iceberg structure meaning in Chinese

冰山结构

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。