舞弊

Numerous financial report practice fraud crime incident have caused western theory circle, especially accounting field lasting concern of the issue, and formed a large number of research documents.

如此众多的财务报告舞弊犯罪事件导致西方理论界尤其是会计界对财务报告舞弊犯罪问题的持久关注，形成了大量研究文献。

Identify common types of fraud associated with the engagement area.

识别与审计业务领域相关的一般舞弊类型.

The British Sports Council is no respecter of privacy or careers as it tries to stamp out the cheats.

为了杜绝舞弊行为，英国体育委员会丝毫不会顾及个人的隐私或职业。

The work experience enables the author to summarise the characteristics and forms of economic duty malpractice.

根据工作实践,谈了经济职务舞弊的特点与类型及经济职务舞弊稽查中发现问题的技巧.

A CEO who decides to commit a financial fraud has significant power to alter the financial records to make it happen.

一位作出从事财务舞弊决定的CEO拥有相当大的权力，以修改财务信息来达成舞弊的目的。

By using the U.S.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。

That election was marred by massive cheating.

大范围的舞弊破坏了那次选举。

The newspaper alleged the mayor's corrupt practices.

那家报纸断言市长有舞弊行为.

He had accused three opposition members of corrupt practices.

他指控3名反对派成员营私舞弊。

So SNAI founded a financial fraud research center to do study.

本文的选题背景和研究意义近年来我国证券市场财务舞弊案层出不穷，以至上海国家会计学院专门成立了财务舞弊研究中心进行研究。

Corrupt practices include bribery, treating.

舞弊行为包括受贿, 请客拉拢.

With the problem of fraudulent financial reporting becoming more and more serious among the listed companies of PRC, and thus economic consequence incurred, investors, creditors, government and institutions related have already taken the fraud into great consideration.

随着我国上市公司财务报告舞弊问题的日益严重和由此带来的严重的经济后果，财务报告舞弊问题业已引起广大投资者、债权人和政府主管部门以及会计准则制定机构的极大关注。

Risk-oriented audIt'should pay attention to corporate governance and fraud.

风险导向审计必须关注公司治理和舞弊.

For the financial fraud accounting fraud, it can be not only from the existing system and corporate governance structure to analyze the causes of the financial fraud, but also from the supervision of the listed companies of CPA auditing to find the financial fraud causes and solutions.

对于会计造假财务舞弊事件，人们可以从现存制度和公司治理结构出发分析财务舞弊的成因，也可以从上市公司注册会计师审计监督这一方面分析财务舞弊的原因，并提出相关对策。

The poll was widely discredited after allegations of ballot rigging.

选举舞弊的指控出现后，这次投票测验受到了广泛质疑。

To cover up those frauds, the fraudsters need to generate fake bank statements and corrupt the confirmation process.

为了掩饰舞弊行为，参与舞弊的公司管理层们需要制作伪造的银行对账单并阻碍银行询证函审计程序。

In an election in 1988, he was accused of cheating by his opponent.

在1988年的一次选举中，他被对手指控舞弊。

Support a culture of fraud awareness and encourage the reporting of improprieties.

树立舞弊防范意识,鼓励报告不正当的行为.

Revising laws and regulations, perfecting financial report practice fraud crime regulation of civil liability further, raising the cost by a wide margin;

修改法律法规，进一步完善财务报告舞弊犯罪民事责任的规定，大幅提高舞弊成本；

The election results were nullified because of voter fraud.

因为选民舞弊，选举结果无效。

However, since 18th century when South Sea Company fraud gave birth to independent auditing, auditors and managements of companies have been play the game of cat and mouse owing to the prevalence of management frauds.

然而，自18世纪英国南海公司舞弊案催生独立审计以来，因为管理舞弊的广泛存在，审计师与公司管理层之间一直上演着猫捉老鼠的游戏。

Accounting fraud is increasingly prevailing and the losses caused by it is more and more heavy, while anti-fraud practices appear a serious lag instead.

随着会计舞弊越来越盛行其造成的损失也越来越严重，相比之下反舞弊工作却显得严重滞后。

In its most general sense, corruption means the perversion or abandonment.

就其最一般的意义上说, 舞弊就是堕落,就是背离准则.

But the actual was that CAP can not find all fraud and error about the financial document and data that supported by audited enterprise. CPA can only detect some material misstatement.

而现实情况是，注册会计师不可能发现被审计单位提供的财务资料的全部错误与舞弊，而只能发现其中的重大错误与舞弊。

Opposition leaders said that the elections had been tainted by corruption.

反对派领导人说，选举中存在舞弊现象。

We all know that cheating on our taxes a no-no.

我们都知道在纳税上舞弊(偷税)是不可为之事.

This paper has pointed out that the form of CPA collaborative fraud is mainly from the audit opinions issued by type. CPA, having collaborative fraud with the audited entity, issues unqualified audit opinion and alters types of audit opinion in order to reduce the severity.

对于注册会计师协同舞弊的表现形式，主要是从签发的审计意见类型进行分析，指出注册会计师主要是通过签发无保留审计意见和变通审计意见类型以减轻严重程度与被审计单位协同舞弊。

Candidates will be considered fraud disciplinary punishment notice signed.

违纪舞弊考生必须在处罚通知单上签名.

Symbiosis of Mechanism and Countermeasures on Accounting Fraud and Audit Fraud

会计舞弊与审计舞弊的共生机理及其治理思路

They scooped all the other dailies with the story of the election fraud.

他们抢在其他日报之前独家发表选举舞弊的消息.