舞弊行为 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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舞弊行为
Auditing of Fraudulent Practices in Inventory Pricing Accounting
存货计价会计舞弊行为的审计
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The Audit Analysis of Financial Fraudulent Practices
经济舞弊行为的审计评析
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Fraudulent practices and audit countermeasure
舞弊行为与审计对策
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The economic fraudulent practices are the direct control objects that the audit department is concerned about.
经济舞弊行为是审计监督部门所关注的直接对象。
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To prevent financial fraudulent practices, we must try to seek for a general rule from the viewpoint of audit supervision by studying the goal and result of the financial fraudulent practices, their main doers, their means of action, their forms and their prosecutions so as to bring into full play the audit supervision work.
要遏止经济舞弊行为 ,必须加强对经济舞弊行为的目标及结果、实施主体、行为手段、表现形态、查处的研究 ,从审计监督的视角去探索其一般规律 ,有利于充分发挥审计监督作用
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On Analyzing Judgement and Auditing Tactics to Fraudulent Behavior in Capital Market
资本市场中舞弊行为的分析判定及其审计策略
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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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Analysis and Governance on Fraudulent Behavior of Independent Auditors
独立审计人员协同舞弊行为分析及其治理
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Part 1 is mainly theories analysis, it includes: (1) the theoretical researches on the fraudulent behavior by the overseas auditing scholars and professionals.
系统说明了美国独立审计界对舞弊行为的研究成果,包括美国独立审计界对舞弊行为研究的发展过程、美国舞弊审计准则的制度变迁状况及美国证券市场中舞弊行为的症结分析;
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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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In fact, like other behaviors, fraud behavior is also one’s choice made after weighing advantages and disadvantages. We should realize behavior mechanism and decision-making process in order to reduce fraud probability.
其实,和其他的行为一样,舞弊行为也是当事人在对利弊得失权衡后做出的选择,要减少舞弊的发生概率必须了解人的行为机制和决策过程。
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Part three makes analysis on auditor’s fraud behavior from five aspects of theory of fraud risk factors and deduces some important conclusions from a function.
第三部分利用舞弊风险因子理论的分析框架从五个方面对审计人员协同舞弊行为进行具体分析,并且利用函数推导出几个重要的结论;
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Chapter 2 begins with the study of management fraud behavior and means, analyzes the motivation theory, behavior, means and reason, which indicates that it is hurry and necessary to bring management fraud to light.
文章第二章首先从管理舞弊行为及手段研究为切入点,分别对管理舞弊的动因理论、行为、手段及症结进行了分析,引出揭露管理舞弊的迫切性和必要性;
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According to the analysis of management fraud behavior and means, the writer believes that the reason of management fraud is the validity of corporate governance structure.
通过对管理舞弊行为手段研究分析,笔者认为管理舞弊的症结在于公司治理结构的有效性。
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The Research on the Behavior of Accounting Fraud
会计舞弊行为研究
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The author makes an analysis on the motives of financial swindle, illustrating the characteristic of fraud and skills and methods that should be adopted by auditors to pursue the fraud.
笔者分析了财务欺诈的动因,阐述了舞弊审计的特征以及审计人员在舞弊审计中应采取的方法和技巧,使得审计人员可以更有效地追查揭露财务欺诈等舞弊行为。
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Stretigies in auditing cheating occurred on balance sheet of listed company—Identification of cheating occurred in balance sheet characterized by fictitious transactions
上市公司财务报表舞弊的审计对策研究——对以虚构经济交易事实为主要特征的财务报表舞弊行为的识别
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The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in China capital market, reveal the rule on the formation of these frauds, set up the criterions and policies for fraud audit.
论文研究的内容以注册会计师为审计主体,以资本市场的运行行为和会计报告等相关数据作为实施对象,借助资本市场中典型案例的剖析,以设计和确立舞弊审计的技术程序方法为主线,充分借鉴国外独立审计界对舞弊审计研究的技术成果,探讨中国资本市场舞弊行为的构成因素,揭示舞弊的形成规律,确立舞弊审计的技术规范和审计策略。
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Meanwhile, as the complexity of financial structure and the fierceness of competence strengthening, it is difficult to detect management fraud, which has been a malignant tumor restricting our economic development.
与此同时,随着财务结构的复杂性和商业竞争的激烈性逐渐加深,,管理舞弊行为越来越难以发现,成为严重制约社会经济发展的“毒瘤”。
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fraudulent practices
The intention of the essential derivation concept was to confer breeders protection against fraudulent practices in which 'new' varieties are produced from current, protected ones without a genuine breeding effort.
Investigations into these fraudulent practices are ongoing and recoveries from affected officials are being made.
In particular, Rule 10b-5 of the Securities and Exchange Act of 1934 establishes liability for fraudulent practices in securities transactions.
This left the door wide open to fraudulent practices by majority-owned firms attempting to undercut the intent of the policy.
With a handful of exceptions over the years, Canada has by and large avoided fraudulent practices of the kind now making headlines.
fraudulent behavior
Concerns over fraudulent behavior keep attentionfocused on ethics in businesses.
Specifically, we use a rule-learning program to uncover indicators of fraudulent behavior from a large database of customer transactions.
As fraud grows exponentially, fraudulent behavior can be a disincentive for both consumers and businesses to embrace e-commerce.
Lastly, the quality of the typical asset securitization lender is high and fraudulent behavior by such a party is deemed unlikely.
One way to protect yourself is to demonstrate that you have trained your staff to avoid fraudulent behavior.
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fraud behavior
In order to keep the training samples representative for historical and novel fraud behavior, a data renewal procedure has been defined.
The CPA has undertaken the important responsibilities of discriminating fraudulent practices.which mainly include management fraud and employee fraud.This paper discusses briefly their manifestation and auditing clues respectively.
对舞弊行为进行甄别已经成为注册会计师的重要职责。舞弊主要包括管理者舞弊和员工舞弊。本文简要探讨它们各自的表现方式和审计线索
Recently, the lawsuits of defrauding practices have increased sharply.More and more CPA are involved in the lawsuits,especially in the case of the Arthur Anderson which greatly reduce the public's confidence in CPA's auditing. So the CPA should pay attention to the responsibility of detecting and reporting errors and irregularities.Through analyzing the technology varieties and characters of the false accounts and scrutinizing the probabilities and developing potencies of the CPA's preventing the corporations'...
Recently, the lawsuits of defrauding practices have increased sharply.More and more CPA are involved in the lawsuits,especially in the case of the Arthur Anderson which greatly reduce the public's confidence in CPA's auditing. So the CPA should pay attention to the responsibility of detecting and reporting errors and irregularities.Through analyzing the technology varieties and characters of the false accounts and scrutinizing the probabilities and developing potencies of the CPA's preventing the corporations' cheatings,the counter measures of CPA in face of the tricks of the corporations are put forward.
近年来 ,舞弊案件大量增加 ,注册会计师越来越多的被卷入法律诉讼 ,尤其是最近的安达信事件 ,极大地动摇了公众对注册会计师审计的信心 ,注册会计师的当务之急是必须重视查找舞弊这一责任。通过分析舞弊性财务报告的技术种类和特点 ,探究目前注册会计师在审计方面防范企业舞弊行为的可能性和发展空间 ,提出了注册会计师面临舞弊应采取的应对措施和方法
Inactive audit is at the cost of national and collective interests.Provided it cannot be stopped effectively,lax financial discipline and cheating behaviors will deteriorate our social economy.This paper points out the negative effects of inactive audit,and suggests the countermeasures for the perfection of audit supervision system.
审计不作为是以牺牲国家和社会公众利益为代价的 ,该行为若得不到有效制止 ,必将造成财经纪律松弛和造假舞弊行为泛滥 ,从而导致严重的社会经济后果。从剖析审计不作为的表现形式及形成原因入手 ,揭示了该行为的危害性 ,并试图从审计工作的内、外部环境 ,审计监督体系的完善等方面寻找克服对策。
 
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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