美国一系列财务造假案件的爆发，引发了会计界对两种基础孰优孰劣的争论。
The occurrence of a series of financial frauds leads to an increasing argument about whichever is better.
在指认某些匿有财务造假的公司(例如安然或雷曼)事件中，他们也发挥了关键作用。
They also play a crucial role in fingering firms with dodgy finances-think Enron or Lehman.
目前我国上市公司财务造假问题非常严重，财务造假的表现形式呈现出隐蔽性和多样化的特点。
What is critical at present, however, is that misleading accounting reports are issued by listed corporations in various ways, often undetectable.
近年来，随着一系列财务造假案的曝光，会计业正面临着前所未有的信息质量危机，承受着社会各界的压力。
In recent years, along with a series of financial cases exposed, accountancy industry faces an unprecedented information truthfulness crisis, bearing public pressure.
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.
查诺斯接受这次访问仅一周后，就有另一名卖空者发布了一份报告，指责一家在美上市的中国木材公司（嘉汉林业——译注）财务造假，受其影响，该公司股价暴跌90%。
Just a week after his interview, a short seller's report on a U.S.-listed Chinese timber company sent its stock tumbling 90%.
东芝卷入了一场会计造假丑闻，东芝社长多年来要求下属有组织地掩盖差劲的财务数据。
Toshiba has been roiled by a profit-padding scandal, in which bosses for years systematically pushed their subordinates to cover up weak financial figures.
财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。
Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus...
东芝卷入了一场会计造假丑闻，东芝社长多年来要求下属有组织地掩盖差劲的财务数据。
Toshiba a has been roiled by a profit-padding scandal, in which bosses for years systematically pushed their subordinates to cover up weak financial figures.
造假的税务成本极低，是农业上市公司财务舞弊行为频发的重要原因之一。
The very low tax cost of falsification should be one of the important causes of frequent financial frauds in some agricultural listed companies.
安然、世通等一系列财务舞弊和会计造假案件的发生，充分暴露了上市公司关键人物凌驾于内部控制之上，内部控制信息披露徒具形式等问题。
A series of financial fraud cases occurred continually in big company such as Enron, Worldcom, fully exposed that in a listed company the key management person always override its internal control.
安然、世通等一系列财务舞弊和会计造假案件的发生，充分暴露了上市公司关键人物凌驾于内部控制之上，内部控制信息披露徒具形式等问题。
A series of financial fraud cases occurred continually in big company such as Enron, Worldcom, fully exposed that in a listed company the key management person always override its internal control.
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