本文是一篇会计专业论文代写范文：激进的会计政策用于财务报表Aggressive Accounting Policies Used In Financial Statement主要讲述了审计人员需要独立增加财务报告的可信度或其他主题。为了减轻风险审计世通,亚瑟·安德森依赖世通的没有进行足够的测试控制系统。
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审计人员需要独立增加财务报告的可信度或其他主题。猿110 s.290.10要求审计师识别和评价对独立性的威胁和回应通过应用安全措施,消除了威胁或降低到一个可接受的水平。世通不会倒塌如果安达信能够检测欺诈与适当的审查和审计技术。然而,安徒生已经批准世通的大部分报告不通过深入不同寻常的报告,这些管理试图隐藏了不给访问正确的。安徒生反馈,没有明显的或不寻常的交易或材料交易和管理有足够的控制,以防止材料错误的财务报表。最后,安徒生回应说,没有会计位置带由世通安徒生很不舒服没有实质性测试投入额外的努力在财务会计报表信息的维护。
当事人对危机的负责
审计师的作用是最负责的危机
他们忽视了文档和控制利用世通公司的财务人员,导致审计方法的主要缺陷。根据ASA500,审计人员需要获取充分适当的证据支持审计意见。然而,世通人员没有完全合作与安达信审计过程中。
他们施加不合理控制安徒生访问信息(310年代的访问记录)安徒生和改变文件,很难发现会计违规行为。事实上,亚瑟·安德森应该向世通公司的审计委员会披露,克服面临的问题时,有权访问会计记录。
Auditors need to be independent to add credibility to the financial report or other subject matter.APES 110 s.290.10 requires the auditor to identify and evaluate threats to independence and to respond by applying safeguards that eliminate the identified threats or reduce them to an acceptable level.WorldCom will not have collapsed if Arthur Andersen would be able to detect the fraud with proper review and auditing techniques.However,Andersen had approved most of the WorldCom's reporting without going through in-depth on unusual reporting,which the management was trying to hide by not giving access right.Andersen feedback that there were no significant or unusual transactions or material transactions and management had adequate controls to prevent a material error in the financial statements.Lastly,Andersen responded that there were no accounting position take by WorldCom with which Andersen was not comfortable without putting in extra effort on substantive testing of information maintained in financial accounting statements.
当事人对危机的负责——Parties most responsible for the crisis
审计师的作用是最负责的危机——Auditor's role in being the most responsible for the crisis
In order to mitigate the risk in auditing WorldCom,Arthur Anderson relied on WorldCom's control systems without conducting sufficient tests.They overlooked the documentation and controls that were exploited by WorldCom's finance personnel,resulting in a major flaw in the auditing approach.According to ASA500,auditors are required to obtain sufficient appropriate evidence to support their audit opinion.However,the WorldCom personnel were not fully co-operative with Arthur Andersen in the course of its audits.
They exerted unreasonable control over Andersen to access the information(S 310 Right of access the records)and alter documents for Andersen,making it difficult to discover accounting irregularities.In fact,Arthur Anderson should have disclosed to WorldCom's Audit Committee and overcome the problem when it is facing the right to access the accounting records.
