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1、InformationSecurityJournal:AGlobalPerspective,17:2-12,2008Copyright©Taylor&FrancisGroup,LLCISSN:1939-3555print/1939-3547onlineDOI:10.1080/CurrentTrendsinFraudanditsDetectionW.SteveAlbrecht1,ChadAlbrecht2,andConanC.Albrecht11MarriottSchoolofManagement,BrighamYoungUniversit
2、y,Provo,UT,USA2JonHuntsmanSchoolofBusiness,UtahStateUniversity,Logan,UT,USAAddresscorrespondencetoDr.W.SteveAlbrecht,BrighamYoungUniversity,Accountancy,730-CTNRB,Provo,UT84602.E-mail:steve_albrecht@byu.eduABSTRACTThisarticlediscussesthebasicnatureoffraud,includingthemajor
3、accountingscandalsofthelastdecade.Thearticlealsodiscussestheroleofauditorsandifauditorsshouldbeheldliablefornotdetectingfinancialstatementfraud.Thearticleexaminesrecentstandards,rules,andactsputinplaceafterthemajorfraudsofthe1990sandearly2000s,includingSarbanes-Oxley,newr
4、ulesbytheNYSEandNASDAQ,andSAS92.Finally,thearticlediscusseswhetherthesenewstandards,rules,andactswillhaveanimpacttodeterfinancialstatementfraudsfromoccurringinthefuture.KEYWORDSbaud,forensicaccounting,baudaudits,frauddetection,financialstatement什aud,什audexaminationINTRODU
5、CTIONExecutivesandemployeesofmostorganizationsconductbusinesswithintegrity.Theirfinancialstatementsaretransparentandrepresentthefinancialstateoftheorganization.However,somesuccumbtopressuresandopportunitiestomaketheircompanieslookbetterthantheyreallyare.Theseindividualsof
6、tenseektoundulyenrichthemselvesintheirstewardshiproles,increasetheirfinancialstatus,orgaintherespectofothersthroughadishonestimage.Whileitmayseemthatfraudiscenteredincertainindustries,thissmallminorityofdishonestpeopleexistsineveryprofessionandindustry.Societyhaslongheldt
7、hattheprotector-the“publicwatchdog(UnitedStatesv.ArthurYoung&Co.,1984)”一againstthisdishonestminorityinpubliccompaniesisthefinancialstatementauditor.IntheUnitedStates,ArthurLevitt,formerchairmanoftheSecuritiesandExchangeCommission(SEC),explainedanauditor’srolethisway:“Amer
8、ica’sauditorsweregivenafranchisebytheSecuritiesActsof1933and1934toprovidethepublicwithaccurateau
