政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30202
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113648/144635 (79%)
造訪人次 : 51689537      線上人數 : 421
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30202


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/30202


    題名: 會計師對受查者虛偽銷貨風險之管理─個案研析
    作者: 嚴奕奇
    貢獻者: 馬秀如
    嚴奕奇
    關鍵詞: 舞弊
    虛偽銷貨
    查核程序
    關係人交易
    fraud
    fictitious sales
    audit procedure
    related party transaction
    日期: 2007
    上傳時間: 2009-09-11 17:26:48 (UTC+8)
    摘要: 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.
    參考文獻: 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”.
    描述: 碩士
    國立政治大學
    會計研究所
    94353027
    96
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094353027
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    index.html0KbHTML2262檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋