management fraud
英 [ˈmænɪdʒmənt frɔːd]
美 [ˈmænɪdʒmənt frɔːd]
管理层舞弊
双语例句
- In this paper, it mainly discusses the problem how can the CPA improve the effect of auditing for management fraud.
本文重要围绕如何有效提高注册会计师审计管理舞弊效果这一问题展开讨论。 - They are used in research as diverse as babies 'cries, and management fraud.
它们被研究应用的领域如此广泛，甚至包括婴儿的啼哭，假货的控制等。 - So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。 - Management fraud Management fraud control Audit quality;
管理舞弊；管理舞弊控制；审计质量； - Analysis of the Effectiveness of Internal Governance of Listed Companies for the Prevention of Management Fraud& Evidence from Chinese Security Market
上市公司内部治理机制防范管理舞弊的有效性分析&基于中国证券市场的经验证据 - Whether CPA should be responsible for management fraud, and what his responsibility should be have been an issue hotly debated in the auditing profession.
摘要注册会计师是否应该对管理舞弊承担相应的审计责任、应负何等程度的责任等问题一直是审计界争论的问题。 - It starts with concept of management fraud, then compares management fraud with earnings management.
首先介绍了舞弊、管理舞弊的含义，并将管理舞弊与盈余管理进行比较，澄清概念。 - 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。 - 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； - 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。 - Based on the comparatively mature fraud theory and the correlated research in western countries, this essay studies several important aspects about management fraud and fraud auditing of listed companies by normative approach.
本文在借鉴国外较为成熟的舞弊理论及相关研究成果的基础上，采用规范研究的方法对上市公司管理舞弊及舞弊审计相关重要问题作了较为系统的分析研究。 - 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。 - Which mainly include management fraud and employee fraud.
舞弊主要包括管理者舞弊和员工舞弊。 - 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 - Tactics on Management Fraud Audit
管理舞弊审计策略探析 - The results of the study suggest that the correlation between enterprise crisis and management fraud is prominent.
研究结果表明，企业危机与管理舞弊高度相关。 - Internal auditors are hard to discover management fraud;
内部审计师难以发现和防范舞弊事件； - Therefore, management fraud has been widespread concern by public.
所以公司管理舞弊的识别被社会广泛关注。 - Nevertheless, auditing by CPA is regarded as an important line of defence against management fraud.
尽管如此，注册会计师审计仍然被视为公司管理舞弊控制的重要防线。 - Firstly, the great influence of management fraud suing upon auditing code, process, information exposure, responsibility is reviewed.
首先，本章回顾了舞弊诉讼对审计准则、审计程序、审计信息披露、舞弊审计责任等产生的重大影响。 - The inside and outside supervision strength has not provided the opportunity for the management fraud.
内外监管不力为管理舞弊提供了机会。 - In controlling management fraud, auditors have both professional advantages and disadvantages.
管理舞弊控制方面，审计师有自己的职业优势，也存在着职业劣势。 - Chapter V discusses the forensic accounting survey of management fraud, by comparison of the difference between forensic accounting and audit, the advantages of forensic accounting is evidenced and resulted in a work procedures.
第五章研究管理层舞弊的法务会计调查，首先，比较了法务会计与审计的区别，凸显法务会计优势，并试图设计一套有别于审计的法务会计调查程序。 - Therefore, in order to deal with the change of requirements in the auditing of management fraud and lower the legislation and public pressure, the CPA firms upgrade the audit services and improve the supervision for management fraud. Management fraud-based auditing is produced under such background.
于是，会计师事务所为了应对管理舞弊审计需求的变化，通过对审计服务进行升级，提高对管理舞弊的监督力度，来降低自身的诉讼和舆论压力，管理舞弊导向审计就是在这种背景下诞生出来的。 - This study is based on fraud triangle theory and unique institutional context of the Chinese listed companies, and Inclusive of the existing audit mode, constructs a new mode of management fraud auditing.
本论文通过对舞弊三角理论的研究，结合中国特殊的制度背景和上市公司管理舞弊的行为进行分析，并对现行审计模式进行兼收并蓄，构建全新的管理舞弊审计模式。 - Based on reasons mentioned upon, the auditing theoretic group and the auditing practical group both are calling of building a management fraud oriented auditing mode.
基于上述原因，审计理论界和实务界都迫切需要建立管理舞弊审计模式。 - Changes in business environment, the continuous development of management theory, as well as in recent years due to failure of internal controls and management fraud occurred in the vicious require enterprises to improve and develop internal control.
企业经营环境的变化、管理理论的不断发展以及近年来因内部控制失效而发生的恶性管理舞弊，都要求企业的内部控制完善和发展。 - First of all, sampling of government supervision and management fraud is structured.
首先，政府监管与管理舞弊样本的选择。