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1)  audit procedure of fraudulent financial reporting
财务报表舞弊审计程序
2)  fraud audit procedures
舞弊审计程序
1.
principles of Fraud Audit and the new results of International Standard on Audit(ISA),this paper explores the tactics on management fraud audit from such aspects as change of management "neutrality" hypotheses,fraud risks evaluation and fraud audit procedures.
本文结合美国舞弊审计准则、新的国际审计风险准则研究成果,试图从管理层“中性”假设变更、舞弊风险评估及舞弊审计程序三方面描述管理舞弊审计策略。
3)  fraudulent financial reporting
财务报告舞弊
1.
Hypothesis of Four Factors for Fraudulent Financial Reporting and Its Empirical Test;
财务报告舞弊四因子假说及其实证检验
2.
An Study on Fraudulent Financial Reporting of Listed Companies;
上市公司财务报告舞弊研究
3.
The paper finds that financial pressure faces by the listed companies is the direct incentives contributing to the fraudulent financial reports,while the ineffective corporate governance,poor CPA audit quality and insufficient punishment provide opportunity for fraudulent financial reporting.
财务报告舞弊严重干扰了证券市场秩序,损害了投资人利益。
4)  financial report defraud
财务报告舞弊
1.
The author indicated that it is just the first step to establish it,only should we improve the efficiency of it,we can govern the financial report defraud.
本文以2005年的上市公司为样本,对影响审计委员会设立的因素进行了实证分析、同时指出,审计委员会的设立只是第一步,只有提高其效率才能对财务报告舞弊起到治理作用。
2.
The problem of financial report defraud in listed companies can t be explained completely by internal controlling of man- agers,the several big shareholders have controlled the companies,thus they can get private interests,financial report defraud is only a means that can conceal their behaviors.
经理人员对上市公司的内部控制已不能完全解释上市公司的财务报告舞弊问题,大股东控制了上市公司,通过对上市公司的利益侵占获取私人收益,财务报告舞弊是隐瞒大股东行为的手段。
5)  embezzlement of financial report
舞弊财务报告
1.
The dissimilation of incentive system of stock option and the embezzlement of financial report;
论股票期权激励机制异化与舞弊财务报告
6)  financial statements fraud
财务报告舞弊
1.
With the gradual development of Chinese stock market, accounting information disclosed by public companies has become an important source of information to investors when they are making their decisions, but because the financial statements frauds break out frequently in Chinese stock market.
随着我国证券市场的日益发展,上市公司公开披露的会计信息越来越成为投资者进行决策的重要信息来源,但是由于我国证券市场上的财务报告舞弊事件频频发生,损害了广大报告使用者的利益,在很大程度上造成他们对证券市场的信心不足,破坏了我国证券市场的健康发展。
补充资料:会计报表的审计过程

会计报表的审计过程——
       会计报表的审计过程是指从审计工作开始到审计报告完成的整个过程,一般包括三个主要阶段,即计划阶段、实施审计阶段和审计完成阶段。


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