关于舞弊评价体系的2000年报告【外文翻译】

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1、本科毕业论文（设计）外文翻译外文出处Adecisionaidforassessingthelikelihoodoffraudulentfinancialreporting2000[R].NewYork：AmericanAccountingAssociation，2000.P1-P4外文作者BellT.JCarcello原文：Adecisionaidforassessingthelikelihoodoffraudulentfinancialreporting2000SASNo.82,ConsiderationofFraudinaFinancialStatementAudit,providesgu

2、idanceontheauditor'sresponsibilityto"planandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement,whethercausedbyerrororfraud"(AICPA1997).Fraudincludesbothfraudulentfinancialreportingandmisappropriationofassets.Thefocusofthispaperisonfraudulentfina

3、ncialreporting.Priorstudieshavefoundthatfailingtodetectfraudulentfinancialreportingcanexposetheauditortoadverselegaland/orregulatoryconsequences.Forexample,CarcelloandPalmrose(1994)foundasignificantpositiveassociationbetweenthepresenceofafinancial-reportingirregularityandlitigationagainsttheauditor.

4、Also,Ferozetal.(1991)foundthatanauditor'sfailuretoconsideraclient'sfraudpotentialwascitedin20percentoftheAccountingandAuditingEnforcementReleasesbroughtagainstauditors.Giventheadverselegalandregulatoryconsequencestoauditorsfromfailingtodetectfraudulentfinancialreporting,researchthatcanhelpauditorsas

5、sessfraudriskisofinteresttobothacademicsandpractitioners.Thisstudyhastwoobjectives.First,weprovideevidenceontheefficacyofadecisionaidthatcouldbeusedtoassesstheriskoffraudulentfinancialreporting.Thelogisticregressionmodelreportedinthepapercanprovideanindependentassessment11ofthelikelihoodoffraudulent

6、financialreportingthatcancomplementtheauditor'sunaidedriskassessment.Ourmodelembodiesasetoffraud-riskfactorsthatdemonstratedbetterclassificatorypowerthanalargenumberofalternativesetsevaluatedduringthestudy.Inusingthemodel,theauditorfirstassesseswhetherthese"best-model"riskfactorsarepresentfortheclie

7、nt.Thedecisionaidthenweightsandcombinestheseindividualjudgmentsintoanoverallassessmentoftheprobabilityoffraudulentfinancialreporting.Priorresearchsuggeststhatproperlyweightingandcombiningfraud-riskfac