fraud audit
英 [frɔːd ˈɔːdɪt]
美 [frɔːd ˈɔːdɪt]
弊端审计
双语例句
- It is difficult for auditors to find fraud, yet their audit procedures this year seem to have done exactly that.
通常审计师很难发现舞弊，但是德勤今年的审计程序在这方面似乎非常有效。 - This paper introduces the concept of the fraud audit, expounds the significance of carrying out the fraud audit, and puts forward the concrete procedures and methods for carrying out the fraud audit.
介绍了舞弊审计的概念，阐述了开展舞弊审计的意义，提出了舞弊审计的具体程序和方法。 - Management fraud Management fraud control Audit quality;
管理舞弊；管理舞弊控制；审计质量； - For example, our work on related parties follows on from our work on fraud and the audit.
比如，关于关联方项目的制定就在舞弊及其审计项目之后。 - Symbiosis of Mechanism and Countermeasures on Accounting Fraud and Audit Fraud
会计舞弊与审计舞弊的共生机理及其治理思路 - However, while China's capital market is developing fast, financial fraud and related audit failures raise the question on how to protect the investors 'interests on China's stock audit market.
然而，在当今中国资本市场迅速发展的时候，财务舞弊案及相应的审计失败案却使人对中国证券审计市场保护投资者的程度产生质疑。 - Recently, researchers have been searching for solutions in fighting high-level fraud and corruption in China audit market and the rotation of audit firm is one of them.
针对近年来我国审计市场屡屡发生的造假事件，审计质量相对低下的情况，有关人士提出了提高审计质量的种种办法，对会计师事务所进行定期轮换就是办法之一。 - In order to solve such problems, this paper studies on corporation fraud audit and tries to come up with a set of effective fraud audit countermeasures by studying fraud and fraud audit theories and analyzing fraud audit practices.
针对上述问题，本文选取了企业舞弊与审计对策这一课题，力图通过对舞弊和反舞弊理论的研究以及对舞弊审计实践的分析提出一套较为有效的舞弊审计对策。 - Chapter one reviews theory basis of fraud audit, including the definition, category, causes of fraud and important fraud audit theories.
第一章绪论，主要论述了课题的研究意义、国内研究现状。第二章为舞弊审计的理论基础，首先论述舞弊的定义、种类、动因及相关理论，然后总结分析各种有关舞弊审计的理论。 - In recent years, the domestic and foreign accounting fraud practices and the audit failure cases frequently reveals, enables the quality problem of the accounting information the focal point of the global attention.
近年来，国内外会计舞弊及审计失败案件频频出现，使得会计信息的质量问题成为全球关注的焦点。 - By using the U.S.principles of Fraud Audit and the new results of International Standard on Audit ( ISA), this paper explores the tactics on management fraud audit from such aspects as change of management "neutrality" hypotheses, fraud risks evaluation and fraud audit procedures.
本文结合美国舞弊审计准则、新的国际审计风险准则研究成果，试图从管理层中性假设变更、舞弊风险评估及舞弊审计程序三方面描述管理舞弊审计策略。 - Management Fraud, Audit Failure and Modern Risk-Oriented
管理层舞弊、审计失败与现代风险导向审计 - By analyzing the typical opinions on the nature of audit and the character of fraud audit itself, the thesis points out that the nature of fraud audit is information attestation.
本文通过分析与审计本质有关的观点和舞弊审计自身的特点推导出舞弊审计的本质为信息认证，通过分析影响舞弊审计目标的因素指出舞弊审计的目标是查找舞弊和预防舞弊。 - The Research on the Issues of Fraud Audit Procedure
舞弊审计程序问题研究 - Tactics on Management Fraud Audit
管理舞弊审计策略探析 - 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。 - Then, management fraud sample is been divided into two different groups in light of the first conclusion to test the relationship between management fraud identification and audit performance.
其次，参照这一结论将管理舞弊样本进行分组，检验了管理舞弊识别与审计绩效的相关性。 - At the same time, accounting fraud has attacked the entire audit field seriously.
同时，也给整个审计职业界以沉重的打击。 - But as we can see, in many cases of financial fraud, the CPAs have failed to effectively identify and control the risk of inventory fraud, resulting in audit failures.
但我们可以看到，在诸多财务舞弊案例中，注册会计师均未能有效识别存货舞弊并控制其审计风险，最终导致审计失败。 - Audit quality is always concerned by the social public. In recent years, people can hear complains on the low-quality auditing provided by national accounting firms from time to time. Audit fraud and audit failures were often reported too.
审计质量是社会关注的热点问题，近年来关于我国会计师事务所审计质量低下的评论也不绝于耳，审计舞弊、审计失败的报道也常见诸报端。 - The result is that the accounting fraud in listed companies and audit failure are positive correlation and the factors of audit failure are mainly asset-liability ratio, cash debt ratio, asset margin, degree of related-party transactions and audit expense ratio.
实证检验结果表明，上市公司会计舞弊与审计失败正相关；在存在会计舞弊的条件下影响审计失败的主要因素有资产负债率、现金负债率、资产净利率、关联方交易度以及审计费用率。 - Accounting fraud of listed companies have seriously restricted and hinder our social and economic development. The austere reality makes himself strongly against the listed company to have realized the importance of accounting fraud audit.
上市公司会计舞弊已经严重阻碍和制约了我国社会经济发展，这种紧迫的现实使本人认识到针对上市公司进行会计舞弊审计的重要性。 - At the same, since the CPA firms are in charge of fraud companies 'audit activities, the investors who suffered huge loss begin to hold the CPA firms' liable.
同时，蒙受巨大损失的投资者开始追究负责舞弊审计活动的会计师事务所的责任。 - Since the 18th century when South Sea Company fraud gave birth to independent audit, CPA as economic is regarded as an important line of defining against accounting fraud.
自18世纪英国南海公司舞弊案催生独立审计以来，注册会计师就作为经济警察，成为公司会计舞弊控制的重要防线。 - Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms 'audit risk management become more exigent.
本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。 - For the financial fraud audit targeted countermeasures.
本文针对上述财务舞弊方法提出了有针对性的审计对策。 - In the revelations course of WorldCom fraud, the internal audit department performed outstandingly, and has got the recognition from listed company and regulatory. Internal Audit has thus become the focus of corporate governance.
在世通公司舞弊案的揭露过程中，内部审计部门表现突出，得到了上市公司和监管部门的肯定，内部审计也由此成为公司治理关注的焦点。 - Although government departments have adopted a measure to punish them and improve the corresponding control system, accounting fraud and audit failure still exists.
虽然政府部门采取了相应的措施给予惩罚并完善相应的管制制度，但会计舞弊与审计失败现象依然存在。 - This paper has pointed out that the form of CPA collaborative fraud is mainly from the audit opinions issued by type. CPA, having collaborative fraud with the audited entity, issues unqualified audit opinion and alters types of audit opinion in order to reduce the severity.
对于注册会计师协同舞弊的表现形式，主要是从签发的审计意见类型进行分析，指出注册会计师主要是通过签发无保留审计意见和变通审计意见类型以减轻严重程度与被审计单位协同舞弊。