终结企业欺诈：企业审计师将扮演更硬核角色!

LONDON, Feb 6 (Reuters) - Accountants must play a role in spotting fraud when they check the books of companies, a global standard setting body for corporate auditing said in robust proposals on Tuesday.

伦敦，2 月 6 日（路透社）--全球企业审计标准制定机构周二在一份强有力的提案中表示，会计师在检查公司账目时必须在发现欺诈行为方面发挥作用。

The International Auditing and Assurance Standards Board (IAASB), which writes norms for auditors, said recent corporate failures across the world have underscored the importance of clarifying and enhancing the role of auditors in responding to fraud and suspected fraud.

为审计师制定规范的国际审计与鉴证准则理事会（IAASB）表示，最近世界各地发生的公司倒闭事件凸显了明确和加强审计师在应对欺诈和疑似欺诈方面的作用的重要性。

"While auditors are not policemen, they can and must play a role in identifying and responding to material misstatements of the financial statements due to fraud and communicating their work to users," IAASB chair Tom Seidenstein said in a statement.

"国际审计与鉴证准则理事会主席汤姆-塞登斯坦（Tom Seidenstein）在一份声明中说："虽然审计师不是警察，但他们可以而且必须发挥作用，识别和应对因欺诈造成的财务报表重大错报，并将他们的工作传达给用户。

The proposals, put out to public consultation until June, revise and strengthen an existing rule to clarify auditor responsibilities relating to fraud in an audit, and enhance documentation requirements about fraud-related procedures.

这些建议将向公众征询意见，征求意见期至6月。这些建议修订并加强了现有规则，明确了审计师在审计中与欺诈有关的责任，并加强了对欺诈相关程序的文件要求。

IAASB norms are applied by auditors such as KPMG, EY, PwC and Deloitte or the "Big Four" that dominate corporate auditing in many countries.

国际审计与鉴证准则理事会的准则由毕马威会计师事务所、安永会计师事务所、普华永道会计师事务所和德勤会计师事务所或 "四大 "等审计机构采用，它们在许多国家的企业审计中占据主导地位。

Accountants have argued they are just one piece of a jigsaw that includes regulators and company boards.

会计师们认为，他们只是包括监管机构和公司董事会在内的拼图中的一块。

Efforts to put more responsibility on auditors in Britain to spot fraud increased after accounting scandals at Patisserie Valerie cafe chain and elsewhere, though plans to legislate for a more powerful regulator are still in limbo.

在 Patisserie Valerie 连锁咖啡馆和其他地方发生会计丑闻后，英国加大了要求审计师承担更多责任以发现欺诈行为的努力，尽管立法设立一个更强有力的监管机构的计划仍处于停滞状态。

Britain is also tightening responsibilities on company boards to ensure accuracy in statements.

英国还加强了公司董事会的责任，以确保报表的准确性。