头脑风暴技术在舞弊审计中的应用

The application of brainstorming in fraud audit

头脑风暴技术得到了审计职业界的重视,并将其作为一项重要的舞弊风险应对措施加以实施和推广2002年美国审计准则委员会(ASB)修订实施的审计准则(SAS No.99,109)要求审计项目组每次审计都必须执行头脑风暴项目组讨论会,针对客户财务报表可能存在的舞弊行为交换看法,准则制定者认为头脑风暴法作为一种改善审计人员舞弊判断质量的工具,有助于审计人员发现可能存在的舞弊行为。大量的国外审计实践和研究表明,头脑风暴技术在舞弊风险因素识别、舞弊风险评估和舞弊风险应对方面效果都优于审计人员个体判断和决策。

Brainstorming gained attention and importance by the audit profession.It has been implemented and promoted as an important part of fraud risk response.In 2002,the Auditing Standards Board(ASB) in the United States revised the Statement of Auditing Standards(SAS No.99,109) to request every audit team to hold a brainstorming discussion in which auditors exchange views on possible fraud in the client's financial statement.The standards makers regard brainstorming as a tool in improving the judgment quality of auditors in identifying fraud.Extensive overseas audit practices and research suggest that group brainstorming produce more desirable results in identifying, evaluating and responding to fraud risks than the auditors' individual judgment and decision-making.