日化行业财务报表粉饰与分析讲义(ppt 77页)
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日化行业财务报表粉饰与分析讲义目录：
一、美国上市公司报表粉饰概述
二、美国上市公司报表粉饰的典型手段
三、中国上市公司报表粉饰的典型手段
四、中国上市公司报表粉饰典型案例分析
五、财务报表分析框架（Harward Model of F.S.A)
六、附录：Sarbanes-Oxley Act
日化行业财务报表粉饰与分析讲义内容提要：
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
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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
挪用资产产生的错报
Misstatements arising from misappropriation of Assets
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会计分析：
Doing Accounting Analysis
Step 1: Identify key accounting policies
Step 2: Access accounting flexibility
Step 3: Evaluate accounting strategy
Key questions
How do the firm’s accounting policies compare to the norms in the industry? If they are different, is it because the firm’s competitive strategy is unique?
Does management face strong incentives to use accounting discretion for earnings management?
Has the firm changed any of its policies and estimates? What is the justification? What is impact of changes?
Have the firm’s policies and estimates been realistic in the past?
Does the firm structure any significant business transactions so that it can achieve certain accounting objectives?
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