...一般认为那些恶意或故意违背公认会计原则,提供不实会计信息的行为称为舞弊(fraud)、财务报告舞弊(financial statements fraud)或财务舞弊(financial fraud)。
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会计报表舞弊手段及其二元治理-毕业论文参考网 关键词:财务报表舞弊;手段;二元治理 [gap=1468]Keywords: Financial statements fraud; Estimate; The dual governance
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(4)《财务报表欺诈:预防与侦察》(Financial Statements Fraud:Pre-vention and Detection),Zabilollah Rezaee著。而在我国教材建设还处于初级阶段。
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This chapter mainly analyses the definition of financial statements fraud, the difference of interrelated concept, the present situation and the harm.
本章主要对财务报告舞弊的定义,与相关概念的区别,我国上市公司财务报告舞弊的现状和危害进行了分析。
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.
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。
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。
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