTT
13、HATIMPOSESSUFFICIENTPRESSUREONTHEMTHEGREATERTHEINCENTIVEORPRESSURE,THEMORELIKELYANINDIVIDUALWILLBEABLETORATIONALIZETHEACCEPTABILITYOFCOMMITTINGFRAUDMANAGEMENTHASAUNIQUEABILITYTOPERPETRATEFRAUDBECAUSEITFREQUENTLYISINAPOSITIONTODIRECTLYORINDIRECTLYMANIPULATEACCOUNTINGRECORDSANDPRESENTFRAUDULENTFINANCI
14、ALINFORMATIONFRAUDULENTFINANCIALREPORTINGOFTENINVOLVESMANAGEMENTOVERRIDEOFCONTROLSTHATOTHERWISEMAYAPPEARTOBEOPERATINGEFFECTIVELY6MANAGEMENTCANEITHERDIRECTEMPLOYEESTOPERPETRATEFRAUDORSOLICITTHEIRHELPINCARRYINGITOUTINADDITION,MANAGEMENTPERSONNELATACOMPONENTOFTHEENTITYMAYBEINAPOSITIONTOMANIPULATETHEACC
15、OUNTINGRECORDSOFTHECOMPONENTINAMANNERTHATCAUSESAMATERIALMISSTATEMENTINTHECONSOLIDATEDFINANCIALSTATEMENTSOFTHEENTITYMANAGEMENTOVERRIDEOFCONTROLSCANOCCURINUNPREDICTABLEWAYSFRAUDSHAVEBEENCOMMITTEDBYMANAGEMENTOVERRIDEOFEXISTINGCONTROLSUSINGSUCHTECHNIQUESASARECORDINGFICTITIOUSJOURNALENTRIES,PARTICULARLYT
16、HOSERECORDEDCLOSETOTHEENDOFANACCOUNTINGPERIODTOMANIPULATEOPERATINGRESULTS,BINTENTIONALLYBIASINGASSUMPTIONSANDJUDGMENTSUSEDTOESTIMATEACCOUNTBALANCES,ANDCALTERINGRECORDSANDTERMSRELATEDTOSIGNIFICANTANDUNUSUALTRANSACTIONSTYPICALLY,MANAGEMENTANDEMPLOYEESENGAGEDINFRAUDWILLTAKESTEPSTOCONCEALTHEFRAUDFROMTHE
17、AUDITORSANDOTHERSWITHINANDOUTSIDETHEORGANIZATIONFRAUDMAYBECONCEALEDBYWITHHOLDINGEVIDENCEORMISREPRESENTINGINFORMATIONINRESPONSETOINQUIRIESORBYFALSIFYINGDOCUMENTATIONFOREXAMPLE,MANAGEMENTTHATENGAGESINFRAUDULENTFINANCIALREPORTINGMIGHTALTERSHIPPINGDOCUMENTSEMPLOYEESORMEMBERSOFMANAGEMENTWHOMISAPPROPRIATE
18、CASHMIGHTTRYTOCONCEALTHEIRTHEFTSBYFORGINGSIGNATURESORFALSIFYINGELECTRONICAPPROVALSONDISBURSEMENTAUTHORIZATIONSANAUDITCONDUCTEDINACCORDANCEWITHGAASRARELYINVOLVESTHEAUTHENTICATIONOFSUCHDOCUMENTATION,NORAREAUDITORSTRAINEDASOREXPECTEDTOBEEXPERTSINSUCHAUTHENTICATIONINADDITION,ANAUDITORMAYNOTDISCOVERTHEEX
19、ISTENCEOFAMODIFICATIONOFDOCUMENTATIONTHROUGHASIDEAGREEMENTTHATMANAGEMENTORATHIRDPARTYHASNOTDISCLOSEDFRAUDALSOMAYBECONCEALEDTHROUGHCOLLUSIONAMONGMANAGEMENT,EMPLOYEES,ORTHIRDPARTIESCOLLUSIONMAYCAUSETHEAUDITORWHOHASPROPERLYPERFORMEDTHEAUDITTOCONCLUDETHATEVIDENCEPROVIDEDISPERSUASIVEWHENITIS,INFACT,FALSE
20、FOREXAMPLE,THROUGHCOLLUSION,FALSEEVIDENCETHATCONTROLSHAVEBEENOPERATINGEFFECTIVELYMAYBEPRESENTEDTOTHEAUDITOR,ORCONSISTENTMISLEADINGEXPLANATIONSMAYBEGIVENTOTHEAUDITORBYMORETHANONEINDIVIDUALWITHINTHEENTITYTOEXPLAINANUNEXPECTEDRESULTOFANANALYTICALPROCEDUREASANOTHEREXAMPLE,THEAUDITORMAYRECEIVEAFALSECONFI
21、RMATIONFROMATHIRDPARTYTHATISINCOLLUSIONWITHMANAGEMENTALTHOUGHFRAUDUSUALLYISCONCEALEDANDMANAGEMENTSINTENTISDIFFICULTTODETERMINE,THEPRESENCEOFCERTAINCONDITIONSMAYSUGGESTTOTHEAUDITORTHEPOSSIBILITYTHATFRAUDMAYEXISTFOREXAMPLE,ANIMPORTANTCONTRACTMAYBEMISSING,ASUBSIDIARYLEDGERMAYNOTBESATISFACTORILYRECONCIL
22、EDTOITSCONTROLACCOUNT,ORTHERESULTSOFANANALYTICALPROCEDUREPERFORMEDDURINGTHEAUDITMAYNOTBECONSISTENTWITHEXPECTATIONSHOWEVER,THESECONDITIONSMAYBETHERESULTOFCIRCUMSTANCESOTHERTHANFRAUDDOCUMENTSMAYLEGITIMATELYHAVEBEENLOSTORMISFILED；THESUBSIDIARYLEDGERMAYBEOUTOFBALANCEWITHITSCONTROLACCOUNTBECAUSEOFANUNINT
23、ENTIONALACCOUNTINGERROR；ANDUNEXPECTEDANALYTICALRELATIONSHIPSMAYBETHERESULTOFUNANTICIPATEDCHANGESINUNDERLYINGECONOMICFACTORSEVENREPORTSOFALLEGEDFRAUDMAYNOTALWAYSBERELIABLEBECAUSEANEMPLOYEEOROUTSIDERMAYBEMISTAKENORMAYBEMOTIVATEDFORUNKNOWNREASONSTOMAKEAFALSEALLEGATIONASINDICATEDINPARAGRAPH1,THEAUDITORH
24、ASARESPONSIBILITYTOPLANANDPERFORMTHEAUDITTOOBTAINREASONABLEASSURANCEABOUTWHETHERTHEFINANCIALSTATEMENTSAREFREEOFMATERIALMISSTATEMENT,WHETHERCAUSEDBYFRAUDORERRORHOWEVER,ABSOLUTEASSURANCEISNOTATTAINABLEANDTHUSEVENAPROPERLYPLANNEDANDPERFORMEDAUDITMAYNOTDETECTAMATERIALMISSTATEMENTRESULTINGFROMFRAUDAMATER
25、IALMISSTATEMENTMAYNOTBEDETECTEDBECAUSEOFTHENATUREOFAUDITEVIDENCEORBECAUSETHECHARACTERISTICSOFFRAUDASDISCUSSEDABOVEMAYCAUSETHEAUDITORTORELYUNKNOWINGLYONAUDITEVIDENCETHATAPPEARSTOBEVALID,BUTIS,INFACT,FALSEANDFRAUDULENTFURTHERMORE,AUDITPROCEDURESTHATAREEFFECTIVEFORDETECTINGANERRORMAYBEINEFFECTIVEFORDET
26、ECTINGFRAUDTHEIMPORTANCEOFEXERCISINGPROFESSIONALSKEPTICISMDUEPROFESSIONALCAREREQUIRESTHEAUDITORTOEXERCISEPROFESSIONALSKEPTICISMSEESASNO1,CODIFICATIONOFAUDITINGSTANDARDSANDPROCEDURESAICPA,PROFESSIONALSTANDARDS,VOL1,AUSEC2300709,“DUEPROFESSIONALCAREINTHEPERFORMANCEOFWORK”BECAUSEOFTHECHARACTERISTICSOFF
27、RAUD,THEAUDITORSEXERCISEOFPROFESSIONALSKEPTICISMISIMPORTANTWHENCONSIDERINGTHERISKOFMATERIALMISSTATEMENTDUETOFRAUDPROFESSIONALSKEPTICISMISANATTITUDETHATINCLUDESAQUESTIONINGMINDANDACRITICALASSESSMENTOFAUDITEVIDENCETHEAUDITORSHOULDCONDUCTTHEENGAGEMENTWITHAMINDSETTHATRECOGNIZESTHEPOSSIBILITYTHATAMATERIA
28、LMISSTATEMENTDUETOFRAUDCOULDBEPRESENT,REGARDLESSOFANYPASTEXPERIENCEWITHTHEENTITYANDREGARDLESSOFTHEAUDITORSBELIEFABOUTMANAGEMENTSHONESTYANDINTEGRITYFURTHERMORE,PROFESSIONALSKEPTICISMREQUIRESANONGOINGQUESTIONINGOFWHETHERTHEINFORMATIONANDEVIDENCEOBTAINEDSUGGESTSTHATAMATERIALMISSTATEMENTDUETOFRAUDHASOCC
29、URREDINEXERCISINGPROFESSIONALSKEPTICISMINGATHERINGANDEVALUATINGEVIDENCE,THEAUDITORSHOULDNOTBESATISFIEDWITHLESSTHANPERSUASIVEEVIDENCEBECAUSEOFABELIEFTHATMANAGEMENTISHONESTCONSIDERINGFRAUDRISKFACTORSBECAUSEFRAUDISUSUALLYCONCEALED,MATERIALMISSTATEMENTSDUETOFRAUDAREDIFFICULTTODETECTNEVERTHELESS,THEAUDIT
30、ORMAYIDENTIFYEVENTSORCONDITIONSTHATINDICATEINCENTIVES/PRESSURESTOPERPETRATEFRAUD,OPPORTUNITIESTOCARRYOUTTHEFRAUD,ORATTITUDES/RATIONALIZATIONSTOJUSTIFYAFRAUDULENTACTIONSUCHEVENTSORCONDITIONSAREREFERREDTOAS“FRAUDRISKFACTORS”FRAUDRISKFACTORSDONOTNECESSARILYINDICATETHEEXISTENCEOFFRAUD；HOWEVER,THEYOFTENA
31、REPRESENTINCIRCUMSTANCESWHEREFRAUDEXISTSWHENOBTAININGINFORMATIONABOUTTHEENTITYANDITSENVIRONMENT,THEAUDITORSHOULDCONSIDERWHETHERTHEINFORMATIONINDICATESTHATONEORMOREFRAUDRISKFACTORSAREPRESENTTHEAUDITORSHOULDUSEPROFESSIONALJUDGMENTINDETERMININGWHETHERARISKFACTORISPRESENTANDSHOULDBECONSIDEREDINIDENTIFYI
32、NGANDASSESSINGTHERISKSOFMATERIALMISSTATEMENTDUETOFRAUDEXAMPLESOFFRAUDRISKFACTORSRELATEDTOFRAUDULENTFINANCIALREPORTINGANDMISAPPROPRIATIONOFASSETSAREPRESENTEDINTHEAPPENDIXTHESEILLUSTRATIVERISKFACTORSARECLASSIFIEDBASEDONTHETHREECONDITIONSGENERALLYPRESENTWHENFRAUDEXISTSINCENTIVE/PRESSURETOPERPETRATEFRAU
33、D,ANOPPORTUNITYTOCARRYOUTTHEFRAUD,ANDATTITUDE/RATIONALIZATIONTOJUSTIFYTHEFRAUDULENTACTIONALTHOUGHTHERISKFACTORSCOVERABROADRANGEOFSITUATIONS,THEYAREONLYEXAMPLESAND,ACCORDINGLY,THEAUDITORMAYWISHTOCONSIDERADDITIONALORDIFFERENTRISKFACTORSNOTALLOFTHESEEXAMPLESARERELEVANTINALLCIRCUMSTANCES,ANDSOMEMAYBEOFG
34、REATERORLESSERSIGNIFICANCEINENTITIESOFDIFFERENTSIZEORWITHDIFFERENTOWNERSHIPCHARACTERISTICSORCIRCUMSTANCESALSO,THEORDEROFTHEEXAMPLESOFRISKFACTORSPROVIDEDISNOTINTENDEDTOREFLECTTHEIRRELATIVEIMPORTANCEORFREQUENCYOFOCCURRENCEOVERALLRESPONSESTOTHERISKOFMATERIALMISSTATEMENTJUDGMENTSABOUTTHERISKOFMATERIALMI
35、SSTATEMENTDUETOFRAUDHAVEANOVERALLEFFECTONHOWTHEAUDITISCONDUCTEDINTHEFOLLOWINGWAYSASSIGNMENTOFPERSONNELANDSUPERVISIONTHEKNOWLEDGE,SKILL,ANDABILITYOFPERSONNELASSIGNEDSIGNIFICANTENGAGEMENTRESPONSIBILITIESSHOULDBECOMMENSURATEWITHTHEAUDITORSASSESSMENTOFTHERISKSOFMATERIALMISSTATEMENTDUETOFRAUDFORTHEENGAGE
36、MENTFOREXAMPLE,THEAUDITORMAYRESPONDTOANIDENTIFIEDRISKOFMATERIALMISSTATEMENTDUETOFRAUDBYASSIGNINGADDITIONALPERSONSWITHSPECIALIZEDSKILLANDKNOWLEDGE,SUCHASFORENSICANDINFORMATIONTECHNOLOGYITSPECIALISTS,ORBYASSIGNINGMOREEXPERIENCEDPERSONNELTOTHEENGAGEMENTINADDITION,THEEXTENTOFSUPERVISIONSHOULDREFLECTTHER
37、ISKSOFMATERIALMISSTATEMENTDUETOFRAUDSEESASNO22,AUSEC31111ACCOUNTINGPRINCIPLESTHEAUDITORSHOULDCONSIDERMANAGEMENTSSELECTIONANDAPPLICATIONOFSIGNIFICANTACCOUNTINGPRINCIPLES,PARTICULARLYTHOSERELATEDTOSUBJECTIVEMEASUREMENTSANDCOMPLEXTRANSACTIONSINTHISRESPECT,THEAUDITORMAYHAVEAGREATERCONCERNABOUTWHETHERTHE
38、ACCOUNTINGPRINCIPLESSELECTEDANDPOLICIESADOPTEDAREBEINGAPPLIEDINANINAPPROPRIATEMANNERTOCREATEAMATERIALMISSTATEMENTOFTHEFINANCIALSTATEMENTSINDEVELOPINGJUDGMENTSABOUTTHEQUALITYOFSUCHPRINCIPLESSEESASNO61,COMMUNICATIONWITHAUDITCOMMITTEESAICPA,PROFESSIONALSTANDARDS,VOL1,AUSEC38011,THEAUDITORSHOULDCONSIDER
39、WHETHERTHEIRCOLLECTIVEAPPLICATIONINDICATESABIASTHATMAYCREATESUCHAMATERIALMISSTATEMENTOFTHEFINANCIALSTATEMENTSSOURCEAMERICANINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSCONSIDERATIONOFFRAUDINAFINANCIALSTATEMENTAUDITJACCOUNTINGRESEARCHMANAGER,2002,52430译文对财务报表舞弊的思考（一）舞弊的特征舞弊是一个广泛的法律概念，审计师无法准确判断是否发生了舞弊行为。相反，审计
40、师的利益特别是有关行为往往会造成误报。判断舞弊的主要要素是舞弊行为是否是有意或无意而造成了财务报表的错报。所以，舞弊是一种故意的欺诈行为，对财务报表进行了虚假的描述。然而是否是故意行为往往难以确定，特别是在涉及会计估计和会计原则的适用问题时。例如不合理的会计估计可能是无意的或可能是故意虚报财务报表。虽然审计的目的不是要确定是否是故意，但审计师有责任计划和实施审计程序，去检测财务报表是否存在重大错报和误报是否是有意还是无意造成的。审计师必须考虑的两种类型的错误陈述虚假陈述而产生的虚假财务报告和错误陈述而产生的资产挪用。1、虚假财务报告是故意虚报或遗漏金额或欺骗财务报表使用者，使财务报表在所有重大
41、方面，都遵照公认的会计原则，进那而致使财务报表在审查时通过。虚假财务报告可能要完成以下（1）操纵、伪造、变更会计记录或编制财务报表的文件（2）虚假陈述或故意遗漏主要事件、财务报表信息或其他重要信息（3）故意误用会计原则披露有关金额，分类等虚假财务报告不一定是一个宏伟的计划或阴谋的结果。这可能是管理层为了进行某项测试而做的重大错报，例如，为了遵循会计规则而作得一个积极的而不是站不住脚的解释，或作为临时过渡性的财务报表，在后期得到纠正后，有望改善经营业绩。2、挪用或盗窃实体资产致使虚报财务报表，审计师在遵循美国通用会计准则前提下，未能发现这一现象。挪用的资产可以通过各种方式完成，包括贪污收据，窃取
42、资产，捏造一个实体来支付商品或服务尚未收到。挪用的资产可能会伴随着虚假或误导性的纪录，也可能绕过监管措施。当以下的三个条件存在时，一般都存在舞弊行为。第一，管理人员或其他雇员有动力或压力下，这会促使他们舞弊；第二，控制力不足或管理力度不大的企业，往往会提供一个良好舞弊环境；第三，有关人士能够合理化犯有欺诈行为。有些人持有这样一种价值观他们或明知却还去舞弊。然而，即使是一些诚实的人也可以受其身边的环境或压力的影响而进行舞弊。越大的激励或压力，越有可能使一个人做出舞弊行为。管理者具有独特的优势，容易进行舞弊行为，因为他们经常是有权利直接或间接地操纵会计记录和财务信息。如果舞弊性财务报告被管理层的控
43、制所覆盖，则可能会被有效地运作。管理者既可以直接雇员进行舞弊或要求他们帮助进行舞弊。此外，在合并财务报表时，管理者更容易利用职务之便进行舞弊。管理人员也可能运用不可预知的方式进行舞弊。管理人员往往运用以下的手段进行舞弊（1）虚构账目，尤其是那些被记录接近一个会计期间的；（2）故意运用假设，并用账户余额的判断来估计；（3）改变记录和有关重大或异常交易的条款。通常情况下，管理人员和员工进行舞弊，他们往往会采取措施，掩盖其行为，逃过该组织内部审计师和外部审计师的审计。他们常通过伪造文件或歪曲证据而不予回应信息查询。例如，管理人员可能改变装运单据进行舞弊，雇员通过伪造电子签名或批文来掩盖挪用现金的行为
44、。审计人员很难通过审计程序来发现这些问题，此外，一个侧面协议，管理人员或第三人不透露的话审计人员可能无法发现这些文件的存在。舞弊也可通过管理层，雇员或第三方之间的勾结来进行。合谋可能导致审计师认为提供的证据是有说服力，事实上这些是假的。例如，通过合谋，虚假的证据表明，管里已有效运作，或者一致的解释可能误导审计师。又例如，审计人员可能会遭遇来自管理层和第三方串通，而得到在一个虚假的消息。尽管舞弊通常是隐蔽的和管理者的意图往往是难以确定的，但审计师可以通过某些存在的条件判断是否存在舞弊。例如，一个重要的合同可能会丢失，但企业一定会备有明细账可，或一个分析程序的执行在审计过程中不得与预期的结果一致。
45、这些条件的结果也许并不全是舞弊。文件或合同可能已丢失；明细分类账可能是出于其控制的帐户，因为一个无意的会计错误而导致平衡；不理想的解析关系可能是由于基本经济因素意想不到的变化导致的。甚至涉嫌舞弊的财务报告可能并不总是可靠的，因为一个员工或第三人可能被误或可能出于对未知的原因而作出虚假的报告。如前面所述的，审计师有责任计划和实施审计程序，去检测财务报表是否存在重大错报和误报是否是有意还是无意造成的。然而，审计师是无法做出绝对保证的，因此即使是在策划和进行适当的审计程序，也可能无法检测到全部由由舞弊造成的重大错误陈述。重大错报可能无法检测到，因为审计证据的性质或舞弊行为的特点，正如上面所述的，审计
46、师审核所依靠的审计证据，似乎是有效的，事实上是虚假的。此外，为检测舞弊的审核程序，有可能是无效的。（二）审计师保持职业怀疑的重要性应有的职业谨慎要求审计师保持专业的怀疑（SAS第1号审计标准）。由于舞弊的特点，审计人员的职业怀疑锻炼很重要，特别当遇到由舞弊引起重大错报风险时。职业怀疑是一种态度，其中包括一个质疑的心态和审计证据时的严格评估。审计人员应该保持职业怀疑态度，因为因舞弊引起的重大错报可能存在，无论该公司过去时怎么样的或审计师的经验如何丰富。此外，审计师要以专业的怀疑态度，判断得到的资料和证据材料是否表明舞弊已经发生。审计师在收集和评价证据时要保持职业怀疑态度，审计师不应该满足管理人员
47、提供的证据，因为这些是低于说服力的。（三）舞弊风险因素由于舞弊通常是隐蔽的，所以重大错报难以察觉到。然而，审计人员可以识别一些事件或情况，这些是否存在因激励/压力或有一个良好的机会或认为舞弊合理的状况而进行舞弊。这样的事件或条件被称为“舞弊风险因素”，舞弊风险因素的存在并不一定意味着存在会出现舞弊行为，然而，他们的存在往往增加舞弊行为出现的概率。在获取有关单位及其环境的信息时，审计人员应当考虑所收集的资料显示是否存在一个或多个舞弊风险因素。审计人员应该使用专业判断确定是否存在危险因素，应考虑是否存在因舞弊引起的重大错报风险。当存在舞弊时，可以根据以下三个条件来确定舞弊风险因素。首先，因激励或压
48、力而进行舞弊；其次，环境提供了一个机会，诱使舞弊行为的发生。最后，认为舞弊行为合理化的思想不断滋生。风险因素涉及范围十分广泛，他们只是些例子，审计人员可以考虑额外或不同的风险因素。所有这些例子并非囊括所有相关情况，一些例子可能会综合的出现在不同规模和不同所有制性质的企业。此外，提供的风险因素的例子并不能够全面地反映其重要性或发生的频率。（四）应对重大错报风险的总体反应如何反应由于舞弊引起的重大错报风险，审计师是按以下步骤进行的1、作业人员和监督。参与审计的重要职责人员的知识、技能和能力应该和审计师对因舞弊引起的重大错报风险所做出的评估相符合。例如，审计人员在对一家IT企业进行审计时，可以聘请有
49、相关技术的专家，或通过指定更多的审计人员参与审计。此外，监管程度应反映由舞弊引起的重大错报风险（SASNO22,AUSEC31111）。2、会计原则。审计人员应该考虑管理层所选用的重要会计原则，特别是那些与主观测量和复杂的交易有关的。在这方面，审计师可以关注以这些会计原则和政策为标准，所编制的财务报表。审计师应该考虑企业管理者在选择这些会计原则时，是否已经在准备进行财务舞弊了。出处AMERICANINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSCONSIDERATIONOFFRAUDINAFINANCIALSTATEMENTAUDITJACCOUNTINGRESEARCHMANAGER,2002,52430
