注册会计师应关注的重大错报风险:管理舞弊

Risk of Material Misstatement Concerned by CPA:Management Fraud

近年来,国内外市场上频频出现管理舞弊案例,使投资者蒙受了巨大的损失。为恢复资本市场的信心,审计准则制定机构AICPA、IAASB和我国财政部等相继发布新审计准则,引入会计报表重大错报风险概念。会计报表重大错报风险重点为管理舞弊,而我国会计信息失真主要是单位负责人造成的违法性失真。注册会计师及相关机构,应从重视管理舞弊环境,探究识别管理舞弊的红旗标志,强调职业精神,扩大识别舞弊风险的范围,扩展发现错误或舞弊迹象等方面入手,全面关注管理舞弊问题,大力提高对管理舞弊审计的效果。

In recent years, the cases of management fraud occurred frequently in domestic and abroad markets which caused the in- vestors＇ huge loss. So AICPA, IAASB and Chinese Treasury issued new auditing principles successively, introduced the concept of risk of material misstatement in accounting statement to resume confidence in capital market. The key to risk of material misstatement in ac- counting statement is management fraud, while the accounting information distortion in China is illegal distortion mainly caused by su- perintendent. Therefore, through taking a series of measures, such as controlling fraud environment, recognizing red flag of management fraud, strengthening professional spirit, enlarging the range of identifying fraud risk, and extending the measures of finding mistake and fraud indication, CPA and relevant institutions can strictly control management fraud and greatly enhance auditing efficiency to management fraud.