利用博弈论和战略性推理来防止和发现舞弊【外文翻译】

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1、外文翻译原文：UsingGameTheoryandStrategicReasoningConceptstoPreventandDetectFraudINTRODUCTIONThiscommentaryreviewsacademicresearchfromseveraldisciplinesforinsightsregardinghowauditingstandardsandauditresearchcanassistauditorsindetectinganddeterringfraudulentfinancialreporting(herea

2、fterfraud).Reducinganddetectingfraudisahighpriorityintheauditprofessionaswitnessedbyrecentregulationsintendedtoimproveauditors'abilitytodetectfraud,suchasSASNo.99,andtheoft-citednotionthatactionstakentoreducetheprospectoffraudshoulddampenstockmarketvolatility{WallStreetJourn

3、al2002).Webelieveitwillbecomeanevenhigherpriorityinthefuture.Someleadersintheprofessionarguethatunintentionalfinancialstatementerrorwilldiminishbecauseoftechnologyandthatfuturedemandforauditswilldependlargelyontheirabilitytodetectordeterfraud(Elliott2002).Accordingly,improvi

4、ngfrauddetectionanddeterrencemaybecriticalfortheviabilityoftheauditprofession.Webelievethatauditingstandardsmustcompensateforauditors'judgmentlimitationstoeffectivelydetectanddeterfraud.Therefore,weencouragestandardsthatexplicitlyrecognizethestrategicnatureoffraudandthathelp

5、auditorseffectivelyreasoninthefraudsetting.Ourreviewfocusesonassistingauditorsinperformingthreekeytasks—fraudriskassessment,auditplanning,andauditplanimplementation—andsuggestsfourmainfindingsandrecommendationslCurrentfraudchecklistsmayinhibitauditors'abilitytopredictfraud.W

6、erecommendthatauditorsstructuretheirfraudriskassessmentstofacilitateeffectivepredictionsandprovideideasondoingso.lBecausetheauditcanmanipulatesomefraudcues,auditplanningshouldemphasizethatthesecuesmustbecautiouslyreliedonwhenassessingfraudrisk.lBecauseauditproceduresaregener

7、allyquitepredictable,auditplansshouldvarythetiming,type,andrandomnessofaudittests.lAuditpolicyshouldencouragefrequentupdatesoffraudjudgmentsTHEFRAUDSETTINGCarefuldistinctionbetweenthefraudsettingandotherauditsettingsfacilitatesouranalysisofpriorresearchfindingsandobservation

8、softhepracticeenvironment.Unintentionalnonfraudulentfinancialstatementerror