有些股东已经起诉公司财务欺诈。
Some shareholders have sued the company, accusing it of accounting fraud.
因此，对财务欺诈进行识别就显得尤为重要。
Therefore, it is especially important to identify the financial fraud phenomenon for the companies.
审计诚信文化是构成财务欺诈行为防范体系的关键环节。
Trustworthy culture in auditing is the key to prevent financial cheats.
同时，采用面向对象技术设计并实现了财务欺诈识别系统。
Meanwhile, a financial fraud identification system is designed and implemented using OOD technique.
客观地说，财务欺诈事件的发生有着复杂、深刻的社会背景和历史原因。
Speaking objectively, several complicated and deep factors including social circumstance and historical reasons contribute to the happening of financial fraud cases.
我们也为没有被指控财务欺诈的公司构建了一个产业以及规模的匹配控制示例。
We also constructed an industry- and size-matched control sample of companies that were not accused of committing fraud.
在6月20日，年轻的互联网企业家堀江贵文，因犯有财务欺诈的罪名而获得量刑很重的判罚。
On June 20th Takafumi Horie, a young internet entrepreneur, was led away to serve a stiff prison sentence for accounting fraud.
随着中外财务欺诈案的频频曝光，内部控制信息披露问题引起理论界与实务界的广泛关注。
With the frequent foreign financial fraud exposure, internal control disclosure caused widespread concern in theory and in practice.
通过调查，我们为1978至2001这一时期内公司被指控财务欺诈的案例建立了一个数据库。
To conduct our investigation, we constructed a database for a sample of companies that were accused of committing fraud during the period 1978 through 2001.
而且，大部分注意力被集中在指使财务欺诈的公司懂事会之上（明确的说，是懂事会的审计委员会）。
Moreover, most of the attention has been focused on boards of directors at companies that commit financial statement fraud (specifically, on the role of the audit committee of the board).
但是在数十亿的美元从财务欺诈中消失的十年里，许多投资者会乐意拥有任何一款能让他们辨别出究竟谁能信任的工具。
But in a decade when billions of dollars have been lost in accounting frauds, a lot of investors will be ready to seize on any tool they can find to figure out who they can trust.
从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。
The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.
最近，几个大公司受到美国证券交易委员会指控其财务欺诈，以及随后发现其广泛而长期的运行管理欺诈后，公司轰然倒塌。
Several large companies recently collapsed amid Securities and Exchange Commission charges of fraudulent financial filings and the subsequent discovery of extensive and long-running management fraud.
随着二十世纪末亚洲金融危机的爆发和进入本世纪美国上市公司系列财务欺诈案件的曝光，公司治理问题逐渐成为全球共同关注的焦点。
With the outbreak of the Asian Financial fraud scandals of American listed companies at the very beginning of this century, corporate governance has become a global focus.
惠誉评级公司对在美国上市的35家中国公司进行了分析后，星期一公布报告说，这些公司面临被指控财务欺诈的风险超过了平均水平。
Fitch Ratings analyzed 35 U. s. -listed Chinese companies and said in a report Monday that they have an above average risk of facing fraud allegations.
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.
“除非具有可靠、透明和一致的医疗和财务信息，否则该国无法评估其是否削减了费用或在与欺诈行为的斗争中取得了胜利，”Clarke说。
"It cannot assess whether it is reducing costs or winning the battle against fraud unless it has reliable, transparent and consistent medical and financial information," says Clarke.
第三部分为上市公司财务会计报告欺诈的原因分析。
Part three is to analyze the reasons of financial reporting fraud of listed company.
第二部分为上市公司财务会计报告欺诈的现状研究。
Part two is to analyze financial reporting fraud of listed company empirically.
如果你并非艺术家，小心财务问题相关的欺诈蒙骗：五月二十七日。
If you are not in an artistic profession, then beware of possible delusions of grandeur concerning a financial matter on or near May 27.
本文分析美国证券公开发行公司如安然披露欺诈财务信息的经济背景。
This paper analyses the economic background on disclosing fraudulent financial information from some America's Public Companies such as Enron.
即使辉山的财务不是欺诈，公司似乎由于其过度的杠杆而处于违约的边缘。
Even if Huishan's financials were not fraudulent, the company appears to be on the verge of default due to its excessive leverage.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
上市公司财务信息失真，欺诈上市的违法收益远大于案发后支付的违法成本。
Listing Corporation, the distortion ofthe accounting information fraud, illegal cost listed illegal income is far greater than afterthe payment.
分析财务数据欺诈的类型，选取判定数据欺诈的指标，设计数据反欺诈模型系统，整合相应的业务流程，为商业银行实施评级系统提供重要的数据保障。
This paper attempts to provide exact data for commercial banks' credit rating by analyzing the types of financial fraudulent data, determining the key indexes in judging fraudulent data, desi…
分析财务数据欺诈的类型，选取判定数据欺诈的指标，设计数据反欺诈模型系统，整合相应的业务流程，为商业银行实施评级系统提供重要的数据保障。
This paper attempts to provide exact data for commercial banks' credit rating by analyzing the types of financial fraudulent data, determining the key indexes in judging fraudulent data, desi…
应用推荐