Mautz & Sharaf 1961 Mautz & Sharaf

Mautz & Sharaf 1961 Mautz & Sharaf 1961 1

Mautz & Sharaf 1961 Mautz & Sharaf 1961 2

0-1 0-1 0-1 0-1 - 3

COSO 28 4

1!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 1!!!!!!!!!!!!!!!!!!!!! 8!!!!!!!!!!!!!!!!!!! 14!!!!!!!!!!!!!!!! 14!!!!!!!!!!!!!!!!!!!!! 15!!!!!!!!!!!!!!!!!!!! 17!!!!!!!!!!!!!!!!! 23!!!!!!!!!!!!!!! 26 -!!!!!!!!!!!!!!!!! 30!!!!!!!!!!!!!!!!!!!!!! 35!!!!!!!!!!!!!! 35!!!!!!!!!!!!!!!!!!!! 39!!!!!!!!!!!! 44!!!!!!!!!!!!!!!! 46!!!!!!!!!!!!!!!!!!!! 52!!!!!!!!!!!!!!!!!! 55!!!!!!!!!!!!!!!!!!!!!! 60!!!!!!!!!!!!!!!! 60!!!!!!!!!!!!!!!!!! 65 69!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 73!!!!!!!!!!!!!!!!!!!!!! 73!!!!!!!!!!!!!!!!!!!!!! 75!!!!!!!!!!!!!!!!!!!!!! 77!!!!!!!!!!!!!!!!! 79 1

81!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 84!!!!!!!!!!!!!!!!!!!!!! 87 90!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 90!!!!!!!!!!!!!! 95!!!!!!!!!!!!!!!!!!!!!!! 96!!!!!!!!!!!!!!!!!!!!!! 102!!!!!!!!!!!!!!!!!!!!!!!! 105!!!!!!!!!!!!!!!!!!!!!! 105!!!!!!!!!!!!!!!!!!!!!! 119!!!!!!!!!!!!!!!!!! 129!!!!!!!!!!!!!!!!!! 131!!!!!!!!!!!!!!!! 132!!!!!!!!!!!!!!!!!!!!!!!! 134!!!!!!!!!!!!!!!!!!!! 134!!!!!!!!!!!!!!!!!!!! 141!!!!!!!!!!!!!!!!!! 148!!!!!!!!!!!!!!!!!! 154!!!!!!!!!!!!!!!!!!!!!!!! 164!!!!!!!!!!!!!!! 164!!!!!!!!!!!!!!!!! 168!!!!!!!!!!!!! 176 COSO!!!!!!!!!! 182!!!!!!!!!!!!!!!!! 187!!!!!!!!!!!! 190 1!!!!!!!!!!!!!! 200 2 Washoe!!!!!!!!!!!! 205 3!!!!!!!!!!!!!!!!! 206 4!!!!!!!!!!!!!!!!!!! 207 5!!!!!!!!!!!!!!!!! 208 6!!!!!!!!!!!!!! 208 2

7 209!!!!!!!!!!!!!!!!! 214!!!!!!!!!!!!!!!!!!!!!!!! 214!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 216!!!!!!!!!!!!!!!!!!!! 222!!!!!!!!!!!!!!!!!!!! 225!!!!!!!!!!!!!!!!!! 227!!!!!!!!!!!!!!!!!! 239!!!!!!!!!!!!!!!!!!!!!! 239!!!!!!!!!!!!!!!!!!!!!! 245!!!!!!!!!!!!!!!!!!!!!!! 248!!!!!!!!!!!!!!!! 248 248!!!!!!!!!!!!!!!!!!!! 256!!!!!!!!!!!!!!!!!!! 262!!!!!!!!!!!!!!!!!!! 265!!!!!!!!!!!!!!!!!!!! 269!!!!!!!!!!!!!!!!!!!! 276!!!!!!!!!!!!!!!!!!! 278!!!!!!!!!!!!!!!!!!! 286!!!!!!!!!!!!!!!!!!! 294!!!!!!!!!!!!!!!!!!!! 28!!!!!!!!!!!!!!!!!!! 296 297!!!!!!!!!!!!!!!!!!! 301!!!!!!!!!!!!!!!!!! 303!!!!!!!!!!!!!!!!!! 304!!!!!!!!!!!!!!!!!! 305!!!!!!!!!!!!!!!!!! 306!!!!!!!!!!!!!!!!!! 308!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 309 the South Sea Company!!!!!!!! 309 Ultramares Corp.!!!!!!!!!!!! 310 3

Mckesson & Robbins!!!!!!!!!!!!!! 312!!!!!!!! 313 Enron Corporation!!!!!!!!!!!! 314 WorldCom!!!!!!!!!!!!! 317 HealthSouth Corporation!!!!!!!! 319!!!!!!!!!!!!!!!!!!!!!!!!!!!! 330!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 324 4

1. 1881 1892 1912 1949 1

1941 2. 1961 Mautz Sharaf Mautz Sharaf Mautz Sharaf 3. 1972 4. 1978 2

1853 50 100 20 40 1938 3

20 25 1853 Pixley 1881 Dicksee 1892 20 Montgomery 1912 Mautz Sharaf 1961 1972 AAA 1978 Schandl 1941 1 Brink 11 1973 Sawyer 4

1961 Mautz Sharaf 1972 AAA Mautz Sharaf Mautz Sharaf AAA 5

6

7

Mautz Sharaf 1961 20 60 70 Mautz Sharaf 70 80 80 90 1-1 8

1-1 Mautz Sharaf Schandl Anderson The Philosophy of Auditing 1961 Theory of AuditingEvaluationInvestigation and Judgment 1978 The External AuditConcepts and Techniques 1977 Tom Lee Sullivan Jerry Grospelius Defliese Jaenicke Montgomerys AuditingTenth Edition 1985. Company Auditing 1984 David Flint Philosophy and Principles of Auditing An Introduction 1988 80 1-2 1-2 1994 1996 2002 1995 1996 9

10

1. 2. 11

1 2 3 4 5 6 12

1-1 1-1 13

16 18 1721 1845 1862 20 19291933 1918 1980 12 14 14

1980 12 23 1981 1 1 1986 1988 1993 1995 1997 5 8 IFAC 1999 2002 2003 12 31 61 255 4 627 828 3 799 1721 Charles Snell AICPA 5 11 1991 audit attestation 15

assurance 20 40 management consulting services 1993 1998 10 1998 Previts G. Columbus 1932 16

1865 PW 1913 AA AA AY C & L - DHS -E & W PMM PW TR The Big Eight 1979 KMG The Big Nine 1987 PMM KMG KPMG 1989 E & W AY E & Y DHS TR D & T The Big Six 1997 PW C & L Price Waterhouse & Coopers The Big Five 2-1 2-1 Price Waterhouse & Coopers Andersen World Ernst & Young Klynved Peat Marwick Goerdeler Deloitte & Touche 1999 153 1 183 10 000 146 000 139 412 2 788 93 916 109 675 6 200 58 700 104 825 6 790 64 510 90 725 5 608 60 790 2002 8 The Big Four 17

2003 2-2 2-2 2002 2002 CPA CPA 1 76 631 391 1 2 33 439 176 10 3 29 152 105 33 4 24 632 146 16 5 10 089 223 4 6 8 342 321 2 7 7 081 165 11 8 6 498 160 13 9 6 464 191 8 10 6 324 238 3 11 5 524 127 23 12 4 762 130 21 13 4 744 89 45 14 4 531 80 59 15 4 530 205 6 16 4 342 146 16 17 4 204 110 31 18 4 088 96 26 19 3 976 91 43 20 3 796 65 86 21 3 711 144 19 22 3 684 214 5 23 3 616 104 36 24 3 588 105 33 25 3 565 149 15 26 3 531 128 22 27 3 499 63 90 28 3 367 72 72 29 3 337 67 80 30 3 268 146 16 18

2002 CPA CPA 31 3 232 80 59 32 3 196 64 87 33 3 145 116 28 34 3 135 113 29 35 3 088 199 7 36 3 009 81 55 37 3 002 105 33 38 2 962 102 38 39 2 948 93 41 40 2 898 126 24 41 2 834 179 9 42 2 786 138 20 43 2 768 83 51 44 2 742 67 80 45 2 701 117 27 46 2 658 79 62 47 2 633 66 85 48 2 631 84 49 49 2 629 81 55 50 2 596 78 63 51 2 576 84 49 52 2 553 88 44 53 2 545 121 25 54 2 537 76 68 55 2 504 71 73 56 2 503 64 87 57 2 411 78 63 58 2 344 62 94 59 2 337 165 11 60 2 319 55 106 61 2 211 81 55 62 2 193 75 69 63 2 154 83 51 64 2 149 77 65 65 2 141 75 69 66 2 105 69 75 67 2 103 63 90 68 2 023 55 106 69 2 021 99 39 19

2002 CPA CPA 70 1 990 57 102 71 1 967 67 80 72 1 961 106 32 73 1 917 86 47 74 1 902 30 # 75 1 893 62 94 76 1 885 69 75 77 1 877 82 54 78 1 875 20 # 79 1 860 97 40 80 1 803 80 59 81 1 778 63 90 82 1 769 81 55 83 1 753 104 36 84 1 712 36 178 85 1 705 43 134 86 1 689 92 42 87 1 679 28 # 88 1 673 33 # 89 1 659 23 # 90 1 649 55 106 91 1 606 23 # 92 1 586 71 73 93 1 579 32 # 94 1 561 83 51 95 1 540 67 80 96 1 536 14 # 97 1 534 77 65 98 1 514 77 65 99 1 513 55 106 100 1 512 48 119 # 80% 1 /3 20

50% 1999 35% 2001 4 60 20 2000 78 1 /4 1998 1999 partner 1 manager 21

2 senior auditor 3 staff assistant 2 ~ 3 1993 1996 1997 1998 30 200 30 200 2000 4 20 90 22

1995 1997 72 Tom Lee 1853 Stewart1977 400 1880 400 Stephen Walker1995 19 60% 1852 1853 23

ICAEW ICAS ICAI ACCA CIMA CIPFA CCAB APB 20 90 1887 1897 1899 1902 1905 1917 1957 AICPA 1987 Ronald Reagan AICPA 100 1988 11 1995 2002 19 24

5 000 14 6 1 2 3 4 5 6 7 8 9 10 11 1853 20 90 20 90 1997 1998 2001 The Accountancy Foundation 2003 AICPA 1977 AICPA Public Over- 25

sight Board POB Peer Review 2002 1 POB 2002 7 - Sarbanes-Oxley Act 118 90% 6 4 26

3 9-203 5 3 2-1 2004 27

2-1 CPA CPA 1 1999 6 28

2 1 1993 32% 1999 51% 45% 30% 19% 2001 93. 4 17 2000 2 700 2 500 2 5 000 1 000 3 84 8. 5 10 2001 90 1995 8 29

1992 1996 10 700 2. 29 10 16 50 90 30 30 - - Sarbanes-Oxley Act of 2002 2002 7 25 - - Sarbanes Oxley WorldCom - 1998 2002 8 2001 15 13 5 25 2002-30

14 000 12 ~ 14 404 2004 6-601 SEC 2003 7. 76 0. 98 200 701 1 2 2 5 3 1 20-1933 1934 - - Public Company Accounting Oversight Board PCAOB 31

5 5 3 5 7 1 203 5 2 204 GAAP 3 206 CEO CFO CAO 501 NSE 401 32

SEC 409 CEO CFO 1 2 SEC 2003 4 SEC 404 1 2 33

SEC 34

11 1840 160 3000 992 18401949 1911 1932 1934 1949 1949 10 1983 8 34 1982 12 4 91 35

109 1983 9 1988 1994 8 31 1995 1 1 1997 10 21 1998 8 2 000 15 6 25 18 1983 300 1 400 1 300 1998 2 000 390 36

1999 5 30% 20 1 ~ 2 1998 88 600 1986 1999 1999 11 2 4 700 3 ~ 4 70% ~ 80% 1998 6 000 5 400 37

1998 400 20032007 2007 2007 1998 38

3 + 1 2007 1996 2003 6 23 2002 2004 6 23 2003 11994 7 2001 2003 3 285 2 4 7 415 31999 1. 31 1. 09 39

2 204 42003 162. 1 62. 91 38. 8% 17. 01 8 11 1 5 16. 54 1 000 11 50% 21 2 22. 79 2001 16 2002 2 3 1 167 110 1 927 4 4 000 22003 12 216 8 500 32001 4 805 10. 8 12. 5 80% 8 14. 8 14. 7 40

1 801 4 14 9 1. 36 1 804 360 52003 2004 3 1. 2 5 174 4 111 1 21 30 69 2 7 141 128 3 7. 91 4 9 650 4 2002 4. 92 2001 216 5 13 74. 21 19. 29 6 23. 74 24. 82 28 4. 89 72000 2002 236 110 175 2. 21 7 1 41

10 150 70% 1 2002 215 247 32 15% 1998 2002 78 2 6 818 631 78. 4 32. 8 42% 19941996 11. 2 4. 57 3 45 29. 7 66% 15. 3 12 10 1 20012002 5 6 007 5 728 5 2 12 27. 28 71% 40% 80% 3 2002 2 561 2002 2003 6 600 42

1 2 3 4 2000 3 2003 1. 2007 43

2. 10 3. 1 2 3 44

4 5 6 7 watchdog 1. 1 2 3 4 5 6 7 8 9 10 2. 3. 4. 5. 6. 45

3 10 46

50% 70% 47

1 2 3 48

4 5 6 3 49

3 7 10 50

51

160 52

1 2 1981 53

1981 54

1 2 3 20 40 60% 80% 2007 1 2 3 55

1999 2000 1983 1 200 2001 14 20 1 300 56

WTO 57

25 50 58

2007 3 + 1 59

Lawrence Sawyer 19 20 1844 1875 1 1 Brink 1941 1 1973 Sawyer 2 1941 11 IIA Altamonte Springs Thurston 1944 IIA 1974 60

1997 IIA IIA 50 000 1 1948 3 Kent Audits of Operations 1957 IIA Operational Auditing 2 1932 Ross The Management Audit 3 3-1 3-1 2001 IIA 1. 1983 130 61

1985 8 1987 CIIA IIA1997 IIA 8 30 29 50 1 000 2. 2003 5 3. 2004 62

63

64

1 2 3 4 65

1 2 66

67

68

69

70

71

72

1953 The Committee on Terminology 1974 1972 20 80 73

1989 3 91 David Flint1988 20 70 80 20 60 80 Deep Pockets 74

Churchill1982 Behavioral Theory 1721 20 30 20 30 80 1934 1936 20 80 SEC 19871997 72% CEO 43% CFO 83% CEO CFO AICPA 1977 16 17 1988 53 54 75

5-1 1 2 3 4 5-1 76

5 6 7 8 9 1961 8 1. 2. 77

3. 20 30 50 2 3 4. 5. 6. 7. 2002-8. 78

79

1 2 80

81

82

1 83

2 5-2 5-2 84

1 2 3 5% ~ 10% 5% 0. 5% ~ 1% 1% 0. 5% ~ 1% 100 200 100 85

5-3 14 000 700 2 100 4 200 7 000 1% 140 140 1% 5-3 700 7 2 2 100 21 26 4 200 42 70 7 000 70 42 14 000 140 140 86

= / 4% 80% 50% 4% /80% 50% = 10% 87

88

89

6-1 Mautz & Sharaf 1961 6-1 90

1 2 3 4 5 1 2 3 4 5 6-2 6-2 scanning 91

1 2 3 6-1 6-1 92

93

10 94

1 2 3 4 5 6 7 95

the concept of accounting propriety 1 2 the concept of adequate disclosure protective disclosure the concept of audit obligation Michael J. Pratt1982 96

Mautz & Sharaf1961 1 2 3 1962 G 1 2 1982 Brink & Witt 2000 11 ISB self-interest threats self-review threats advocacy threats familiarity or trust threats intimidation threats 1 97

2 3 4 5 1 2 98

1931 1992 The Liability Crisis in the United States Impact on the Accounting Profession 40 1999 AICPA 1 2 99

Arthur Levitt 2000 Logan IT SARS SARS Severe Acute Rebranding Syndrome 2000 5 Ernst & Young 2000 8 Arthur Anderson 2001 2 KPMG 2002 Pricewaterhouse Coopers Deloitte Touche Tohmatsu 100

proficiency groups 1 1 1 1 1 101

1 999 AICPA Ezzell profession accountingtrade trade Socrates Hume John Locke 102

Kant Roscoe Pound Carey Abraham Flexner 1 2 3 4 5 6 1 56 Mautz & Sharaf 1961 103

19 19 20 1875 104

1993 7 46 2 105

5 2 5 15 15 1 15 106

30 5 30 30 107

1 5 1 5 15 15 60 15 15 108

1982 12 4 91 109 1983 9 1988 1994 8 31 7 51 1997 10 21 7 51 109

110

3 111

10 30 112

1995 1 1 1988 11 30 2001 2002 2003 10 2003 2004 2004 3 5 20 1993 1994 113

114

1999 3 + 1 + 1997 115

30% 116

2003 6 2002 2004 6 23 2003 117

5 50 29 30 29 30 7 8 118

43 2004 10 22 10 12 Littleton 1938 1941 Generally Accepted Auditing Standards 1954 Generally Accepted Auditing Standards Their Significance and Scope 119

GAAS 7-11972 Statement on Auditing Standards 2002 10 AICPA 99 7-1 1 General Standards2 3 1 Standards of Field Work 2 3 1 Standards of Reporting 2 3 4 1972 Standards for Audit of Government Organization Activities and Function 1. 120

2. 2003 5 6 1 1 3 28 10 5 48 3 2 1996 1 1 1997 1 1 1997 1 1 1997 1 1 1 1996 1 1 2 1996 1 1 3 1996 1 1 4 1996 1 1 5 1996 1 1 6 1996 1 1 7 2003 4 1 2003 7 1 121

8 1997 1 1 9 1997 1 1 10 1997 1 1 11 1997 1 1 12 1997 1 1 13 1997 1 1 14 1997 1 1 15 1997 1 1 16 1999 7 1 17 2003 4 1 18 1999 7 1 19 1999 7 1 20 1999 7 1 21 1999 7 1 22 1999 7 1 23 1999 7 1 24 1999 7 1 25 2001 7 1 26 2002 7 1 27 2002 7 1 28 2003 7 1 1 2001 1 1 2001 7 1 2 1997 1 1 3 1997 1 1 122

4 1997 1 1 5 1999 7 1 6 1999 7 1 7 2001 7 1 8 2001 7 1 9 2002 7 1 10 2002 7 1 1 2 3 2001 6 4 5 2000 1 2002 2 2002 6 1 2 3. 123

124

2000 1 2003 11 25 5 20 125

15 1 2003 6 1 2 2003 6 1 3 2003 6 1 4 2003 6 1 5 2003 6 1 6 2003 6 1 7 2003 6 1 8 2003 6 1 9 2003 6 1 10 2003 6 1 11 2004 5 1 12 2004 5 1 13 2004 5 1 14 2004 5 1 15 2004 5 1 20 70 20 90 126

113 153 200 2 ~ 3 3 ~ 4 75% 10 2000 2000 5 13 13 127

20 69 76 262 1720 2002 4 30 10 128

10 5 73 129

1 2 3 4 5 6 7 1 2 3 130

131

132

133

1 2 3 134

4 5 6 7 1 2 3 1 135

2 3 4 136

1 2 3 4 5 137

138

139

140

19 141

19 20 40 142

Compliance Tests Substantive Tests 8-1 8-1 143

Audit of the Sales and Collection Cycle 8-2 8-2 144

Audit of the Acquisition and Payment Cycle 8-3 8-3 Audit of the Production Cycle 145

8-4 8-4 8-5 8-5 146

Audit of the Finance and Investment Cycle 8-6 8-6 8-7 147

8-7 148

= 1983 47 Risk-based Audit Approach Risk-based Approach to Auditing = 149

90 1 2 3 4 5 6 7 1 2 3 4 150

5 6 7 8 9 1999 2000 IAASB 151

2002 10 2003 10 2004 12 15 1 2 3 4 = 152

153

20 50 The Philosophy of Auditing 1961 154

comprehension perspective insight vision AAA A Statement of Basic Auditing Concepts 1972 C. W. Schandel 155

Theory of AuditingEvaluation Investigation and Judgement 1978 1996 156

1996 2001 157

20 60 50 60 60 1 2 3 4 5 6 1997 158

1998 2 21 1998 1998 159

Control Group Treatment Group Seidler 1974 Symbolism and Communication in the Auditors Report 1996 160

1997 1997 161

1. 2. 162

163

20 9-1 9-1 9-2 Ⅰ Ⅱ Ⅲ Ⅲ 164

9-2 9-3 Ⅰ Ⅱ Ⅲ 9-3 9-4 165

9-4 Willie Hackett Sybil C. Mobley COSO Basle Committee on Banking Supervision 20 90 166

167

20 30 Internal Check Kohlers Dictionary for Accountant 1934 Internal Accounting Control System 1 2 GAAP 3 4 1936 1947 TSAS 1949 168

1949 1958 10 CAP 19 SAP No. 19 1 2 1963 33 169

1972 ASB 1 SAS No. 1 1 2 1949 1949 1 2 3 4 5 1980 3 170

1958 1949 1988 4 55 1990 1 1972 1 Internal Control Structure 55 1. 2. 171

3. 1972 70 1992 National Commission on Fraudulent Reporting Committee of Sponsoring Organizations of the Tread-way Commission COSO Internal Control Integrated Framework COSO 1994 COSO General Accounting Office GAO AICPA COSO 1995 78 1997 1 55 COSO 1. 172

1 2 3 4 5 6 7 173

2. 1 2 3 3. 1 2 3 General Control 174

Application Control 4 5 6 4. 1 2 175

5. 1 Operating Management 2 3 176

177

1 2 3 4 5 6 7 8 9 178

1. 1 2 3 4 179

5 6 7 8 2. 1 2 3 180

4 5 6 7 1 2 181

3 4 5 6 7 8 COSO CoCo CoCo COSO COSO CoCo1995 COSO 182

CoCo CoCo COSO COSO / COSO COSO COSO CoCo COSO CoCo 20 CoCo 20 CoCo COSO CoCo 1 2 3 4 CoCo CoCo CoCo CoCo COSO CoCo COSO CoCo COSO CoCo COSO CoCo 183

COSO CoCo CoCo MBNQA 20 70 1987 MBNQA 1988 MBNQA 1 2 3 4 5 6 7 MBNQA COSO 9-1 184

MBNQA 9-1 MBNQA COSO COSO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MBNQA COSO MBNQA MBNQA COSO CoCo CoCo MBNQA CoCo MBNQA COSO IASB IIA IASB 1983 1 SIAS IASB IIA IIA IASB 1978 5 25 300. 05 1 2 3 4 5 1983 IASB 1 SIAS IASB 1 SIAS IASB 1 SIAS 185

1 2 3 4 5 1 SIAS 300 IASB IASB SIAS Henru Fayol 14 IASB 1 SIAS 1 2 3 4 IIA 1 SIAS 10 COSO 100 CoCo 30 IIA IIA 186

IIA CoCo MBNQA IIA IIA IIA AICPA FEI IASB 1 187

2 3CEO CEO CEO 4 CEO 5CFO CFO CEO CFO 6 CAE CAE 7 8 188

CFO CAE SEC GAO FDIC AICPA FEI COSO Treadway FCPA 189

190

1 2 3 191

1 2 3 4 5 6 7 8 192

1. 2. 193

3. 194

4. 1. 2. SEC 195

3. 4. COSO SEC 1 2 3 196

4 5 6 9-3 9-3 ABC 1996 197

1. 2. 3. 1. 400 80% 1 198

2 160 50% 2. 1 2 3 1. 2. 1 ~ 2 2005 2 14 199

1 600898 1996 4 18 19861996 45 36 1996 41 1997 76. 78 20. 7% 100 1997 7 1998 5. 02 1997 0. 4649-2. 5438-1148. 46% 1999 9. 57 4. 8435 6. 5766 2000 8 19-6. 8856 1999 12 19. 36 2000 3 4 1999 1. Control Environment 1 1992 12 10 2 1997 1 000 1998 4 300 200

2 1996 40 1998 9 12 3 1998 2. Risk Appraisal 1 6 1997 50 1997 76. 78 1. 06% 3. 15% 1997 1998 1998 33. 55-14. 98% - 17. 13%. 2 20 90 201

1998 1998 1. 26 9 12 1998 33. 55 56. 3% 59. 26% 19. 54% 90% 3. Control Activity 2 1998 1 2 3 1. 26 2. 7 4. 1 1998 1998 2 1999 9. 77 202

3 1996 40 18 3 5. Monitoring 1998 1. 2. 1996 4 203

1 2 Michael Hammer 3 4 204

2 Washoe Washoe 6 1 2 3 4 5 6 205

3 1. 8 2. 206

4 1995 2 1992 3 000 88888 1994 8 207

1 2 3 4 88888 5 1997 11 22 60% 1 2 6 1998 1 208

8 1997 7 50 1997 12 5 Steady Safe 2. 6 Steady Safe Steady Safe 2. 6 1998 1 6 000 1 6 000 2 Steady Safe 3 7 1. 2003 12 31 174 800 97 500 1 1 200 2 12 28 25 500 3 12 29 35 000 4 12 29 64 000 5 12 20 23 50 000 9-4 9-4 2003 12 31 97 500 174 800 1. 64 000 1. 1 200 2. 5 000 2. 1. 25 500 1. 35 000 141 000 141 000 209

1 1 2 3 5 000 4 12 20 23 50 000 5 1 200 6 35 000 2 1 2 3 3 1 2 3 4 2. 1 2 3 B B 4 12 25 5 6 C 1 2 3 210

B B B 4 12 25 5 6 C 3. 1 2 3 4 5 6 7 8 9 1 2 3 4 1 211

2 5 6 7 4. 1 A 2 3 1 1 8 4 1 5 212

1 A 2 1 2 3 3 1 2 3 4 4 5 213

1927 Montgomery 1961 Mauts Sharaf Mautz Sharaf Seidler Clean Opinion Cohen Commission AIA 214

Estes AIA 1934 1948 GAAS 1988 2003 4 2003 7 1 1 2 3 4 5 215

6 216

1 2 3 1 2 1997 1997 8 064 217

1995 1996 89. 8 743 2002 1 2 3 4 5 6 Clean Opinion 19982002 10-1 218

10-1 1998 2002 % % % % % 1998 57 68. 67 19 22. 89 6 7. 23 1 1. 21 83 18. 36 452 1999 53 60. 23 29 32. 95 5 5. 68 1 1. 14 88 17. 81 494 2000 52 65. 00 22 27. 50 5 6. 25 1 1. 25 80 13. 16 608 2001 42 58. 33 23 31. 95 7 9. 72 0 0 72 10. 89 661 2002 37 52. 86 23 32. 86 10 14. 28 0 0 70 9. 55 733 SEC ABC ABC ABC 20 3 12 31 20 3 ABC 219

ABC 20 3 12 31 20 3 20 4 ABC ABC ABC 20 3 12 31 20 3 ABC ABC 20 3 12 31 % ABC ABC 20 3 12 31 20 3 20 4 ABC ABC ABC 20 3 12 31 20 3 ABC 220

ABC ABC ABC ABC 20 3 12 31 20 3 20 4 ABC ABC ABC 20 3 12 31 20 3 ABC ABC 20 3 12 31 20 4 221

1 2 3 4 5 6 1 2 3 4 5 222

1997 RIAG M. M. Smith 19 1 2 3 GAAP 4 5 19 160 400 147 27 50 1 2 A 223

15 5 19 100 Central Data Processing CDP CDP Electric Data Processing EDP 19 CDP EDP 19 1 19 2 EDP EDP CDP EDP CDP 19 2 224

19 1 1 ABC 2 3 4 5 6 1 2 3 4 5 6 7 225

10 10 60 226

1 2 2 3 4 5 227

1 2 3 4 228

1 2 3 4 5 6 7 1 2 3 1 229

1 % 1. 2. 2 2 2 1 230

2 2 % 1 1 1. 2. 3. 3 1 231

1. 2. 1 2 232

1 2 3 1 2 3 233

4 4 5 6 ABC ABC 20 4 1 ABC 20 2 ABC 20 234

235

1 2 3 4 10 5 6 7 236

237

1 2 238

1981 DeAngelo 1 2 239

1 15% 2 Lowballing LowballingSimon & Francis1988 24% 15% Srinivasan & Scott2003 18% 12% 40% ~ 60% 1978 AICPA Lowballing SEC Lowballing Lowballing 240

2002 1 19% 2 35% 3 18% 4 28% 241

Art Bowman AICPA 1974 The Committee on Auditorss Responsibilities Cohen Committee 1978 Cohen AICPA 1972 1 1977 16 17 20 80 242

1985 1987 AICPA 1988 9 53 54 1997 AICPA 82 2002 99 1 2 1988 11-1 243

11-1 11-2 2002 11-2 244

11-1 11-1 1933 1934 1998 1 245

2 3 4 2001 7 1 1998 1 1 2002 6 30 687 1 073 22 47 1 1 28 864 2002 1 2003 1 1. 2. 1 2 246

3 4 5 6 1 2 3 4 5 6 7 247

ST 000557 1994 6 2001 8 1 46%2000 20% 2 2000 5. 43 17% 9 231 2000 3 2000 4 60 Fedelity Trading GmBH 10 5 248

6 1999 20 2000 70 7 1998 2002 5 1998 2001 77 156. 70 1998 1 776. 10 1998 1999 17 781. 86 5 003. 20 2000 56 704. 74 14 940. 10 2001 1 ~ 6 894 2 557. 10 2001 9 9 1999 11 0. 8 1999 5 610 5 400 23 898. 60 12 778. 662000 249

2000 72 400 41 764. 64312001 500 290 22 145. 6594 3764. 7619 500 2001 5 1. 5 1. 25 1 5 250

2 2000 14 5 3 2000 2000 1999 11 12 11 12 251

4 3 3 5 21 5 3 6 252

1920 1 2000 7 A 1 B 2 2 253

8 1. 2000 64 33 2001 9 8 6 1 /3 2. 2001 2002 4 19 3. 2002 4 8 2 2002 2 254

4. 2002 8 ST 2002 2002 1 ST 8 31 ST 1 2001 2002 5. 2004 4 ST 2003 ST 2002 1 140. 63 66% - 6 109. 86-0. 12-1. 49 ST 49 554. 6 62 855. 74 6 515. 81 ST 255

6. 50 2003 9 16 10 3 8 3 7. 4 2002 7 30 2004 4 20 ST 33 2002 7 000682 2 000 1997 1 0. 5 50% 2000 43% 1996 256

1. 37 1997 2. 36 1998 4. 5 1999 8. 55 2000 13. 75 19982000 27 50 60% 1. 2. 1998 10% 30% 10% 3. 400 50 60% 10% 40% 257

3 000 1 800 300 4. 1999 1999 6 2000 8 2001 5. 5 10. 35 1. 2001 7 9 7 2001 5 19. 64 2003 1 3 3. 5 11 8 2002 4 30 10. 39 10. 39 ST 1997 2001 17. 0475 2001 1999 2000 2001 5. 14 5. 45 5. 74 258

4. 789 4. 07 0. 5 0. 068 2. 1994 1 044 44 1997 1 2001 8 1 044 69 6. 8 1 242 17. 2968 2 079 17. 0823 1 509 17. 0475 3. 2002 11 29 2 5 1 2. 5 1 1 5 10 3 2003 1 28 259

1. 200 70% 100 2. 3. 4. 2001 35% ~ 50% 15% 5. 2001 2001 9 260

6. ST 2002 2002 2001 9 10 ST 2003 12 21 ST 2001 43 44 1997 10 2004 2 20 ST 10. 39 ST 10. 39 10. 031 10 ST 0. 239 1. 33 ST 10 261

10 2003 1 2 1 2003 1 10 2003 1 9 2001 7 ST ST 600167 1999 1 2002 5 2000 8 29 10 11 1999 1999 8 996 1 956 7 413 15 277 8 679 1999 3 873 3 541 1 262

1999 2 902 2 1999 6 12 1 039 3 1999 6 63 4 888 1 2 3 4 2 1999 1998 1999 2000 263

1999 1999 1 436 866. 13 8 679 3 448 5 231 1 1. 07 2 902 1999 2 312 45. 19% 2 961 2 902 25. 46% 2 2 269 1 039 3 582 63 3 1999 6 2001 7 ST 2001 1 2 3 1. 88 298 4 2 000 264

600898 1988 12 1996 4 18 99. 6% 1998 2. 54 1999 4. 84 ST 2000 3 2000 24. 75 11. 41 13. 34 2000 10 30 2000 12 1 2001 3 27 PT PT 10 9 2001 19 1994 1995 284 1 624 1996 1997 1998 1 189 9 796 3 405 1997 5 0 2 764 1998 25 538 1994 6 1995 16 1997 4 1998 4 1992 19 562 334 1997 1 953 2001 1997 265

2002 4 9 2001 3 808. 6538 2001 34 265 702. 14 2002 11 3 5 5 2 3 3 1997 1997 1997 1997 1997 1997 1998 8 658. 99 1998 3 10 3 11 1997 8 563. 76 1998 7 1998 50 241. 46 98. 79% 2003 7 11 PT PT 7 18 2003 8 27 PT PT 266

1993 4 1992 19 562 334 1993 1995 1994 1995 284 1 624 9% 5. 14% 10. 03% 11. 74% 1997 1997 9 796 1 953 1998 1. 55 1998 5. 02 3 405 1998 1998 12 31 1998 1998 1998 2002 2 7 PT 2001 PT 2001 2001 2003 1 28 PT 2002 267

2001 9 27 30 20 1956 1995 1 10 10 4 8 2002 5 2002 8 38 2 4 2 4 22 44 1 6 1 2 268

PT 2001 2 50% 2001 11 2002 4 9 4 29 600190 900952 2002 A 269

B 1999 1998 2002 6 27 2002 9 7 10 18 2002 9 18 9 18 2002 10 18 2003 10 25 ST 2001 B ST ST 2002 10 16 1. 1997 1997 504 16 952 2001 1 110 4 817 1999 1997 16 954 2001 4 817 2001 1 110 4 817 270

2001 540 5 359 2001 570 520 2002 693 3 297 1999 10 101 2001 2 256 7 845 1999 10 101 1998 2000 7 408 6 302 2001 2 256 2002 1 242 12-112-2 12-1 2001 2001 2002 540 570 693 5 359-520 3 297 12-2 1996 2002 2002 2001 2000 1999 1998 1997 1996 6 702 12 608 10 305 10 526 8 685 7 259 5 628 7 970 13 789 13 805 10 983 9 927 9 506 6 985 14 672 26 397 24 110 21 509 18 612 16 765 12 613 1 242 2 256 6 302 10 101 7 408 8 477 5 955 15 914 28 653 30 412 31 610 26 020 25 242 18 568 692. 6 1 110. 2 1 005. 6 735. 6 574. 5 503. 6 438 / 21 24 24 29 32 33 29 2. 12-3 12-3 2002 2001 2000 1999 1998 2 382 3 910 3 036 2 513 2 498 14 339 1 483 3 139 2 283 882 1 280 9 067 3 865 7 049 5 319 3 395 3 778 23 406 1998 271

149 006 12-4 12-4 2002 2001 2000 1999 1998 3 851 15 480 17 661 18 155 13 458 68 605-8 650-69 892-23 625-29 639-17 200-149 006-8 005 52 712 8 282 18 736 22 975 94 700-12 804-1 700 2 318 7 252 19 229 14 295 1997 40 919 A 23 400 B 17 519 108 204 12-5 12-5 1996 12 31 2002 6 30 4 490 46 000 6 316 7 392 11 682 77 300 22 488 130 692 3. 2001 29. 6 18. 5 600717 28. 1 17. 5 2001 10 2. 8 600317 2001 2 3. 9 3. 4 0. 52 0. 21 10 3 12-6 272

12-6 2001 12 31 2001 / 213 847 374 049 0. 57 20 391 34 204 0. 60 10 297 41 701 0. 25 100 067 149 635 0. 67 47 585 118 886 0. 40 38 341 105 441 0. 36 430 528 823 919 0. 52 28 653 137 291 0. 21 2002 0. 14 0. 05 2001 0. 28 0. 11 12-7 12-7 2002 2001 2000 0. 15 0. 29 0. 34 0. 19 0. 52 0. 06 0. 13 0. 14 0. 2 0. 4 0. 31 0. 15 0. 21 0. 22 0. 07 0. 11 0. 09 0. 14 0. 28 0. 22 0. 05 0. 11 0. 14 2002 10 22 2001 9 12 2000 2000 36 717 4 945 273

2000 780 780 19982000 11 939 10 2002 10 28 2000 2002 2000 19962000 36 718. 3689 839. 8676 4 945 2000 780 2003 1 26 2003 2 12 2 211. 5 6 634. 5 8 846. 03 1998 2000 985. 9 1994 2000 48 744 36 718 12 026 3 858. 2 814. 7 1997 2 348. 79 3 687. 04 5 687. 06 2003 4 8 2002 2002 2002 274

2003 4 22 2002 90 770. 82-174. 26-0. 002-0. 19% 2002 2003 4 23 2003 4 30 2002 7 ST ST 2000 2001 2001 466 268 017 501 691 975 35 423 958 ST 2003 2 15 B B B B 2002 115 2003 2 21 1 5 2 19951997 1998 1999 2000 2001 275

3 ST 600083 1997 6 1. 98 1998 10 26 1996 15 700 10 300 1997 8 147 6 500 1997 3 152 22 952 1998 75 77 79 3 1 19941996 30 21997 100 1997 276

3 1998 41998 10 1998 1. 1996 1996 15 700 10 300 2. 1997 1997 7 055-19 840 19941996 1997 1. 1999 4 1998 10 26 1998 12 2001 9 2001 9 137 1988 277

137 2. 2002 11 25 11 24. 8995 90% 22. 5 8: 1 4 19912001 81% 18% 1% 1 8% 2 26% 3 39% 3 3. 11 11 50 50 4. 1996 6 600709 2. 66 2000 278

28. 38 10 0. 60 1. 15 1998 0. 81 1999 10 2001 10 2002 1 10 2002 3 ST 2002 5 3 ST 2001 12-8 12-8 1999 2000 2001 18. 5 0. 24 18. 4 0. 4 0. 55 5. 1-0. 22 4. 3-0. 1-0. 8 1. 15-0. 0049 0. 97-0. 0239-0. 18 12000 69% 12. 7 200 577 8% 178 4% 12. 7 22000 1 1 3 0. 77 0. 35-1. 3 279

3 3 3 000 50 ~ 60 1998 4. 49 1995 10. 82 80 1. 2001 2001 2002 2. 12-9 12-9 19931997 19982000 2001 2002 3. 1999 1995 2 770 2001 2002 4. 300 2002 1 280

1999 2002 2 11 2001 600 1. 2000 0. 77 2000 0. 35 35% 2000-1. 3 1. 3 1997 2000 2000 1 2000 2000 281

A07 A07 5 11 A07 2000 C0 2 5 3 C0 2. 2000 69% 29% 98% 2001 8 29 70% 2000 A07 3 2000 A07 31 A07 7 7 5% 187 187 26% 200 577 95 8% 200 178 30 178 4% 200 282

12. 7 3. 2000 92% 2000 7. 1 75% 2000 2001 8 29 2000 12. 7 12. 7 12. 7 12. 7 12. 7 2000 12. 7 4. 2000 2000 82% 2000 2000 A07 3 A07 3 2000 A07 1 2000 A07 1 3 2000 C0 1 2000 C0 3 283

5. 1. 2000 2000 2000 2000 2000 1. 9% 1996 5 A 1996 5 A 2000 18. 41 5. 02 2. 30 10 200 500 10 500 1 2001 10 26 2 320 80% 2 284

1. 9 2000 ~ 2005 40 2000 15 2001 2 2000 3 10 200 500 10 230 32 32 34 500 230 3. 3 25 2. 2 570 1. 7 308 5 300 100 500 1 500 500 2001 9 24 6 26 500 4 10 500 10 500 10 500 5 6 30 1997 2000 3 1997 2000 16 3. 30 285

2001 10 26 2001 11 20 25 1 600644 1993 4 2004 1 7 1 1 2 28 286

2004 2 25 5 8 2003 2004 2 28 2002 2001 10 3A 2001 3 500 2001 10 10 7 315. 3822 5 300 21. 26% 1. 58 8 374 1 2 000 2002 6 30 3 000 2002 12 31 3 374 1 2 5 300 3 287

4 1. 58 3 7 526 60% 40% 2001 8 23 1. 3 60% 40% 20% 2002 9 80% 2003 12 3 7 315. 3822 2 037 8. 17% 2003 12 10 1. 81 1 594. 0459 6. 39% 2 885. 2331 12 31 2 036. 66 288

8. 17% 1. 79 3 645. 6214 2004 1 9 2 037 8. 17% 2. 00 / 4 074 2003 12 3 5 667. 66 5 278. 38 22. 73% 1. 58 2002 6 30 2004 1 4 2002 5 2003 5 5 2 12 289

2 16 3 2 2003 2003 3 3 2003 2003 2004 3 8 1 2003 2 2003 2 18 1993 18 25 3 290

4 2003 1 2004 1 39 532. 5 88. 57% 30 290 66. 25% 2004 25 000 5 2001 10 10 6 2004 1 2 /3 12 8 2 25 2003 5 3 3 11 3 3 4 24 2004 4 27 2003 2003 3. 31 22. 27% 739. 9 823. 09% 0. 0297 828. 13% 1. 63% 805. 56% 2 770 8 000 291

2003 2003 12 31 2004 4 24 2003 2004 2 27 1 2 3 292

2004 4 27 5 200 80% 40% 6 1 5% 6 29 2003 8 16 8 11 124. 45 44. 62% 2001 8 16 293

1 2 1 2 3 A0508 1993 4 1997 2 28 1999 7 ST 000931 1996 1998 31 1996 5. 4 5. 66 1 1. 95 2 2. 7 3 294

5 000 4 5 100 6. 57 6 ~ 7 7 ~ 8 1993 1997 4 4 1 1996 30 1 22 1996 1996 1996 1997 5 1 295

28 28 28 600703 2000 11 2000 50 28 1996 1 667. 7 19961998 21 124. 3 193. 76% 19961998 10. 96% 10. 09% 11. 02% 3 407 1997 12 2 320 28 1999 1997 1999 1999 1. 175 1996 1996 ~ 1998 28 1999 1999 28 28 28 28 1997 ~ 1998 1. 1986 1998 1999 1999 2000 2001 2. 1999 28 296

Diamond ST 600788 1993 1996 12 A 2 100 7. 3 14 700 1996 12 30 2004 4 30 2002 0. 3 2003-1. 4 0. 49 5 10 6 3 6 9 6 18 2003 9 250 74 277 297

6 14. 44-5. 04-3. 4712 7 2004 2004 12 2004 2004 12 2005 10 10 12 30 2004 A Penny Stock 2002 10 11 12 8 90% 30 2004 298

2003 8 488 2002 6 3 056 2002 4 1 220 2002 4 2 000 6 276 2003 12 31 7. 44 7. 43 1. 08 1. 05 1. 54 6 495 2. 14 1. 54 3. 46 6 843 2. 76 662 ST 8. 44 2004 4 30 2003 3. 45 133. 5 5. 27 5. 28 9 800 6 12 7 500 10 100% 299

2004 11 4 2 5 5 2001 2002 2001 2002 1 A A ST 14 ST 2 300

ST 600700 1998 4 1996 2002 3 10 2002 8 1998 1998 1998 1998 1. 8 1998 4 1. 8 1 2002 10 30 12 6 2 1998 4. 2 4 1 6 30 1 3 2001 7 400 0. 253 2003 6 12 2002 6 2001 3% 301

2003 7 14 2002 2002 7 000 2003 2002 2001 2002 2003 2004 4 27 5. 73 2002 2003 5. 52 2003 12 31 24 046-26 544 46 619-65 796 54 042 9 707 2004 9 60 30 20 5 5 3 2005 1 60 30 20 302

5 ST 000620 1999 11 1999 1999 9 553. 66 1999 12 15 5 000 2000 6 30 1999 1999 5 000 2000 6 30 2000 4 300 1999 5 000 2000 10% 1997 1998 10. 35% 8. 09% 1999 11. 96% 10% 5 000 303

2000 2000 2000 65 512 991. 46 2000 46. 1% 2000 2001 2001 2001 10 11 1. ST 600338 2000 12 2000 2001 0. 20 2000 2001 5 2000 2. 2002 9 26 3 9 23 12 15 2. 5 12 4 304

3. ST 44. 23% ST 2002 2002 2002 2003 2003 12 31 2003 ST 600313 2001 1 19 4 2002 8 000 0. 318 2001 2001 2003 4 ST ST 4 900 2004 12 16 305

2002 2 860 2002 2002 1 577 2002 4 773 2003 ST 6005032003 11 2004 1 11 2004 2004 4 30 2003 0. 84 2004 8 31 2003 2004 9 1 2004 10 11 2002 2003 30 10 5 2004 10 28 ST 306

2003 2003 1 6 111 1 2 3 4 5 307

2002 5 9 2001 2003 2003 7 2003 2007 2003 13 21 2003 54 14 1 308

2 3 4 5 1 2 3 the South Sea Company 60% 1719 309

114 1720 7 1 050 1720 9 13 Charles Snell Charles 1721 Charles Snell 1 Charles Snell 2 Ultramares Corp. Fmd Stem 1925 1 1923 1924 10 6. 5 Touche 1920 1923 12 31 310

1923 70. 6 100 12 70 17 3: 2 1 2 3 4 5 311

1931 7 Richardson Richardson 1934 Mckesson & Robbins 1938 1. 20% 1937 12 31 1 000 900 7. 5 1 820 180 2. Philip Musica 3. Bridgeport Smith 1936 312

50 1 1941 Generally Accepted Auditing Standards 1954 Generally Accepted Auditing Standards Their Significance and Scope GAAS 2 3 1938 SEC NYSE 7% ~ 8% 1969 1 30 - - 10% 313

1969 9 1981 8 079 1982 1 000 1 2 3 Enron Corporation 500 7 Sherron Watkins 2001 10 6. 18 Special Purpose Entity SPE 5. 44 11 19972001 12 1997 314

3 000 SPE SPE SPE 1. 19972000 19992000 2000 1997 5 100 48. 6% 2. 2000 5 200 2 700 19972000 SPE 570 100 3. Paton Littleton 2001 10 23 21 911 911 315

1. SPE 2. 2002 6 15 50 16 2002 8 31 1913 20% 3. 2002 1 SEC Arthur Levitt Paul Krugman 4. SEC 2002 7 25 2002 Public Company Accounting Reform and 316

Investor Protection Act of 2002 2002 - Sarbanes-Oxley Act of 2002 100 WorldCom 2002 6 2001 2002 38. 52 8 1999 2000 34. 66 11 20 100 1. 1993 1 2 CEO 3 27 4 5 6 2. 2002 Cynthia Cooper Gene Morse 317

Glyn Smith 3 2002 5 28 5 20 20012002 38. 52 1 16. 35 2 38. 52 1999 1 2001 1 680 440 10 2 19992001 5% ~ 10% 2001 4 26. 6% 5 33. 3% 318

HealthSouth Corporation 2002 7 Sarbanes-Oxley Act CEO CFO 2002 8 CFO William T. Owens SEC 2003 3 Owens 25 AP 1 2001 2 2001 370 120 3 4 3 Sarbanes-Oxley Act Sarbanes-Oxley Act CEO CFO 319

Leeds Estate Building and Investment Co. vs. Shepherd 1. 1887 2. Escott vs. Barchris Construction Corp. 1. 1962 1961 1962 1933 1968 2. AICPA 47 1. 1962 9 30 350 Harold Roth 200 1963 Roth Roth 320

2. 1 2 6 1136 1136 Tenants Co. vs. Max Rothenberg 1. 1965 1136 1963 600 19631965 23. 5 2. 1 2 Equity Funding Company 1. 1964 1973 1973 4 20 Seidman 2. 321

1974 12 AICPA 3 EDP Hochfelder vs. Ernst & Ernst 1. 1976 1968 92% Leston B. Nay 1934 Ernst & Ernst Nay 2. SEC 1. 1971 250 150 300 1 200 2. 1 100 30 25. 7 13 17. 7 16. 3 322

3. 1 1 100 24 4 2 3 3 4 15 323

R. K. Mautz and H. A. Sharaf The Philosophy of Auditing American Accounting Association 1961. American Accounting Association A Statement of Basic Auditing ConceptsAuditing Concepts Committee 1972. Rodney J. Anderson The External Audit Concepts and Techniques Pitman Publishing1977. Charles W. Schandl Theory of AuditingEvaluationInvestigation and Judgment Scholars Book Co. 1978. Tom LeeCompany Auditing Van Wostrand ReinholdUKLtd. 1984. SullivanJerry D. GrospeliusDeflieseand Jaenicke Montgomerys Auditing Tenth Edition 1985. David Flint Philosophy and Principles of AuditingAn IntroductionMacmillam Education Ltd. 1988. Alvin A. Arens and James K. Loebbecke Auditing An Integrated Approach Fifth Edition Prentice-Hall International INC. 1991. Committee of Sponsoring OrganizationsCOSO of the Treadway Commission Internal Control-Integrated Framework 1992. 1991 1994 1994 1996 1996 1998 MBA 1998 1999 12 324

2000 2000 2001 2002 2002 2002 2002 2002 2002 2003 2003. 2003 2003 2003 2003 2003 2003 2003 2004 2004 7 Steven J. Root COSO 2004 2004 1995 3 1995 4 1996 3 325

2001 2 2001 2 2001 3 2001 4 2001 4 2002 1 2002 1 2002 3 2002 3 2002 3 2002 4 2002 4 2003 1 2003 2 2003 2 2003 2 323 2003 2 2003 3 2003 4 2003 4 2003 4 326

4 2003 2003 4 2003 4 2003 4 2003 6 2004 1 2004 3 2001 1 2001 9 2001 11 2002 2 2002 2 2003 6 2002 6 2002 7 2002 7 COSO 2002 8 2002 10 2002 11 2002 327

2002 11 2002 12 2003 4 2003 6 2003 1 2003 17 2003 1 2003 1 2003 1 IFAC IFAC SEC 2003 2 7 2003 3 2003 3 2003 3 2003 4 2003 4 2003 4 2003 5 2003 6 2003 6 2003 328

7 2003 9 2002 2003 9 2003 12 2003 12 2003 12 2004 1 2004 1 15 2004 2 2004 2 2004 10 2003 10 2004 5 2004 12 18 2005 1 329

1 /3 2005 1 330

2005 2 18 331