舞弊審計 的英文怎麼說

中文拼音 [wǔbìshěnjì]
舞弊審計 英文
fraud audit
  • 舞 : Ⅰ名詞1 （舞蹈） dance; dancing 2 （姓氏） a surname Ⅱ動詞1 （舞蹈; 做出舞蹈的動作） dance; move a...
  • 弊 : Ⅰ名詞1 （欺詐蒙騙、圖佔便宜的行為） abuse; corrupt practice; fraud; malpractice 2 （害處;毛病） d...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 舞弊 : engage in embezzlement; malpractices; irregularities; fraudulent practices; embezzlement
  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. According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market

    由於會計信息的復雜性、信息不對稱的不可克服性和舞弊危害的嚴重性，盈餘管理成為困擾證券市場投資者、監管者、審計人員，損害證券市場健康發展的一個大問題。
  3. 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。
  4. Owing to institutional, cultural, social and policy - triggered factors and the resulting opportunistic motives of organizations and individuals, there are abundant behaviors breaking laws and violating discipline, such as misrepresentation, earnings management, purchased auditing, fraudulent auditing, false information transmission, insider trading and etc, in the process of information transmission in china ' s securities market. as the result, market efficiency is undermined, both interests and confidence of investors are impaired

    由於機構和個人的機會主義動機及其背後的經濟制度因素、歷史文化因素、社會因素、政策性因素等誘因，我國證券市場信息披露、信息傳遞和信息運用過程中存在著比較嚴重的虛假陳述、盈利操作、購買審計、審計舞弊、虛假或不實信息傳遞、內幕交易等利用不對稱信息優勢謀取私利的違法違規行為，證券市場有效性大大降低，投資者（尤其是中小個人投資者）的利益受到侵害，投資者對證券市場的信心開始動搖。
  5. On the one hand, internal audit can check mistakes and defend frauds to reduce loss ; on the other hand, it can offer consultation to evade enterprise ' s risks actively, and enhance the comprehensive economic benefits

    內部審計一方面可以發揮查錯、防弊作用，盡可能地減少舞弊和失誤等風險所帶來的損失;另一方面還可以發揮內部審計人員的顧問、咨詢作用，積極規避企業風險，提高企業的綜合經濟效益，從而促進企業目標的實現。
  6. 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」 。
  7. In a broad sense, financial frauds belong to earning managements, the blue ribbon committee of american submitted report and recommendation of the blue ribbon committee on improving the effectiveness of corporate audit committees in 1999, which indicated that governances of earning managements turn to corporate governance mainly. the sarbanes - oxley act of 2002 also put emphasis of governance of financial report on corporate governance

    廣義地說，財務舞弊屬于盈餘管理范疇，美國藍帶委員會於1999年提交了《關于提高審計委員會效果的報告和建議》 ，標志著盈餘管理治理重心開始轉向公司治理方面， 《 2002薩班斯? ?奧克斯利法案》也強調公司治理在財務報告監管中的重要性。
  8. 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。
  9. And it proceeds discussing the responsibility of fraud auditing from the historical perspective, arguing that contemporary cpas of our country should take active part in auditing frauds

    再以歷史發展的眼光對舞弊審計責任加以論述，闡明我國當前注冊會計師應積極承擔起舞弊審計責任。
  10. 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。
  11. The rigorous reality has made the author well aware of the necessity of reviewing the problems of auditing object and responsibility encountered in ungovernmental auditing and any delay in studying fraud auditing will be anyway intolerable

    嚴峻的現實使筆者強烈認識到審計理論界和實務界不得不重新思考民間審計的審計目標和審計責任問題，對舞弊審計相關問題的研究已到了刻不容緩的地步。
  12. By improving the existing mode of financial statements auditing and creating a new fraud - based management auditing system, we may better impel cpa to fulfill his responsibility for management fraud

    就注冊會計師的管理舞弊審計責任來說， 「排除合理懷疑」是對「勤勉盡責」標準的另一種解說，通過對現有審計模式的改進，形成管理舞弊導向審計新模式可以更好地促使注冊會計師履行其管理舞弊審計責任。
  13. 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。
  14. Further, the primary steps to prevent frauds regarding internal control are rendered here. and finally the author makes the relevant discussions about the procedures and methods of fraud auditing in the hope of stimulating the study of enhancing the responsibility of fraud auditing and strengthening the construction of professional ethics and the formulation of auditing principles and methods by outlining the frame of fraud auditing

    進而從內部控制入手討論多角度全方位防範舞弊的主要措施，最後是對舞弊審計的程序和方法作一探討，以期勾勒舞弊審計這一審計專題的大致輪廓，拋磚引玉，喚起我國理論界應加強對舞弊審計準則制定、舞弊審計技術方法及職業道德的研究，審計實務界、法律界應強化注冊會計師舞弊審計責任。
  15. To summarize, we should study the fraud auditing from different respects and perspectives to allow greater importance to be attached to fraud prevention and detection. and this is definitely a vital progress that will improve the cpa career and contribute to standardizing the market rules for china ' s wto membership

    總之，我們應從多個領域、多個角度研究舞弊審計，加強我國注冊會計師職業界對舞弊防範和偵查的重視，這是順應社會公眾需求，發展和完善注冊會計師職業生命的識務之舉，也是我國成為wto一員，規范市場游戲規則的重要一步
  16. Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports

    注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。
  17. The procedures selected depend on the auditor ' s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error

    選擇的審計程序取決于注冊會計師的判斷，包括對由於舞弊或錯誤導致的財務報表重大錯報風險的評估。
  18. Consider the potential for fraud when planning an engagement

    在策劃審計業務時考慮舞弊的潛在可能。
  19. 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。
  20. The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion

    實證結果顯示：舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重，更差的短期償債能力，更低的應收賬款周轉率、調整后每股現金和股權集中度，也更容易被注冊會計師出具非標準無保留審計意見。
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