醫療行業企業財務報表粉飾與分析(ppt 77頁)

醫療行業企業財務報表粉飾與分析目錄：
一、美國上市公司報表粉飾概述
二、美國上市公司報表粉飾的典型手段
三、中國上市公司報表粉飾的典型手段
四、中國上市公司報表粉飾典型案例分析
五、財務報表分析框架（Harward Model of F.S.A)
六、附錄：Sarbanes-Oxley Act

醫療行業企業財務報表粉飾與分析內容提要：
Significant Changes in the New Fraud Standard
4個重大變化
進一步強調職業懷疑（Professional Skepticism)的重要性
對舞弊及其特征進行描述
要求審計小組應當直麵舞弊
應當具有職業懷疑的心態（Mindset of PS)重大變化
實施意想不到的審計測試（Unpredictable Audit Tests)
對客戶沒料到的地區、場所和賬戶進行測試
對管理當局逾越控製（Override of Control)作出反映
提出測試管理當局逾越控製的審計程序
……

Description and Characteristics of Fraud
3個必備條件
動機或壓力
Management or employees have an incentive or are under pressure
機會
Circumstances exist (e.g. absence of control, ineffective control, ability of management to override controls) that provide an opportunity for a fraud to be perpetrated
理由
Those involved are able to rationalize a fraudulent act as being consistent with their personal code of ethics
……

Sarbanes – Oxley Act
Actuarial services;
Internal audit outsourcing services
Management functions or human resources;
Broker or dealer, investment adviser, or investment banking services;
Legal services and expert services unrelated to the audit;
Any other services that the Board determines, by regulation, is impermissible.
事務所執行其他非審計業務（如稅務谘詢），必須事先得到PCAOP的批準
事務所負責某一公司審計的合夥人或複核合夥人至少每5年輪換一次
規定審計師必須向審計委員彙報的事項
限製與被審計客戶有利害衝突的人員參與審計
CEO, CFO, Controller, CAO, etc. 1 year

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