在流行病中未发现欺诈的审计风险增加

M. Shygun, U. Marchuk
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引用次数: 0

摘要

已经研究了2019冠状病毒病对审计质量的影响,并确定了增加欺诈范围的风险。本文概述了审计公司提供的服务范围,包括:会计、财务报告、税务服务、工资服务、劳动支持和保险、规划和报告、咨询服务。这些因素表明,在2019冠状病毒病期间,欺诈数量有所增加,并且可能会增加,因为在数字环境中,欺诈检测更加困难。本文概述了2020年和2021年的收入,并对10家最大的国际审计公司进行了评级。对每一所代表的国际审计公司的收入变化进行了分析性评估。值得注意的是,在美国注册的公司已经适应了新冠肺炎疫情改变的经济格局。有人指出,根据审计分析报告,有800家公司报告了与大流行病风险变化有关的内部控制方面的变化。本文给出了四大会计师事务所2009年至2020年的总收入动态。据称,德勤在美国的收入份额最大,而毕马威在阿姆斯特丹的收入在欧洲、中东和非洲的收入份额最大。值得注意的是,这两家主要的国际审计公司的大部分收入来自审计、保证、审计和公司风险。四大国际审计事务所按业务类型在2020年国际服务市场上的收入分配。全球管理欺诈统计数据估计为12%,审计师和会计统计数据为14%,经营欺诈统计数据为15%。一般来说,管理层将会计师编制的财务报表与外部审计师编制的财务报表进行比较的能力有助于评估绩效和风险评估,独立审计师的意见在决策中为相关利益相关者提供指导,并创造和帮助减少信息不对称。世界上最成功的10家国际审计公司在2020 -2021年期间员工数量变化的动态。确定了2019冠状病毒病大流行期间远程工作的影响,以及审计事务所及其员工通过组织支持(雇主对员工)和组织承诺(员工对雇主承诺)提供的反馈。将组织支持分为:对公司的支持感和对同事的支持感。一般来说,在发生大流行病的情况下,绝大多数会议都是通过数字通信渠道举行的,这对工作人员的福祉和精神状态产生了重大影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INCREASE IN AUDIT RISKS OF NON-DETECTION OF SCAM IN A PANDEMIC
The impact of Covid-19 on the quality of audits has been studied and the risks of increasing the range for fraud have been identified. The article outlines the range of services provided by audit companies, including: accounting, financial reporting, tax services, payroll services, labor support and insurance, planning and reporting, consulting services. These factors indicate that the number of frauds increased during Covid-19 and may increase, as fraud detection is more difficult in the digital environment. Revenues for 2020 and 2021 are outlined and a rating of the 10 largest international audit companies is built. An analytical assessment of changes in the income of each of the represented international audit companies was performed. It is noted that companies registered in the United States have adapted to the economic landscape changed by Covid-19. It was noted that according to the Audit Analytics report, 800 companies reported changes in their internal control related to changes in pandemic risks. The dynamics of the total income of audit firms of the Big Four from 2009 to 2020 is given. It is stated that while Deloitte received the largest share of its revenue in America, KPMG's Amsterdam-based revenue was the largest in Europe, the Middle East and Africa. It is noted that the two leading international audit companies received a significant portion of their revenues from auditing, assurance, auditing and corporate risks. The income of international audit firms of the Big Four by types of activity in 2020 on the international market of services is allocated. Management fraud statistics are estimated at 12%, auditor and accountant statistics at 14% worldwide, and operating fraud statistics at 15%. In general, the ability of management to compare the financial statements prepared by the accountant with external auditors helps in assessing performance and risk assessment, and the independent auditor's opinion serves as a guide for relevant stakeholders in decision-making, and creates and helps reduce information asymmetry. The dynamics of changes in the number of employees for the period 2020 -2021 in the 10 most successful international audit companies in the world. The impact of remote work through the COVID-19 pandemic and the feedback from audit firms and their employees through organizational support (employer-to-employee) and organizational commitment (employee-to-employer commitment) are identified. The division of organizational support into: a sense of support for the company and a sense of support for colleagues. In general, in the event of a pandemic, the vast majority of meetings take place through digital communication channels, which significantly affects the well-being and mental state of staff.
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