SIM Flashcards
記住一些很散的知識點
以下factor屬於哪個控制組件?
Authorization of transactions
內部控制=
兩個控制,監控信息風險
Existing control activities
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Participation of those charged with governance
內部控制=
兩個控制,監控信息風險
Control environment
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Internal audit function
內部控制=
兩個控制,監控信息風險
Monitoring
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Assignment of authority, responsibility, and accountability
內部控制=
兩個控制,監控信息風險
Control environment
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Adoption of new accounting principles
內部控制=
兩個控制,監控信息風險
Risk assessment
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Proper presentation of transactions and related disclosures
內部控制=
兩個控制,監控信息風險
Information and communication systems
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
New personnel
內部控制=
兩個控制,監控信息風險
Risk assessment
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Segregation of duties
內部控制=
兩個控制,監控信息風險
Existing control activities
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Human resource policies and practices
內部控制=
兩個控制,監控信息風險
Control environment
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Incorporation of new technology
內部控制=
兩個控制,監控信息風險
Risk assessment
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Pre-numbering of documents
內部控制=
兩個控制,監控信息風險
Existing control activities
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Measurement and recording of proper monetary values
內部控制=
兩個控制,監控信息風險
Information and communication systems
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
The way in which significant events are captured by the accounting system
內部控制=
兩個控制,監控信息風險
Information and communication systems
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Operating performance reviews
內部控制=
兩個控制,監控信息風險
Existing control activities
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下factor屬於哪個控制組件?
Corporate restructuring
內部控制=
兩個控制,監控信息風險
Risk assessment
【內部控制組件(Components of Internal Control)】:
控制環境(Control Environment)
風險評估(Risk Assessment)
控制活動(Control Activities)
信息與溝通(Information and Communication)
監控活動(Monitoring Activities)
以下情境會出現什麼類型的問題
Significant related-party transactions not in the ordinary course of business
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Opportunities—Misstatements from fraudulent financial reporting
關聯方交易提供詐欺的機會。這是因為關聯方交易的條款通常有別於一般商業交易。關聯方交易的獨特性和複雜性可能會提供偽造交易報告的機會。
以下情境會出現什麼類型的問題
Promotions, compensation, or other rewards inconsistent with expectations
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Incentives/pressures—Misstatements arising from misappropriation of assets
當管理階層的升遷、補償或其他獎勵與預期不一致時,可能會對管理階層施壓,迫使他們挪用資產。
以下情境會出現什麼類型的問題
Significant bank accounts in tax-haven jurisdictions for which there appears to be no clear business justification
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Opportunities—Misstatements from fraudulent financial reporting
在避稅管轄區開立大量銀行帳戶,但似乎沒有明確的商業理由,這會造成虛報數字的機會。例如,有些司法管轄區為外國企業提供財務保密,讓企業可以隱藏其中的資產。
以下情境會出現什麼類型的問題
Large amounts of cash on hand or processed
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Opportunities—Misstatements arising from misappropriation of assets
手頭上的大量現金為盜竊現金提供了可乘之機。
以下情境會出現什麼類型的問題
Ineffective board of directors or audit committee oversight over internal control
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Opportunities—Misstatements from fraudulent financial reporting
董事會或稽核委員會對內部控制的監督不力,會提供機會繞過與財務報告程序相關的控制,這可能會讓詐欺性財務報告發生。(負責治理者有責任考慮繞過控制或對財務報告程序施加其他不當影響的可能性)。
以下情境會出現什麼類型的問題
Inadequate physical safeguards over cash, investments, or inventory
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Opportunities—Misstatements arising from misappropriation of assets
現金、投資或存貨的實體保全措施不足,為竊取這些資產提供了機會。
通常造成實際上財物損失就會是資產挪用,
關鍵詞for personal use
以下情境會出現什麼類型的問題
New accounting, statutory, or regulatory requirements
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Incentives/pressures—Misstatements from fraudulent financial reporting
財務穩健性或獲利能力可能會受到經濟、產業或實體營運狀況的威脅,例如新的會計、法定或法規要求。這種威脅可能導致故意誤報財務報表數字。
以下情境會出現什麼類型的問題
Excessive interest by management in maintaining or increasing the entity’s stock price
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Attitudes/rationalizations—Misstatements from fraudulent financial reporting
管理階層對於維持或提高實體股價的過度興趣,可能會導致管理階層偽造數字,使股價上升。
以下情境會出現什麼類型的問題
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
以下情境會出現什麼類型的問題
Management has significant financial interests in the entity
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Incentives/pressures—Misstatements from fraudulent financial reporting
如果管理階層在實體中擁有重大財務利益,這可能會對管理階層造成過大的壓力,以確保實體有良好的表現(即確保其個人財務利益受到保護)。這可能會導致欺詐性的財務報告。
以下情境會出現什麼類型的問題
Inadequate monitoring of controls, including automated controls and controls over interim financial reporting
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Opportunities—Misstatements from fraudulent financial reporting
監控不足(包括自動化監控和中期財務報告監控)會讓員工有機會從事偽造財務報告的行為。
以下情境會出現什麼類型的問題
Management failing to correct known significant deficiencies on a timely basis
選項:
1.Attitudes/rationalizations- misappropriation of assets
2.Attitudes/rationalizations- financial reporting
3.Incentives/pressures-misappropriation of assets
4.Incentives/pressures- fraudulent financial reporting
5.Opportunities -misappropriation of assets
6.Opportunities- fraudulent financial reporting
7.Does not apply
Attitudes/rationalizations—Misstatements from fraudulent financial reporting
管理階層未能及時糾正已知的重大缺陷,可能反映出管理階層漠視控制。控制方面的重大缺陷可能會讓欺詐性的財務報告發生。
前提條件
The client’s year-end is December 31, Year 1
The anticipated audit report date is February 15, Year 2
情況
律師的回覆信日期是2年1月21日,而審計報告的日期是2年2月15日。律師的回覆信表明,截至1年12月31日,律師並未參與任何重大訴訟、索賠或評估案件,且公司應付律師的費用為3,675美元。
根據情況:
Legal response is appropriately dated
Update legal response
Update report date
Update legal response
審計師應要求律師更新法律回覆(legal response)的原因是,律師的回覆信日期與審計報告日期之間有幾週的時間差(1月21日到2月15日)。在這段期間,可能發生新的訴訟、索賠或其他法律事項,因此審計師需要確保在這段期間內沒有新的法律問題可能會影響公司財務報表的披露或損失的評估。這樣做是為了確保審計報告涵蓋了所有最新的信息,並且公司沒有任何未披露的法律風險。
前提條件
The client’s year-end is December 31, Year 1
The anticipated audit report date is February 15, Year 2
情況
律師的回覆信是2年2月26日,而原本審計報告的日期是2年2月15日。律師回覆提到了一個於1年12月發生的訴訟案件(K. Bowt訴XYZ公司),且目前無法評估不利結果的可能性或估算潛在損失的金額範圍。
根據情況:
Legal response is appropriately dated
Update legal response
Update report date
Update report date
因為律師回覆信中的訴訟信息是在2月15日審計報告日期之後才收到的,這屬於與財務報表相關的重大事件,代表潛在的損失或風險。因此,這個訴訟必須在財務報表的附註中披露,但由於無法估計損失,附註中只會說明訴訟的性質,而不會披露具體金額。
要更新報告日期的原因是,律師回覆信的日期(2年2月26日)提供了在2月15日之後才知悉的重大信息。這要求審計報告要反映最新的法律資訊,因此審計師必須選擇以下兩種方式之一:
雙重日期(dual dating):保持審計報告的主要日期為2月15日,但同時添加一個與此訴訟相關的2月26日的附註,表明該事件是在2月15日之後才得知的。
更改報告日期:將整個審計報告的日期更改為2年2月26日,使得報告涵蓋了所有在此日期之前已知的事項。