재무제표감사에서 부정의 평가

Consideration of Fraud in a Financial Statement Audit

This study is intended help establish Korean certified public accountants' responsibility to detect fraud through understanding the american counterpart's responsibility to detect fraud. AICPA's SAS No.53 through 61, issued in 1988, were all responsive to the issues underlying the expectation gap, namely, a series of business failure that revealed material misstatements. Those SAS increased the auditor's responsibility to detect fraud, sharpened the guidance on how to meet that heightened responsibility, and created new responsibilities to communicate both the existence of errors and irregularities and the condition that enabled them to occur. AICPA's Auditing Standard Board has issued recently SAS No.82, Consideration of Fraud in a Financial Statement Audit, provides expanded operational guidance on the auditor's consideration of material fraud in conducting financial statement audit. The new SAS, which supersedes SAS No.53, The Auditor's Responsibility to Detect and Report Errors and Irregularities, is affective for audits of financial statements for periods ending on or after December 15, 1997. The current consideration of fraud in financial statement audit in Korea are based on SAS No.53 in the USA. It seems desirable to have additional and more detailed procedures which are suitable in Korea audit environment.