However, there are some fears that a complete move to electronic payment may increase the risk of fraud.
然而，有人担心完全转向电子支付可能导致诈骗的风险增加。
In China people do not use cheques but can get text-message confirmations when they have used their credit CARDS, reducing the risk of fraud.
中国人不用支票，但使用信用卡后会收到确认短信，降低了诈骗的风险。
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.
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。
But the real story of this financial crisis, like many others, was not about one firm but near universal risk-taking, stupidity-and possibly widespread fraud.
但是像许多其他故事一样，金融危机的真正故事并不是关于一个公司而是近乎全球的冒险，愚蠢——并有可能是普遍的欺诈。
A.Be knowledgeable of the risk factors and red flags of fraud.
理解有关舞弊的风险因素和危险信号。
WRITING about one of the great swindles of the 1930s, J.K. Galbraith pointed to three traits of any financial community that he believed put it at risk of fraud.
加尔布雷斯在对上世纪30年代最大的一次欺诈进行描述时指出：有三个特性致使金融界存在欺诈风险。
With mortgage rates so low, the risk of mortgage fraud is now growing.
随着抵押贷款利率的降低，抵押贷款欺诈的风险正在增长。
Auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.
注册会计师还应当考虑发现的错报是否表明，在某一特定领域存在舞弊导致的更高的重大错报风险。
Management will conduct a formal, systematic and comprehensive risk assessment of the Company, considering the potential for fraud.
对潜在的欺诈行为，公司管理层至少每年一次进行正式、系统和全面的风险评估。
The law risk of audit is the cost of audit fraud. Probability of exposure and degree of punishment are the two main determining factors.
审计法律风险是审计欺诈的代价，它的两个主要决定因素是曝光的概率和惩处力度。
The article is a research for excellent environment and technical procedure of fraud-auditing , with the help of theory of fraud risk factor .
本文借助舞弊风险因素理论对舞弊审计的优化环境和技术策略进行了探索。
So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
The advantages include lower administrative costs on the one hand and a perceived lesser risk of fraud on the other.
这项举措的优势在于管理成本更低，欺诈风险更小。
Water runs downhill. Fraud will exploit the areas of greatest return at the lowest risk to the perpetrator.
无孔不入的网络诈骗者将会在那些能够以最低风险获取最大回报的领域采取行动。
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.
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.
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。
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