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。
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.
健全的财务/会计和审计知识。
被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。
The person in-charge of an entity under audit shall be responsible for the authenticity and integrity of the financial accounting materials provided by his own entity.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
根据国内会计准则进行账务处理，确保报表的准确性和及时性，包括但不限于总帐管理，工资，编制集团财务报表，审计等业务；
Accounting tasks according to Chinese accounting law and ensure accurate and timely financial report including but not limited to GL management, payroll calculation, Group report making, Audit etc.
在2001—2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。
From 2001 to 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance, audit practices, and financial reporting.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。
Leading persons of auditees shall be responsible for the authenticity and completeness of the financial and accounting information provided by their units.
毕业生将工作在以下领域：财务管理会计，税务会计，审计，会计人员和客户经理。
Graduates will work in the following fields: Finance Manager, Tax Accountant, Revenue Accountant, Auditor, Staff Accountant and Account Manager.
现代会计由财务会计、管理会计和审计三大分支构成。
Modern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing.
审计师必须提出其意见，表明该财务报表是否能够如实和公允的反映实际情况，是否复合相关法律章节和适用的会计准则的要求。
The auditor must form an opinion as to whether the financial statements give a true and fair view and comply with the relevant sections ofthe law and applicable accounting standards.
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。
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.
财务审计师和财务会计师可以被私人企业和公共部门的审计和会计事务所雇佣，也可以自谋职业。
Financial auditors and accountants are employed by auditing and accounting firms throughout the private and public sectors, or they may be self-employed.
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.
合营企业雇用合格的财务人员和审计员，设立会计账目，合营各方可随时查看。
The Joint Venture shall employ competent treasurers and auditors to keep all books of accounts, which are accessible at any time to each Partyhereto.
合营企业雇用合格的财务人员和审计员，设立会计账目，合营各方可随时查看。
The Joint Venture shall employ competent treasurers and auditors to keep all books of accounts, which are accessible at any time to each Partyhereto.
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