Audit Fraud Proceeds 审计舞弊收益
audit fraud false auditing 审计作假
fraud audit 舞弊审计
Fraud Audit Questioning 舞弊审计询问程序
Management fraud audit 管理舞弊导向审计
Fraud Audit Techniques 十九．舞弊审计技术
divided fraud audit method 制度二分法
fraud audit procedures 舞弊审计程序
new fraud audit standard 新欺诈审计准则
Auditor independence of the audit has people focus on the topic. In particular, in recent years the failure of the various audit and audit fraud case erupted, attracting more prominent on the independence of auditors.
审计独立性一直是人们重点关注的问题,尤其是近年来各种审计失败与审计舞弊案件的爆发,使得独立性问题更加突出。
参考来源 - 注册会计师审计独立性及影响因素研究·2,447,543篇论文数据，部分数据来源于NoteExpress
It strengthens the punishment to the audit fraud.
加重了对审计舞弊的处罚。
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。
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。
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