利用博弈论和战略性推理来防止和发现舞弊【外文翻译】.doc

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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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