management fraud meaning in Chinese
管理当局舞弊
管理人员舞弊
Examples
- Management fraud , audit failure and modern risk - oriented
审计失败与现代风险导向审计 - Study on the correlation between enterprise crisis and management fraud
企业危机与管理舞弊的相关性研究 - 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。 - 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。 - It has break - through as follows : the text has proposed and analyzed actor fraud ' s intension of the control system , actor fraud ' s psychological cost , and put forward the standard of judging the primary and secondary inducement , the primary inducement of chinese management fraud
在诱因结构研究上突破有:提出并分析了舞弊行为人内部控制系统内涵;提出并分析了舞弊行为人心理成本内涵;提出了判断主次诱因的标准;指出了我国管理层舞弊的主要诱因。