企业财务报表粉饰一直是困扰证券投资者理性投资决策的问题之一。
Varnishing of company's financial reports has always been one of the problems perplexing investors in making rational investments in the stock market.
精益股份不是行业的领导者不具有行业高毛利，这是夏草质疑其领导对财务报表粉饰的原因之一。
Jingyi stake is not the industry leader does not have the industry leading with high gross margin, which is the summer grass questioned its whitewash one of the reasons for the financial statements.
本文简单介绍了我国上市公司报表粉饰的一些手法。针对这些手法，注册会计师在审计过程中应注意些什么。
This paper reveals some common tricks played by domestic listed companies and discusses what CPAs should correspondingly be guarded against in auditing.
上市公司报表粉饰的防范与审计研究是本文研究的最终目的所在，本文针对上市公司利润操纵的表现形式，从多层面提出了防范上市公司报表粉饰的审计策略。
The final aim of this essay is to keep a lookout on the manifestation of the whitewashing statement and to explore different audit tactics directed against all forms of profit controlling.
这样做的风险在于为粉饰会计报表敞开大门。
The risk is that this could open the door to yet more accounting trickery.
这主要是由于上市公司粉饰报表，市场成熟度低，公司治理不完善等因素造成的。
All of these facts can mainly be attributed to the factors such as fake report of business situation by some listing companies, low maturity of market, ineffective management of company, and so on.
当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。
When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.
利用不恰当的会计核算粉饰财务报表；
常见的粉饰会计报表类型包括对经营业绩的粉饰和对财务状况的粉饰。
Familiar decorating accounting statement type includes to decorate management accomplishment and decorate financial condition.
常见的粉饰会计报表类型包括对经营业绩的粉饰和对财务状况的粉饰。
Familiar decorating accounting statement type includes to decorate management accomplishment and decorate financial condition.
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