English translation for "舞弊审计"
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- fraud audit
Related Translations:
舞弊: engage in embezzlement; malpractices; irregularities; fraudulent practices; embezzlement 短语和例子徇私舞弊 indulge in malpractices for the benefit of relatives or friends 舞弊行为: corrupt practices eg the offering and accepting of bribesfraudulent practice 舞弊营私: indulge in malpractices and obtain private advantages 防止舞弊: prevention of fraud
- Example Sentences:
| 1. | 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 再以历史发展的眼光对舞弊审计责任加以论述,阐明我国当前注册会计师应积极承担起舞弊审计责任。 | | 2. | 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 第三部分对外部审计充任内部审计主体的可能性和合理性做了分析,并以舞弊审计为例,说明内部审计人员和外部审计人员在进行舞弊审计时无论方法还是程序都有相同之处。 | | 3. | 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 严峻的现实使笔者强烈认识到审计理论界和实务界不得不重新思考民间审计的审计目标和审计责任问题,对舞弊审计相关问题的研究已到了刻不容缓的地步。 | | 4. | 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 就注册会计师的管理舞弊审计责任来说, “排除合理怀疑”是对“勤勉尽责”标准的另一种解说,通过对现有审计模式的改进,形成管理舞弊导向审计新模式可以更好地促使注册会计师履行其管理舞弊审计责任。 | | 5. | 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 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。 | | 6. | 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“国外审计界对舞弊行为的理论研究”中,介绍并分析了西方审计理论界揭示舞弊行为的舞弊风险因素理论、 “ gone ”理论、冰山结构理论;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;探索了西方资本市场中舞弊行为的规律性、环境线索和舞弊行为特征,并对美国近期发生的重大会计舞弊案件进行了剖析。 | | 7. | 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 进而从内部控制入手讨论多角度全方位防范舞弊的主要措施,最后是对舞弊审计的程序和方法作一探讨,以期勾勒舞弊审计这一审计专题的大致轮廓,抛砖引玉,唤起我国理论界应加强对舞弊审计准则制定、舞弊审计技术方法及职业道德的研究,审计实务界、法律界应强化注册会计师舞弊审计责任。 | | 8. | 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 总之,我们应从多个领域、多个角度研究舞弊审计,加强我国注册会计师职业界对舞弊防范和侦查的重视,这是顺应社会公众需求,发展和完善注册会计师职业生命的识务之举,也是我国成为wto一员,规范市场游戏规则的重要一步 |
- Similar Words:
- "舞伴相对立位" English translation, "舞弊" English translation, "舞弊的防止" English translation, "舞弊调查官" English translation, "舞弊及非法行为条例" English translation, "舞弊嫌疑" English translation, "舞弊行为" English translation, "舞弊营私" English translation, "舞布" English translation
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