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。
Accordingly it's very important to perform fraud audit before frauds appear.
本文借助舞弊风险因素理论对舞弊审计的优化环境和技术策略进行了探索。
The article is a research for excellent environment and technical procedure of fraud-auditing , with the help of theory of fraud risk factor .
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。
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.
因此，本文的目的是构建一个全面、系统、合理、有效的舞弊审计理论结构，为深入系统的研究舞弊审计提供一个可供参考的指南，以期进一步指导实践。
So the objective of the thesis is to build a systematic, rational and effective fraud auditing theory framework, which will offer a guide for researches on fraud auditing theory and practice.
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。
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.
我认为会计师事务所已经改进了它们的审计程序，这也是这些舞弊现在突然被发现的原因之一。
I think the firms have improved audit procedures and that is one of the reasons all these frauds are suddenly coming to light.
在策划审计业务时考虑舞弊的潜在可能。
Consider the potential for fraud when planning an engagement.
在实施审计业务时，确定是否需要对舞弊的风险进行特殊考虑。
C.Determine if risk of fraud requires special consideration when conducting an engagement.
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。
It is difficult for auditors to find fraud, yet their audit procedures this year seem to have done exactly that.
如果一家公司有意舞弊，银行询证函这一审计程序对他们来说是一项重要的威胁。
If a company is intent on committing fraud, the bank confirmation process is a major threat to their activities.
即使没有了堀江贵文在广告传媒上的天分，焦点也将依然汇聚在日本的审计舞弊案与证券监管法上。
Even without Mr Horie's talent for publicity, the spotlight would remain on auditing irregularities and the policing of securities laws in Japan.
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。
To cover up those frauds, the fraudsters need to generate fake bank statements and corrupt the confirmation process.
会计年度结束于12月31日的公司很可能需要接受会计师事务所加强了的审计程序的检查，一些新的舞弊有可能因此被发现。
Companies with fiscal years ending after December 31 will likely be subject to the new expanded audit procedures and that may flush out a few more frauds.
第二章，管理舞弊控制与审计质量概述。
Chapter Two is an overview of management fraud control and auditing quality.
在计划审计业务时考虑舞弊的潜在可能。
Consider the potential for fraud when planning an engagement.
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。
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.
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。
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.
新准则在会计信息失真的两大源头—盈余管理和会计舞弊方面，制定了有效遏制会计信息失真的会计和审计准则。
It will have a good influence on accounting information quality, which will restrain the two ways of accounting information distortion -surplus management and ac- counting 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。
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.
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。
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.
因此，全面探讨、分析舞弊的成因、现象，寻求审计对策，是当前十分重要的课题。
Therefore, it's very important to fulfill overall probe and analyze the reason and phenomenon, further seeking audit countermeasure.
加重了对审计舞弊的处罚。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。
The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
本文阐述了违反法规行为的含义以及违反法规行为同错误与舞弊之间的关系，强调指出了注册会计师和被审计单位管理当局对违反法规行为的不同责任问题。
The paper puts forward the questions of different duty for the Certified Public Accountant and unit management authorities being audited to the action of going against ordinance.
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.
实际审计工作中发现，会计舞弊有多种方式，而利用应收账款舞弊是其常用的方法之一。
Discovers, accountancy embezzling to have various ways in the actual audit work, but make use of the accounts receivable to embezzle is one of its in common use methods.
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。
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.
近年来，众多财务舞弊案件的发生促使各国先后推行审计轮换制度。
The rotation system has been carried out in many countries since the early years of this century because of the numerous financial fraud cases.
近年来，众多财务舞弊案件的发生促使各国先后推行审计轮换制度。
The rotation system has been carried out in many countries since the early years of this century because of the numerous financial fraud cases.
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