舞弊行為 在 審計 分類中 的翻譯結(jié)果
本文關(guān)鍵詞:我國財務(wù)舞弊行為分析及控制模式研究,由筆耕文化傳播整理發(fā)布。
在分類學(xué)科中查詢 所有學(xué)科 審計 市場研究與信息 歷史查詢
舞弊行為
Auditing of Fraudulent Practices in Inventory Pricing Accounting
存貨計價會計舞弊行為的審計
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The Audit Analysis of Financial Fraudulent Practices
經(jīng)濟舞弊行為的審計評析
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Fraudulent practices and audit countermeasure
舞弊行為與審計對策
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The economic fraudulent practices are the direct control objects that the audit department is concerned about.
經(jīng)濟舞弊行為是審計監(jiān)督部門所關(guān)注的直接對象。
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To prevent financial fraudulent practices, we must try to seek for a general rule from the viewpoint of audit supervision by studying the goal and result of the financial fraudulent practices, their main doers, their means of action, their forms and their prosecutions so as to bring into full play the audit supervision work.
要遏止經(jīng)濟舞弊行為 ,必須加強對經(jīng)濟舞弊行為的目標(biāo)及結(jié)果、實施主體、行為手段、表現(xiàn)形態(tài)、查處的研究 ,從審計監(jiān)督的視角去探索其一般規(guī)律 ,有利于充分發(fā)揮審計監(jiān)督作用
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On Analyzing Judgement and Auditing Tactics to Fraudulent Behavior in Capital Market
資本市場中舞弊行為的分析判定及其審計策略
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Research on Chinese Financial Fraudulent Behavior Analysis and Control Model
我國財務(wù)舞弊行為分析及控制模式研究
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Analysis and Governance on Fraudulent Behavior of Independent Auditors
獨立審計人員協(xié)同舞弊行為分析及其治理
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Part 1 is mainly theories analysis, it includes: (1) the theoretical researches on the fraudulent behavior by the overseas auditing scholars and professionals.
系統(tǒng)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(fā)展過程、美國舞弊審計準(zhǔn)則的制度變遷狀況及美國證券市場中舞弊行為的癥結(jié)分析;
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Financial fraudulent behavior has been a social issue beyond accountant field.
財務(wù)舞弊行為已經(jīng)逾越會計領(lǐng)域,成為一個社會問題。
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In fact, like other behaviors, fraud behavior is also one’s choice made after weighing advantages and disadvantages. We should realize behavior mechanism and decision-making process in order to reduce fraud probability.
其實,和其他的行為一樣,舞弊行為也是當(dāng)事人在對利弊得失權(quán)衡后做出的選擇,要減少舞弊的發(fā)生概率必須了解人的行為機制和決策過程。
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Part three makes analysis on auditor’s fraud behavior from five aspects of theory of fraud risk factors and deduces some important conclusions from a function.
第三部分利用舞弊風(fēng)險因子理論的分析框架從五個方面對審計人員協(xié)同舞弊行為進行具體分析,并且利用函數(shù)推導(dǎo)出幾個重要的結(jié)論;
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Chapter 2 begins with the study of management fraud behavior and means, analyzes the motivation theory, behavior, means and reason, which indicates that it is hurry and necessary to bring management fraud to light.
文章第二章首先從管理舞弊行為及手段研究為切入點,分別對管理舞弊的動因理論、行為、手段及癥結(jié)進行了分析,引出揭露管理舞弊的迫切性和必要性;
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According to the analysis of management fraud behavior and means, the writer believes that the reason of management fraud is the validity of corporate governance structure.
通過對管理舞弊行為手段研究分析,筆者認(rèn)為管理舞弊的癥結(jié)在于公司治理結(jié)構(gòu)的有效性。
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The Research on the Behavior of Accounting Fraud
會計舞弊行為研究
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The author makes an analysis on the motives of financial swindle, illustrating the characteristic of fraud and skills and methods that should be adopted by auditors to pursue the fraud.
筆者分析了財務(wù)欺詐的動因,闡述了舞弊審計的特征以及審計人員在舞弊審計中應(yīng)采取的方法和技巧,使得審計人員可以更有效地追查揭露財務(wù)欺詐等舞弊行為。
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Stretigies in auditing cheating occurred on balance sheet of listed company—Identification of cheating occurred in balance sheet characterized by fictitious transactions
上市公司財務(wù)報表舞弊的審計對策研究——對以虛構(gòu)經(jīng)濟交易事實為主要特征的財務(wù)報表舞弊行為的識別
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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.
論文研究的內(nèi)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(guān)數(shù)據(jù)作為實施對象,借助資本市場中典型案例的剖析,以設(shè)計和確立舞弊審計的技術(shù)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(shù)成果,探討中國資本市場舞弊行為的構(gòu)成因素,揭示舞弊的形成規(guī)律,確立舞弊審計的技術(shù)規(guī)范和審計策略。
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Meanwhile, as the complexity of financial structure and the fierceness of competence strengthening, it is difficult to detect management fraud, which has been a malignant tumor restricting our economic development.
與此同時,隨著財務(wù)結(jié)構(gòu)的復(fù)雜性和商業(yè)競爭的激烈性逐漸加深,,管理舞弊行為越來越難以發(fā)現(xiàn),成為嚴(yán)重制約社會經(jīng)濟發(fā)展的“毒瘤”。
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fraudulent practices
The intention of the essential derivation concept was to confer breeders protection against fraudulent practices in which 'new' varieties are produced from current, protected ones without a genuine breeding effort.
Investigations into these fraudulent practices are ongoing and recoveries from affected officials are being made.
In particular, Rule 10b-5 of the Securities and Exchange Act of 1934 establishes liability for fraudulent practices in securities transactions.
This left the door wide open to fraudulent practices by majority-owned firms attempting to undercut the intent of the policy.
With a handful of exceptions over the years, Canada has by and large avoided fraudulent practices of the kind now making headlines.
fraudulent behavior
Concerns over fraudulent behavior keep attentionfocused on ethics in businesses.
Specifically, we use a rule-learning program to uncover indicators of fraudulent behavior from a large database of customer transactions.
As fraud grows exponentially, fraudulent behavior can be a disincentive for both consumers and businesses to embrace e-commerce.
Lastly, the quality of the typical asset securitization lender is high and fraudulent behavior by such a party is deemed unlikely.
One way to protect yourself is to demonstrate that you have trained your staff to avoid fraudulent behavior.
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fraud behavior
In order to keep the training samples representative for historical and novel fraud behavior, a data renewal procedure has been defined.
The CPA has undertaken the important responsibilities of discriminating fraudulent practices.which mainly include management fraud and employee fraud.This paper discusses briefly their manifestation and auditing clues respectively.
對舞弊行為進行甄別已經(jīng)成為注冊會計師的重要職責(zé)。舞弊主要包括管理者舞弊和員工舞弊。本文簡要探討它們各自的表現(xiàn)方式和審計線索
Recently, the lawsuits of defrauding practices have increased sharply.More and more CPA are involved in the lawsuits,especially in the case of the Arthur Anderson which greatly reduce the public's confidence in CPA's auditing. So the CPA should pay attention to the responsibility of detecting and reporting errors and irregularities.Through analyzing the technology varieties and characters of the false accounts and scrutinizing the probabilities and developing potencies of the CPA's preventing the corporations'...
Recently, the lawsuits of defrauding practices have increased sharply.More and more CPA are involved in the lawsuits,especially in the case of the Arthur Anderson which greatly reduce the public's confidence in CPA's auditing. So the CPA should pay attention to the responsibility of detecting and reporting errors and irregularities.Through analyzing the technology varieties and characters of the false accounts and scrutinizing the probabilities and developing potencies of the CPA's preventing the corporations' cheatings,the counter measures of CPA in face of the tricks of the corporations are put forward.
近年來 ,舞弊案件大量增加 ,注冊會計師越來越多的被卷入法律訴訟 ,尤其是最近的安達(dá)信事件 ,極大地動搖了公眾對注冊會計師審計的信心 ,注冊會計師的當(dāng)務(wù)之急是必須重視查找舞弊這一責(zé)任。通過分析舞弊性財務(wù)報告的技術(shù)種類和特點 ,探究目前注冊會計師在審計方面防范企業(yè)舞弊行為的可能性和發(fā)展空間 ,提出了注冊會計師面臨舞弊應(yīng)采取的應(yīng)對措施和方法
Inactive audit is at the cost of national and collective interests.Provided it cannot be stopped effectively,lax financial discipline and cheating behaviors will deteriorate our social economy.This paper points out the negative effects of inactive audit,and suggests the countermeasures for the perfection of audit supervision system.
審計不作為是以犧牲國家和社會公眾利益為代價的 ,該行為若得不到有效制止 ,必將造成財經(jīng)紀(jì)律松弛和造假舞弊行為泛濫 ,從而導(dǎo)致嚴(yán)重的社會經(jīng)濟后果。從剖析審計不作為的表現(xiàn)形式及形成原因入手 ,揭示了該行為的危害性 ,并試圖從審計工作的內(nèi)、外部環(huán)境 ,審計監(jiān)督體系的完善等方面尋找克服對策。
 
本文關(guān)鍵詞:我國財務(wù)舞弊行為分析及控制模式研究,由筆耕文化傳播整理發(fā)布。
本文編號:230440
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