fraud audit 中文意思是什麼

fraud audit 解釋
弊端審計
  • fraud : n. 1. 欺騙，欺詐；舞弊；欺詐行為，騙局。2. 騙子；偽品。
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. The basic theories to be used for regulation are the public goods of independent audit, externalism, information asymmetry and the defects of audit methods. it is the defect of the system of audit trust and the current situation of accountants fraud that makes the regulation more necessary

    獨立審計的公共物品性、外部性及信息不對稱和審計方法的自身缺陷是對注冊會計師行業進行監管的理論基礎，而審計委託制度的內在缺陷和會計舞弊現象的嚴峻性，使得加強對注冊會計師行業監管尤為必要。
  2. In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s

    在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。
  3. Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud, and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection ". and then this part proposes that we should construct the auditing model based on auditing objectives, therefore design the detecting - fraud auditing model

    第三部分內容:在對制度基礎導向審計模式、傳統風險導向審計模式以及現代風險導向審計模式在我國適用性的分析基礎上，回顧了國外舞弊導向審計準則的變遷過程，指出外部審計目標1經過70年的發展變遷又回到了原點即「查錯防弊」 。
  4. Research into legal risks of fraud in independent audit in china

    我國獨立審計欺詐的法律風險探討
  5. As a series of cases of fraud happened in the stock market in 1990 ’ s, risk - oriented audit used by big fours widely was doubted by more and more people, and most of them ascribed the failure of the audit to the adoption of risk - oriented audit. these ideas spread quickly in the world, which brought unprecedented pressure to the auditors

    90年代的加州奧然治縣破產案、巴林銀行理森舞弊案、施樂公司、朗訊公司等案件讓人們對被「四大」廣泛採用的以風險為導向的審計方法提出了質疑，認為審計失敗在很大程度上可以歸結為風險導向審計方法的失敗，審計職業界因此承受到前所未有的壓力。
  6. In chapter three, the feasibility and rationality of external audit acted as internal audit is analyzed, which is proved by an example of fraud audit both in america and china

    第三部分對外部審計充任內部審計主體的可能性和合理性做了分析，並以舞弊審計為例，說明內部審計人員和外部審計人員在進行舞弊審計時無論方法還是程序都有相同之處。
  7. 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. we try to reach the above objectives, by taking full advantage of the researches on fraud audit made in the world, through analyzing the typical cases which are forcused on the behaviors of the cpas, the investors, the regulating agencies and the managements in the market

    論文研究的內容以注冊會計師為審計主體，以資本市場的運行行為和會計報告等相關數據作為實施對象，藉助資本市場中典型案例的剖析，以設計和確立舞弊審計的技術程序方法為主線，充分借鑒國外獨立審計界對舞弊審計研究的技術成果，探討中國資本市場舞弊行為的構成因素，揭示舞弊的形成規律，確立舞弊審計的技術規范和審計策略。
  8. During audit committee meetings ， the audit committee will consider management ' s annual / periodic fraud risk assessment process, specifically including consideration of the potential for management override of controls or other inappropriate influences over the financial reporting process

    審計委員會將在季度會議上審議管理層開展的欺詐風險評估過程，尤其必須關注在財務報告過程中管理層是否發生超權行為或施加其它不當影響。
  9. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  10. The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law

    由於對注冊會計師的過錯也存在不同看法，本部分根據其職業特點，對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同，對注冊會計師承擔責任的過錯程度及舉證進行區分，出現在招股說明書與上市報告書中時，注冊會計師承擔普通過失責任，出現在年度報告中時，承擔重大過失責任，且都由法律推定過失存在，但如果要想讓注冊會計師承擔故意責任時，原告需負舉證責任。
  11. Additionally, the audit committee will consider incentives and pressures on management which could lead to the perpetration of fraud

    此外，審計委員會還將考慮管理層是否存在可能發生欺詐行為的動機和壓力。
  12. A conclusion is made that there are similarities of internal audit and external audit on the methods and procedures while proceeding fraud audit

    即外部審計在某些方面代替內部審計是可能的，可以達到內部審計目的。
  13. The audit committee shall receive, retain, investigate and act on complaints and concerns of employees and other third parties regarding questionable accounting, internal accounting controls and auditing matters as well as serious violations of the company code of ethical conduct, violations of the company policies, fraud or other serious misconduct and legal activities

    審計委員會負責接受、保存、調查和處理內部員工和第三方就公司財務會計和審計、違反公司職業道德和行為規范、違反公司規章制度、欺詐或其它違法違規行為進行的舉報。
  14. In 2001, the ministry of audit selective examined 32 audit reports created by 16 audit firms with the qualification to audit the stock market companies, and found that 14 audit firms subscribed 23 audit reports badly inconsistent with the facts, which made 71. 43 hundred million accounting fraud. chinese stock supervising department issued a series of regulations which place restrictions on the profession of independent audit

    2001年國家審計署抽查了16家國內具有上市公司年度會計報表審計資格的會計師事務所出具的32份審計報告，並對21份審計報告所涉及的上市公司進行了審計調查，檢查發現有14家會計師事務所出具了23份嚴重失實的審計報告，造成財務會計虛假信息71 . 43億元，涉及41名注冊會計師。
  15. Management fraud, audit failure and modern risk - oriented

    審計失敗與現代風險導向審計
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