财务报表粉饰与分析优质PPT.ppt

1、Sarbanes-Oxley Act简要介绍该法案对独立董事的启示，特别是与CPA沟通应注意的问题,2022/10/21,Comparative Study on Measures of Window Dressing,3,Overview of Financial Fraud,2022/10/21,Comparative Study on Measures of Window Dressing,4,Biggest U.S Bankruptcies Since 1980,2022/10/21,Comparative Study on Measures of Window Dressing,5,

2、Debts owned to Banks and Institutional Investors by WorldCom（Total Assets:BV$107 billion;MV$15 billion;Total Debts$41 billion）,$in million,2022/10/21,Comparative Study on Measures of Window Dressing,6,Merck Faked Revenue,2022/10/21,Comparative Study on Measures of Window Dressing,7,Financial Frauds

3、and Independent Directors,Overview of financial frauds or earnings management其他公司Microsoft,GE,IBM,Boeing,Lucent,Cisco,Oracle,AOL,Nortel,Qwest,Tyco,Global Crossing,Cendant,WMX,Sunbeam,Adelphia,2022/10/21,Comparative Study on Measures of Window Dressing,8,CFEs Classification Scheme,Fraud,Corruption,As

4、setMisappropriation,FraudulentStatements,Conflicts of Interest,Bribery,Illegal Gratuities,Economic Extortion,Cash,FraudulentDisbursements,Inventories andAll Other Assets,Bogus Revenue,Timing Differences,Concealed L&E,Improper Disclosure,Improper Valuation,2022/10/21,Comparative Study on Measures of

5、Window Dressing,9,CFE:Duration of by Scheme Type,2022/10/21,Comparative Study on Measures of Window Dressing,10,CFE:Initial Detection of Fraud,发现舞弊方法及比例雇员举报 26.3%偶然发现 18.8%内部控制 18.6%内部审计 15.4%外部审计 11.5%客户举报 8.6%匿名举报 6.2%卖方举报 5.1%执法部门通报 1.7%,2022/10/21,Comparative Study on Measures of Window Dressing

6、,11,CFE:Effective Measures to Prevent Fraud,2022/10/21,Comparative Study on Measures of Window Dressing,12,SAS 99:Consideration of Fraud in a Financial Statement Audit,AICPA恢复公众信任的一个重大举措2002.10.15，AICPA发布采纳SAS 99的决定取代SAS 82（1996）自2002年12月15日生效SAS将在2002年10月末或11月初正式颁布,2022/10/21,Comparative Study on M

7、easures of Window Dressing,13,Significant Changes in the New Fraud Standard,4个重大变化进一步强调职业怀疑（Professional Skepticism）的重要性对舞弊及其特征进行描述要求审计小组应当直面舞弊应当具有职业怀疑的心态（Mindset of PS）重大变化实施意想不到的审计测试（Unpredictable Audit Tests）对客户没料到的地区、场所和账户进行测试对管理当局逾越控制（Override of Control）作出反映提出测试管理当局逾越控制的审计程序,2022/10/21,Compara

8、tive Study on Measures of Window Dressing,14,Description and Characteristics of Fraud,1个关键要素舞弊是蓄意行为（Intentional Behavior）舞弊是个法律概念，CPA不对某项行为是否属于舞弊作出法律决定舞弊与差错的差别在于是否故意造成错报或漏报实际工作中难以判断，如不合理会计估计（Unreasonable Accounting Estimates）2种舞弊类型虚假财务报告产生的错报Misstatements arising from fraudulent financial reporting挪

9、用资产产生的错报Misstatements arising from misappropriation of Assets,2022/10/21,Comparative Study on Measures of Window Dressing,15,Description and Characteristics of Fraud,3个必备条件动机或压力Management or employees have an incentive or are under pressure机会Circumstances exist（e.g.absence of control,ineffective con

10、trol,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,2022/10/21,Comparative Study on Measures of Window Dressing,16,Triangle of Fraud,A

11、lbrecht el.al 提出的舞弊铁三角,Pressure,Opportunity,Rationalization,Fraud,2022/10/21,Comparative Study on Measures of Window Dressing,17,Arthur Levitts Comments on“Number Game”,5 Methods Game Playing identified by LevittBig-bath charges（洗大澡或巨额冲销）Creative acquisition accounting（创造性并购会计）Cook-jar reserves（甜饼盒式

12、准备金）Revenue recognition（收入确认）Materiality（重大性）,2022/10/21,Comparative Study on Measures of Window Dressing,18,GAO:Restatement by Reason,1997-2002,2022/10/21,Comparative Study on Measures of Window Dressing,19,中国上市公司报表粉饰典型手段,报表粉饰的传统手段收入确认虚拟资产期间费用资本化股权投资存货及应收账款其他应收应付款报表粉饰的现代手段资产重组关联交易资产评估补贴收入八项准备会计调整,2

13、022/10/21,Comparative Study on Measures of Window Dressing,20,A公司的财务图象（单位：万元）,2022/10/21,Comparative Study on Measures of Window Dressing,21,A公司 2001年度减值明细表（单位：万元）,2022/10/21,Comparative Study on Measures of Window Dressing,22,三、A公司案例-巨额冲销,A公司对巨额坏账的解释应收账款的坏账准备关联公司,2022/10/21,Comparative Study on Mea

14、sures of Window Dressing,23,A公司案例-巨额冲销,非关联方欠款：S Co.Ltd,Au Co.Ltd，其他出口经商商、国内客户,2022/10/21,Comparative Study on Measures of Window Dressing,24,A公司案例-巨额冲销,其他应收账款的坏账准备关联公司,2022/10/21,Comparative Study on Measures of Window Dressing,25,A公司案例-巨额冲销,其他应收账款的坏账准备非关联公司,2022/10/21,Comparative Study on Measures

15、of Window Dressing,26,A公司的八大疑点,巨额坏账准备与以前年度收入确认的关系？在本年度主营业务收入只有5187万元的情况下，为何本年度增加对关联方的应收账款竟达到25,436万元？为何本年对非关联方增加的应收账款高达8496万元？本年度对关联方的应收账款和其他应收款计提的坏账准备高达93,280万元，主要理由是联系不到。为何联系不到？谁应当承担责任？是否存在违法违规行为？以前年度坏账准备计提比率为何如此之低？本年度对非关联方的应收账款和其他应收款计提的坏账准备也高达70,386万元，主要理由是联系不到或资不抵债。应收关联方和非关联方的上述款项全额计提坏账准备，累计金额高达206,302万元。背后的真实故事是什么？虚假收入？收入确认违反规定？关联公司和非关联公司逃废债务？将来若由收回，如何进行会计处理？全额计提的坏账若今后又收回，如何进行会计