Accordingly it's very important to perform fraud audit before frauds appear.
可见，在舞弊被揭露之前就进行专门的舞弊审计显得尤为重要。
The author compares the three levels of business fraud auditing, —auditors, audit scopes and audit reports according to their audit objectives.
这三个层次在审计目标、审计主体、审计范围和审计报告等方面都存在着区别。
By analyzing the typical opinions on the nature of audit and the character of fraud audit itself, the thesis points out that the nature of fraud audit is information attestation.
本文通过分析与审计本质有关的观点和舞弊审计自身的特点推导出舞弊审计的本质为信息认证，通过分析影响舞弊审计目标的因素指出舞弊审计的目标是查找舞弊和预防舞弊。
This paper introduces the concept of the fraud audit, expounds the significance of carrying out the fraud audit, and puts forward the concrete procedures and methods for carrying out the fraud audit.
介绍了舞弊审计的概念，阐述了开展舞弊审计的意义，提出了舞弊审计的具体程序和方法。
It is difficult for auditors to find fraud, yet their audit procedures this year seem to have done exactly that.
通常审计师很难发现舞弊，但是德勤今年的审计程序在这方面似乎非常有效。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Audit committee members indicate they believe the risk of fraud and materially inaccurate statements is low due to tightened internal controls and increased external auditor scrutiny.
审计委员会成员表示，他们相信由于内控从紧和外审从严，会计舞弊的风险以及财务报表的重大误报有所降低。
The law risk of audit is the cost of audit fraud. Probability of exposure and degree of punishment are the two main determining factors.
审计法律风险是审计欺诈的代价，它的两个主要决定因素是曝光的概率和惩处力度。
So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud.
本文在对舞弊的动机、成因、手段分析的基础上，提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。
The legal risks of audit fraud can be seen in the product of fraud exposure probability and the degree of punishment to fraud, and it is positively relative to audit quality.
审计欺诈的法律风险表现为欺诈被发现的概率和发现后被惩处力度的乘积，它与审计质量正相关。
Referring to the outcome of previous studies, this paper made assumptions of the study through studying the related theories with regard to accounting fraud and audit opinion.
在借鉴前人研究成果的基础上，论文通过对会计舞弊和审计意见的相关理论的探讨，提出了有关研究假设。
On this condition, the paper explored further what were influencing factors when accountants issue audit opinion in the condition of accounting fraud.
在此基础上论文进一步就注册会计师针对企业的会计舞弊行为发表审计意见的影响因素进行了实证研究。
It strengthens the punishment to the audit fraud.
加重了对审计舞弊的处罚。
The empirical results show that: the establishment of audit committee is negatively related to the financial reporting fraud, but has no significant effect on the type of audit opinions.
实证结果显示：审计委员会的设立与财务报告舞弊负相关，对审计意见类型无显著影响。
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.
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。
The fraud companies, however, had a higher percentage of gray directors on the audit committee.
相比，欺诈性公司审计委员会中灰色董事的比例显著较高。
Certified public accountants failure to comply with professional norms, audit lack independence is China at present registered accountants audit management fraud actual practice defect main reasons.
注册会计师未遵守职业规范，审计缺乏独立性是中国目前注册会计师审计管理舞弊实际执业缺陷的主要原因。
In recent years, it appeared the crisis of honesty and credit in audit industry, following a series of accounting fraud and swindle being exposed.
近年来，随着一系列会计造假舞弊案的揭露，出现了审计行业的诚信危机。
Moreover, most of the attention has been focused on boards of directors at companies that commit financial statement fraud (specifically, on the role of the audit committee of the board).
而且，大部分注意力被集中在指使财务欺诈的公司懂事会之上（明确的说，是懂事会的审计委员会）。
This paper will research CPA's manner to accounting fraud, as well as which factors influence audit opinion when accountants issue audit opinion in the condition of accounting fraud.
论文将就注册会计师对企业会计舞弊行为的态度，以及注册会计师针对会计舞弊行为发表审计意见的时候，受什么因素影响展开实证研究。
Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.
本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。
So the CPAs should take audit strategies to prevent the financial fraud of the listed companies.
对此，注册会计师应当采取相应的审计策略来遏制上市公司弄虚作假的行为。
Critically assess the historical shift in the audit profession's attitude towards the external auditor's responsibility regarding fraud detection and prevention.
认真地评估关于职业审计对外部审计员舞弊侦查和防止责任的态度历史变革。
Part V is mainly to resolve a number of issues for the current fraud-oriented audit using related party transactions, the author elaborated the proposal arise from both internal and external aspects.
第五部分主要是针对目前关联方交易舞弊导向审计中出现的一些问题，从企业内部和外部两个方面详细阐述了笔者的建议。
Part V is mainly to resolve a number of issues for the current fraud-oriented audit using related party transactions, the author elaborated the proposal arise from both internal and external aspects.
第五部分主要是针对目前关联方交易舞弊导向审计中出现的一些问题，从企业内部和外部两个方面详细阐述了笔者的建议。
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