财务舞弊 在 审计 分类中 的翻译结果

  本文关键词：我国财务舞弊行为分析及控制模式研究，由笔耕文化传播整理发布。

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财务舞弊

    Research on Supervision Effect of Audit Committee and Independent Directors: Evidence from Financial Fraud

    审计委员会、独立董事监管效果研究——来自财务舞弊的证据

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    But with the exposure of momentous financial fraud, audit quality draws unprecedented concern of society.

    随着国内新老三案及银广厦事件等特大财务舞弊案件的曝光，独立审计质量受到社会各界前所未有的关注。

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    The Designing of Auditing System about Controlling Financial Fraud

    遏制财务舞弊的审计制度安排

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    So SNAI founded a financial fraud research center to do study.

    一、本文的选题背景和研究意义近年来我国证券市场财务舞弊案层出不穷,以至上海国家会计学院专门成立了财务舞弊研究中心进行研究。

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    The Top 10th listed companies in 2005 involved financial fraud it exposed make investors lose confidence on public accounting information and severely hurt independent auditor’s professional status.

    其公布的2005上市公司十大财务舞弊公司排行榜,不但使投资者对上市公司信息披露失去了信心,也严重地损害了独立审计行业在公众心中的职业形象。

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    Analysif of the Relationship Between Financial Cheating and Auditors' Responsibility——From the Perspective of Punishment Notice of China Security Regulatory Commission

    财务舞弊与审计责任关系的实证研究——基于证监会处罚公告的视角

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    Research on Chinese Financial Fraudulent Behavior Analysis and Control Model

    我国财务舞弊行为分析及控制模式研究

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    In recent year, there are more and more financial fraudulent scandals in China as well as in overseas markets. It has demonstrated that accounting information has played a key role in value distribution and in capital markets.

    近年来,国内外的一系列财务舞弊丑闻再一次表明会计信息在价值分配和资本市场中的重要作用。

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    Financial fraudulent behavior has been a social issue beyond accountant field.

    财务舞弊行为已经逾越会计领域,成为一个社会问题。

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    Therefore, the research on cause of financial fraudulent behavior and measures of prevention and cure becomes the emphasis in current accountant field.

    因此,研究财务舞弊行为的发生原因,探寻防治财务舞弊的方法,是当前会计界探索和研究的重点问题。

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    Secondly, on the basis of using foreign financial fraudulent theories for reference, induction is adopted to analyze the cause and common tricks of financial fraudulence in China;

    其次,在借鉴国外舞弊理论的基础上,采用归纳法分析我国财务舞弊行为产生的诱因及常用的手法;

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    In recent years, many financial scandals and auditing failures have broken out worldwide.

    近年来，世界各国相继出现不少影响巨大的财务舞弊案和审计失败案。

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    But this method is questioned with the financial report of listed company practicing fraud in Enron, Communication of the world and so on.

    但随着安然、世通以及随后层出不穷的财务舞弊丑闻的相继曝光,这种被“四大”所推崇的审计方法遭到了质疑。 国内外专家学者对其进行了深入的探讨。

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    It does huge harm to the society, not only damaging the interests of investors, but also destroying the running mechanism of whole capital market along with the principle of "justice, equity and publicity".

    它给社会带来极大的危害,财务舞弊行为不仅损害了投资者的利益,而且破坏了整个资本市场的运行机制和“公平”、“公正”、“公开”的原则。

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    Firstly, this paper starts with the essence of financial fraudulence through analyzing its definition, actuality and harmfulness;

    本文首先从研究财务舞弊的本质问题入手,分析财务舞弊的定义、现状和危害性;

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    Finally, in view of the complexity of financial fraudulence, three models are put forward to keep away financial fraudulence, namely, interior control, independent audit and forensic accounting.

    最后,针对财务舞弊的复杂性,提出三种防范财务舞弊的方式,即内部控制,独立审计和法务会计。

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  financial fraud

Towards a Financial Fraud Ontology: A Legal Modelling Approach

A first task has been the specification of the user requirements that define the functionality of the financial fraud ontology to be designed by the FF POIROT partners.

Enterprise Crime: Financial fraud in international interspace Working Group on Organized Crime, National Strategy Information Ce

Enterprise Crime: Financial fraud in international interspace

According to the FBI, financial fraud is the second largest category of hacking events on the Internet today.

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  financial cheating

Trust in government and welfare regimes: Attitudes to redistribution and financial cheating in the USA and Norway

This article analyses attitudes to redistribution and financial cheating in Norway and the USA.

Finally, while conflicts over redistribution are similarly structured in the USA and Norway, divisions over financial cheating are less clear-cut and vary cross-nationally.

In Recent years the cases of financial fraud have taken place one after another at home and abroad. The CPAs and their firms are accused because of the audit failure. This article discusses from a new view on how to improve CPAs’professional quality and restore CPAs’public confidence mainly on cost-benefit principle's proper application.

国内外近些年来财务舞弊案接连不断，为其主审的注册会计师与事务所备受指责。主要从成本效益这一原则的正确运用出发，探讨了提高注册会计师执业质量、重建注册会计师诚信形象的新途径。

With the establishing and developing of market economy and securities market, a lot of serious financial fraud cases have been detected, misappropriation of assets and fraudulent financial reporting are becoming more and more harmful and severe. Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud. This article further studys the organizational form, the scope and the way of work, the...

With the establishing and developing of market economy and securities market, a lot of serious financial fraud cases have been detected, misappropriation of assets and fraudulent financial reporting are becoming more and more harmful and severe. Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud. This article further studys the organizational form, the scope and the way of work, the aggregation of audit resources and the technics of financial fraud.

近年来全球财务舞弊大案要案不断出现,侵吞资产和欺诈性财务报告呈现出愈演愈厉之势。本文在对舞弊的动机、成因、手段分析的基础上,提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。对特种审计制度、联合审计制度的组织形式、工作范围、工作方式、舞弊审计技术运用等方面作了探讨。

This essay first explains the causes attributable to financial frauds an d main methods towards them in listed companies.Then it pertinently points out two effi cient audit measures:one is to maintain independence of audit,the other is to fully utilize analytical audit re-examination.

通过对上市公司财务舞弊成因和主要手段的阐述,针对性地提出了行之有效的审计对策,这主要在于一是保持良好的审计独立性,二是充分利用分析性复核的审计方法。

  本文关键词：我国财务舞弊行为分析及控制模式研究，由笔耕文化传播整理发布。