Audit Responsibilities and Objectives(英文版)(ppt 38页)

Audit Responsibilities and Objectives(英文版)内容提要：
External Auditors and Fraud：
The following SASs relate to fraud:
SAS 99 and 82 Considerations of fraud in financial statements
SAS 54 Illegal acts by clients
SAS 57 Auditing accounting estimates
SAS 61 Communications with audit committees
SAS 82 Fraud Considerations：
Understand fraud risk factors
Assess fraud risks throughout audit
document assessment and response to risks
Use professional skepticism
Design audits to provide reasonable assurance of detecting  material fraud that would affect the financial statements
Report fraud to appropriate persons
Management one level above fraud
Audit committee if management is involved.
 
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