中译英一篇文章
发布网友
发布时间：2022-04-26 14:38
共5个回答
热心网友
时间：2022-06-29 07:23
That the accountant cheats is to point to behavior person illegal act in handling in the accountant, acquisition to be economical or the aspect benefit to be purpose other, be the accountant fault bringing about intentionally. In recent years, the accountant cheats at home and abroad reaching auditing the law case failing frequently appearing , feasible enterprise accountant fraulent practices problem becomes the focal point that society shows solicitude for , revise under stress of the public of society and government's pressure, audit the occupation boundary on one's own in numerous and confused provision since the criterion does not admit that the certified public accountant assumes there is fraulent practices audited responsibility, but enters 21 centuries do not hesitate to Model T auditing, taking charge of the job criterion, require that the significant mistake of certified public accountant financial statement cheating leading to in the accountant planning and showing solicitude for sufficiently when being put into effect auditing a job a reason reports risk. Therefore, the certified public accountant must have the fraulent practices distinguishing an accountant's gimmick, to keep watch the sum decrease auditing risk. The very bad effect auditing the law case frequency hair failing in addition waits , accounting information distinguishes enterprise as a result coming the audit report if a user depending on a certified public accountant's only since but accountant the public main body vacancy place , inspection are lacking in strength, whether or not existence accountant fraulent practices risk evidently is insufficient. The accounting statement user also must distinguish accountant fraulent practices's therefore gimmick There exists a series of accountant fraulent practices problem in the thesis in having summed up market economy , gimmick waits as well as the common accountant cheats , points out the ability that the accountant requires to have the fraulent practices distinguishing an accountant while our country economy develops. At the same time, have analysed the mechanism that accountant fraulent practices proces , have suggested that the accountant cheats governing, should form cause according to the person treating differently waiting for many accountants to cheat keeping watch an act.
参考资料：百度词典
热心网友
时间：2022-06-29 07:23
Pick to
Accounting fraud is the illegal ACTS in accounting, economics or other benefits, is for the purpose of accounting error causes intentionally. In recent years, domestic and foreign accounting fraud and auditing failure case, make appear enterprise accounting fraud of social problems become the focus of attention, despite earlier auditing standards does not admit of certified public accountants audit responsibility for fraud, but since the 21st century, under the pressure of social public and government, the independent audit profession are revised standard and requirement of certified public accountants audit work in the planning and implementation of accounting fraud when sufficient attention material misstatement of the financial statements. Therefore, the CPA of accounting fraud must possess identification technique, to prevent and rece the audit risk. But because the accounting supervision, public subject vacancy, together with the frequent cases of audit failure, so bad influence on accounting information user if only rely on the audit report certified public accountants to identify whether the enterprise existing accounting fraud risk is obviously not enough. Therefore accounting statement users must also identify the accounting fraud
The thesis summed up the market economy in a series of accounting fraud, and the common methods of accounting fraud, etc in China's economic development and accounting personnel should possess the ability to identify accounting fraud. At the same time, analyses the mechanism of accounting fraud, management accounting fraud, should be treated according to the forming reason respectively accounting fraud prevention measures etc.
【关键词】Accounting fraud prevention measures ethical corrupt mechanism
热心网友
时间：2022-06-29 07:24
Abstract
Summary of accounting fraud refers to acts of people in the accounting treatment of the wrongful act in order to obtain economic or other benefits for the purpose of intentionally causing the accounting are at fault.In recent years, domestic and international accounting fraud and audit failure cases occur frequently, making corporate accounting fraud problem has become the focus of attention, even though the early auditing standards do not recognize the fraud audit of certified public accountants have the responsibility, but since entering the 21st century, forced the public and government pressure, the independent audit of occupational community of practice guidelines have been amended to require Certified Public Accountant in the planning and implementation of audit work full attention by the accounting fraud led to the financial statements of the risks of material misstatement. Therefore, the certified public accountant must have the means to identify accounting fraud in order to prevent and rece audit risk. However, the main public because of lack of accounting, supervision is weak, coupled with frequent cases of audit failure adverse effects, and thus only if the accounting information users rely on CPA's audit report to identify the existence of corporate accounting fraud risk is clearly not enough.Accounting statements, therefore the user must also identify the way the accounting fraud thesis summarizes the existence of market economy in a series of accounting fraud, as well as common practices such as accounting fraud, pointing out that the economic development of our country at the same time accounting staff need to have the recognition of accounting fraud capacity.At the same time, an analysis of the mechanism of accounting fraud, the management of the accounting fraud, should be formed in accordance with their respective reasons to treat a wide range of initiatives to prevent accounting fraud.
【Key Words】 accounting fraud fraud prevention mechanism of professional ethics initiatives
热心网友
时间：2022-06-29 07:24
Abstract Accountant corrupts practices refers to the author, in accountant processes the illegal act, take obtains the economical or other aspect benefit as the goal, is accountant who creates intentionally error. In recent years, domestic and foreign accountants corrupted practices and the audit defeat case appear repeatedly, enable business accounting the corrupting practices question to become the focal point which the society paid attention, the early audit criteria did not acknowledge freely chartered accountant had the corrupting practices audit responsibility, but since has entered in the 21st century, under the social public and government's pressure, the independent audit ty field revises the disciple criterion in abundance, request chartered accountant when plans and the implementation audit work the full attention the financial reporting heavy blunder newspaper risk which corrupts practices by accountant causes. Therefore, chartered accountant must have distinguishes the technique which accountant corrupts practices, guards against and the rection audit risk. But as a result of accountant the public main body vacancy, the supervision asthenia, in addition audits the bad influence which the defeat case frequency sends and so on, thus accounting information user, if depends upon chartered accountant's report of audit to distinguish the enterprise merely whether has accountant the corrupting practices risk is obviously insufficient. Therefore the fiscal statement user must distinguish technique which accountant corrupted practices the paper to summarize a series of accountants who in the market economy existed the corrupting practices question, as well as common accountant the corrupting practices technique and so on, pointed out that must have while our country economic development's accounting personnels distinguishes ability which accountant corrupted practices. At the same time, has analyzed the mechanism which accountant corrupts practices proces, proposed that governs accountant to corrupt practices, should act according to form the reason to deal with each case on its own merits and so on many item of accountants the corrupting practices guard action. [key word]Accountant corrupting practices guard action occupational ethics corrupting practices mechanism
热心网友
时间：2022-06-29 07:25
Abstract
Accounting fraud is the act of people in the accounting treatment of the wrongful act in order to obtain economic or other benefits for the purpose of intentionally causing the accounting are at fault. In recent years, domestic and international accounting fraud and audit failure cases occur frequently, making corporate accounting fraud problem has become the focus of attention, even though the early auditing standards do not recognize the fraud audit of certified public accountants have the responsibility, but since entering the 21st century, forced the public and government pressure, the independent audit of occupational community of practice guidelines have been amended to require Certified Public Accountant in the planning and implementation of audit work full attention by the accounting fraud led to the financial statements of the risks of material misstatement. Therefore, the certified public accountant must have the means to identify accounting fraud in order to prevent and rece audit risk. However, the main public because of lack of accounting, supervision is weak, coupled with frequent cases of audit failure adverse effects, and thus only if the accounting information users rely on CPA's audit report to identify the existence of corporate accounting fraud risk is clearly not enough. Accounting statements, therefore the user must also identify the way the accounting fraud
Thesis summed up the market economy exist a series of accounting fraud, as well as common practices such as accounting fraud, pointing out that the economic development of our country at the same time accounting personnel should have the ability to identify accounting fraud. At the same time, an analysis of the mechanism of accounting fraud, the management of the accounting fraud, should be formed in accordance with their respective reasons to treat a wide range of initiatives to prevent accounting fraud.
