而国内的会计舞弊案件也是不断上演。
S. dollars. And domestic accounting fraud cases also continued to appear.
并且本部分还分析了我国会计舞弊的现状。
This part has also analyzed the status of Chinese accounting fraud.
阐述了我国上市公司会计舞弊的现状和原因。
This article also argues the present situation of listed companies financial fraud and finds the reasons.
如何有效识别会计舞弊，才是本文的研究重点。
This thesis focuses on how to identify accounting fraud effectively.
第三部分探讨了注册会计师对于会计舞弊的责任。
Part three discusses CPA's responsibilities on detecting accounting fraud.
因此，有必要对我国企业会计舞弊的成因进行分析，并治理。
Therefore, it is necessary to our country enterprise accounting fraud is analyzed, and the causes.
对会计舞弊防治与会计监管研究，有利于会计诚信体系及制度建设。
Accounting accounting fraud prevention and control research, is conducive to the accounting system and system construction integrity.
而法务会计在国外的实践为我们防治会计舞弊找到了一种新的策略。
The practices of forensic accounting in foreign countries help us to find a new way to prevent and cure frauds.
因此，对会计舞弊的防范与治理研究具有极其重要的理论和现实意义。
Therefore, the research on the prevention and management of accounting fraud has the extremely important significance in the theory and practical.
为此本文从公司治理结构视角出发研究我国上市公司会计舞弊控制问题。
So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual Angle.
特别是在提供诉讼支持、调查和预防会计舞弊方面，司法会计发挥着重要作用。
Forensic accounting plays a great role in court, especially in respect of litigation support, financial fraud investigation, detection and prevention.
当时，北电表示将与警方通力合作，并且在会计舞弊指控结束后将继续这样的合作。
The company said it has 'fully cooperated' with the police and 'will continue to do so' over the case.
本文运用博弈论分析方法，对上市公司会计舞弊问题进行了不完全信息静态博弈分析。
This article analyzes the financial fraud of listed companies under static games of imperfect information theory.
这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定的理论基础和研究方法。
There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country.
上市公司会计舞弊自从证券市场出现以来就一直存在，并且给社会经济造成了巨大危害。
Accounting fraud of listed companies always exists since the securities market has shown up, and brings enormous harm to the socio-economy.
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.
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。
On this condition, the paper explored further what were influencing factors when accountants issue audit opinion in the condition of accounting fraud.
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.
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.
对会计法律责任的概念、责任的形式、民事责任的性质以及它们在处理会计舞弊中发挥的不同作用进行了介绍。
They includes concept, classifications of legal duty, explains of civil responsibility, and actions of every kind of legal duty.
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.
会计舞弊对中国并不十分完善的证券市场机制产生了巨大的震动，为什么要舞弊等一系列问题引发了人们的思考。
Accounting malpractices do great harm to the incomplete system of our stock market, the inducing reasons of which cause us to reflect on the related problems.
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.
摘要企业会计舞弊萌芽、产生、蔓延于一定的管理环境之中。无论管理环境中的哪个因素出了问题，都会影响到管理的质量，可能造成管理失效，从而导致会计舞弊的发生。
No matter which factor in the management of the environment isa problem, will influence the quality of management, may cause management failure, leading to the occurrence of accounting fraud.
摘要企业会计舞弊萌芽、产生、蔓延于一定的管理环境之中。无论管理环境中的哪个因素出了问题，都会影响到管理的质量，可能造成管理失效，从而导致会计舞弊的发生。
No matter which factor in the management of the environment isa problem, will influence the quality of management, may cause management failure, leading to the occurrence of accounting fraud.
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