會計師對舞弊風險之管理—以博達案為例

Fraud Risks Management by Auditors - A Case Study on Procomp

黃惠娟(Hui-Chuan Huang)

指導教授 ： 林嬋娟

國立臺灣大學/管理學院/會計學研究所/碩士(2007年)

https://doi.org/10.6342/NTU.2007.10331

摘要

企業舞弊事件一直不斷出現在國內外之新聞報導中，且大多涉及不實財務報導及挪用資產事件，並危害證券市場之穩定發展及廣大投資大眾等利益關係人之權益，同時嚴重影響會計師業之簽證公信力及大幅提高會計師之查核簽證責任與風險。有監於此，本文擬以博達案為例進行個案之研究，探討會計師能如何透過遵循審計準則公報第43號「查核財務報表對舞弊之考量」對舞弊風險之辨認評估（包括評估財務報表之不尋常或非預期關係及舞弊風險因子）及擬訂因應之查核對策等相關規範，以管理查核案件之舞弊風險，進而提升審計品質及降低簽證風險。
　　以博達案為例，於考量不尋常或非預期之關係及舞弊風險因子後，在整體財務報表層級建議之因應查核對策包括：
一、　在整個查核過程中，提高專業上之懷疑及多作整體性考量。
二、　適當的查核團隊之工作分配及督導，特別是由會計師領導查核工作之進行。
三、　測試內部控制是否有效設計及執行。
四、　評估博達所採用之會計政策及會計估計是否存在偏差。
五、　選擇查核程序之性質、時間及範圍時，應融入博達無法預期之因素。
六、　於查核報告日時點即應完成所有必要查核程序及取得所有適切查核證據。
七、　拒絶接受不合理的查核報告出具期限。
　　於考量不尋常或非預期之關係及舞弊風險因子後，辨認博達導因於舞弊之重大不實表達風險在現金、營業收入�應收帳款、進貨�應付帳款、存貨等科目，並建議之個別項目聲明層級之因應查核對策包括：
一、　發函詢證所有往來金融機構，並確實取得回函。
二、　確實執行鉅額現金收支之查核。
三、　對受查者之主要進、銷對象進行瞭解。
四、　親自拜訪主要進、銷貨對象。
五、　查核重大之應收帳款出售交易。
六、　備抵呆帳之評估。
七、　實地抽查盤點存貨。
八、　備抵存貨跌價損失之評估。
　　在因應管理階層踰越控制方面之查核對策建議包括：
一、　測試普通日記簿分錄及編製財務報表所作其他調整之適當性。
二、　複核可能導致重大不實表達之會計估計是否存有偏差。
三、　針對不尋常或非正常營運之重大交易，瞭解其交易動機及合理性。
　　查核人員於執行上述額外因應之查核程序時，除須隨時提高專業上之懷疑外，亦須運用專業判斷於查核工作之規劃、執行及意見表達等階段，以確保查核目的之達成。惟因查核舞弊存在一些先天限制，因此，即使會計師已依照一般公認審計準則規劃並執行查核工作，仍可能存在無法偵查到財務報表重大不實表達之風險。

關鍵字

舞弊 ； 舞弊風險因子 ； 審計風險 ； 審計準則公報第43號 ； 查核程序

並列摘要

Frauds are often mentioned in the news today, and most involve fraudulent financial statements and asset misappropriations. These frauds had resulted in instability of stock markets development and caused significant losses to immense stakeholders. Amidst these, the auditing profession also suffered from reputation losses, as well as faced with increased exposure to litigation and greater scrutiny. As such, this research used Procomp Case as an example to examine how auditors can manage fraud risks through complying with the guidelines relating to identification and assessment of the risks of material misstatement due to fraud (including considerations of unusual or unexpected relationships and fraud risk factors), and determination of responses to address the assessed fraud risks as specified in local Statements of Auditing Standards No. 43 “The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements”, in order to increase audit quality and reduce audit risks.
　　Based on the considerations of identified Procomp Case’s unusual or unexpected relationships and fraud risk factors, the following overall responses are recommended:
1.　Exercise increased professional skepticism and involve more general considerations apart from the planned specific procedures throughout the audit.
2.　Appropriate assignment and supervision of personnel involved in the audit engagement, particularly the increased involvement of the audit engagement partner taking a lead throughout the audit.
3.　Test the design and operating effectiveness of internal controls.
4.　Consider the accounting policies and estimates used by the entity for biases.
5.　Incorporate an element of unpredictability in the selection of the nature, timing, and extent of audit procedures.
6.　Complete all necessary audit procedures and obtain sufficient appropriate evidence to support the audit report by the report date.
7.　Refuse to accept unreasonable reporting deadlines.
　　Based on the considerations of identified Procomp Case’s unusual or unexpected relationships and fraud risk factors, the following audit procedures responses at the assertion level are recommended:
1.　Make confirmations with all corresponding financial institutions and ensure the direct receipt of all returned confirmations by auditors.
2.　Test the business rationale of significant cash movements that are outside the normal course of business or that appear to be unusual.
3.　Obtain an understanding of the entity’s major suppliers and customers.
4.　Visit the entity’s major suppliers and customers.
5.　Test the appropriateness of accounting for significant disposals of accounts receivable.
6.　Evaluate the provision for doubtful accounts.
7.　Perform tests of inventory counts.
8.　Evaluate the provision for inventory valuation.
　　To response to risks of management override of controls, the following audit procedures are recommended:
1.　Test the appropriateness of journal entries.
2.　Review accounting estimates for management biases.
3.　Understand the business rationale of significant transactions that are outside the normal course of business or that appear to be unusual.
　　When performing the additional audit procedures recommended above, the auditors need to constantly maintain an increased attitude of professional skepticism and exercise professional judgment at all stages of the audit to ensure the audit objectives are achieved. Nevertheless, due to the inherent limitations of an audit in the context of fraud, there is an unavoidable risk that the auditors may not detect some material misstatements of the financial statements even though they have properly planned and performed the audit in accordance with Statements of Auditing Standards.

並列關鍵字

Fraud ； Fraud Risk Factors ； Audit Risk ； SAS 43 ； Audit Procedures

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