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研究生:嚴奕奇
論文名稱:會計師對受查者虛偽銷貨風險之管理─個案研析
指導教授:馬秀如馬秀如引用關係
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2007
畢業學年度:96
語文別:中文
論文頁數:86
中文關鍵詞:舞弊虛偽銷貨查核程序關係人交易
外文關鍵詞:fraudfictitious salesaudit procedurerelated party transaction
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近年國內企業發生財務報表不實的舞弊,大多先涉及虛偽銷貨,爾後再透過各種手法加以掩飾。過去學者的研究指出,當財務報表舞弊為虛偽交易類型時,會計師被告之機會較大。當受查者的交易型態變得複雜,會計師查核財務報表之外在不確定性增加,審計失敗的機會增加;會計師面臨的審計風險變高,會計師事務所之營業風險提高。
因此,本研究為降低會計師未來因虛偽銷貨而冒之法律風險而分析我國上市櫃公司虛偽銷貨舞弊之手法及警訊,俾助會計師得評估虛偽銷貨之風險,規劃可偵出虛偽銷貨之查核程序。
本研究透過個案分析及問卷調查,歸納出以下結論:
1.目前企業進行虛偽銷貨之手法,皆以關係人為銷貨對象,可能以同一批貨在關係人間買賣(如勁永),或以假冒之商品出貨(如博達),亦可能根本沒出貨,以虛假之發票及資金的流動製造銷貨之假象(如皇統)。
2.企業於舞弊期間之警訊,則以營業項目及融資項目之變化最為明顯。前者包含企業於舞弊期間銷貨予關係人之比率異常增加,或外銷比率或外銷地區經年改變,亦可能主要客戶及供應商交易情形(如銷貨金額占總銷貨淨額百分比)變化大;後者則包含公司規模小,卻發行ECB,且發行條件異常(如閉鎖期過短),或該公司於舞弊期間之海外存款之比率異常增加。
3.針對虛偽銷貨會計師查核程序之規劃,則應先辨認出關係人,再規劃辨認異常物流狀況之查核程序。
In recent years, management fraud in financial statements has been occurred in Taiwan. These reporting frauds were often related to fictitious sales, and then covered the frauds in other ways. Prior studies examined that auditors have higher risk of litigation when the fraud type is fictitious transactions. Auditors are more likely to be sued when the financial statement frauds are of a common variety, and then higher risk of managing the firms.
The main purpose of this study is to investigate the patterns of fraud schemes used by management to perpetrate and conceal fraud and finds out the proper audit procedure of fictitious sales to decline the risk of litigation.
After a series case-by-case analysis and questionnaire investigation, it can be concluded as follows:
1.The patterns of fraud schemes in fictitious sales used by management are selling the inventories to related parties. For instance, managements may transact the same inventories between related parties(勁永), sell the fake products(博達), or they might create fake documents such as fake purchase orders, fake invoices and fake shipping documents to conceal fictitious sales(皇統).
2.The most common implication of financial statement fraud is operating and financing activities. The former includes the increasing rate of transaction between the management and related party or varieties of overseas sales and areas with sales aboard; the latter contains the small-sized-firms issued ECB with abnormal conditions, and abnormal increasing ratio of overseas deposit during the fraud.
3.The audit procedure of fictitious sales, we should find out the related parties, and then draw up the audit procedure of indentifying abnormal transaction.
表目錄...................II
圖目錄...................III
第一章 緒論.............. 4
第一節 研究動機與目的..... 4
第二節 研究問題.......... 7
第三節 研究流程.......... 7
第四節 論文架構.......... 8
第二章 文獻探討.......... 9
第一節 舞弊之本質........ 9
第二節 舞弊之手法及類別... 10
第三節 警訊之辨認........ 11
第三章 研究方法.......... 18
第一節 個案研究.......... 18
第二節 問卷調查.......... 19
第四章 研究結果.......... 21
第一節 個案情境.......... 21
第二節 結果統計.......... 65
第五章 結論與建議........ 76
第一節 結論............. 76
第二節 研究限制.......... 77
第三節 建議............. 77
參考文獻................ 79
附錄 問卷 ................80
審計準則第四十三號公報「查核財務報表對舞弊之考量」,財團法人中華民國會計研究發展基金會,九十五年九月一日發布。
審計準則第十四號公報「舞弊與錯誤」,財團法人中華民國會計研究發展基金會,七十六年十二月十五日發布。
American Institute of Certified Public Accountants, 2003, Statement of Auditing Standard No.99: Consideration of Fraud in a Financial Statement Audit. New York, NY: AICPA.
Association of Certified Fraud Examiners,2006, 2006 Report to the Nation Occupational Fraud and Abuse.
Albrecht, S. W., M. B. Romney, and D. J. Cherrington, 1980, “Red-flagging the white collar criminal”, Management Accounting (pre-1986); 61, 9; ABI/INFORM Global, pp.51-55.
Bell, Szykowny, and Willingham, 1991, “Assessing the likelihood of fraudulent reporting: A cascaded logic approach”, KPMG Peat Marwick.
Bonner, S. E., Z. V. Palmrose, and S. M. Young, 1998, “Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases”, The Accounting Review 73: 503-533.
Gao, L. A. and R. P. Srivastava, 2005, “ The Decomposition of Management Fraud Schemes: Analyses and Implications”, working paper.
Hansen, McDonald, Messier, Bell, 1996, “A decision aid for accessing the likelihood of fraudulent financial reporting”, Auditing: A Journal of Practice and Theory; Spring 2000; 19, 1; ABI/INFORM Global, pp.169-184.
International Standards on Auditing No.240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements.
Karen V. P., 1989, “The efficacy of a red flags questionnaire for assessing the possibility of fraud”, Accounting Organizations and Society, 14, No.1/2: 153-163.
Loebbecke, Eining, Willingham, 1989, “Auditor’s experience with material irregularities: Frequency, nature, and detectability”, Auditing: A Journal of Practice and Theory (Fall): pp.1-28.
Robert K. Yin., 2002, “Case Study Research: Design and Methods Third Edition”.
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