So the CPAs should take audit strategies to prevent the financial fraud of the listed companies.
对此，注册会计师应当采取相应的审计策略来遏制上市公司弄虚作假的行为。
Meanwhile, a financial fraud identification system is designed and implemented using OOD technique.
同时，采用面向对象技术设计并实现了财务欺诈识别系统。
This article also argues the present situation of listed companies financial fraud and finds the reasons.
阐述了我国上市公司会计舞弊的现状和原因。
In many borderline cases involving financial fraud, the crime ultimately lies in the eye of a beholding jury or judge.
在很多涉及金融欺诈的类似事件中，最终罪行的有无全凭陪审团和法官怎样看待。
This article analyzes the financial fraud of listed companies under static games of imperfect information theory.
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。
And compare crime of contract fraud with crime of fraud crime of cheating and bluffing and crime of financial fraud;
比较了合同诈骗罪与诈骗罪、招摇撞骗罪、金融诈骗罪；
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。
The intention of illegal possession is the subjective key element of the crime of financial fraud, not the optional element.
“非法占有目的”是所有金融诈骗罪必备的主观要件，而不是选择要件。
Caused many of the root causes of financial fraud, and the author to be from the perspective of internal control the problem.
而造成财务舞弊的根源很多，笔者拟从内部控制角度探讨此问题。
This type of model is not clearly legal and may make it easier to commit financial fraud, since the use of the funds is very opaque.
这一类模型在法律上没有清晰的界定，很容易构成金融诈骗，因为其资金的使用极不透明。
With the frequent foreign financial fraud exposure, internal control disclosure caused widespread concern in theory and in practice.
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。
Results from analysis indicate that there is no significant correlation between percentage of outside directors and financial fraud;
研究发现，发生财务舞弊与未发生财务舞弊上市公司董事会中外部董事比例不存在显著差异；
Some scholars believe that the quality of accounting personnel, inadequate accounting standards is the main reason for financial fraud.
一些学者认为，会计职员素质不高、会计准则不健全是造成财务舞弊的重要起因。
The rotation system has been carried out in many countries since the early years of this century because of the numerous financial fraud cases.
近年来，众多财务舞弊案件的发生促使各国先后推行审计轮换制度。
The crime of financial fraud is the crime of amount, because the crime amount, large or small, is very significant to the measurement of penalty.
金融诈骗犯罪是数额犯，其犯罪数额对本类犯罪的定罪量刑具有重要意义。
Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus...
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。
Balance sheet manipulation and other forms of financial fraud resulted in increased investor demand for the targeted selection of Quality stocks.
资产负债表操纵和其他形式的金融欺诈造成更多的投资者需求有针对性的选择质量储备。
Forensic accounting plays a great role in court, especially in respect of litigation support, financial fraud investigation, detection and prevention.
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。
Revelations of financial fraud and various other similar crimes, such as embezzlement and kickbacks, are not entirely irrelevant to a company's share price.
对财务诈骗和各种类似罪行，如盗用公款，收取回扣等的揭露势必对该公司的股票价造成影响。
No one disputes that Zigler, who was in his 60s, died of natural causes, but Simpson said his department is looking into charging Chase with financial fraud.
60多岁的齐格勒属于自然死亡，这点双方都没有异议。然而辛普森表示，有关部门正在调查，指控蔡斯涉嫌金融欺诈。
Earnings quality is a very important aspect of the evaluation of corporate financial health. Poor earnings quality is often associate with financial fraud cases.
盈余质量是评价企业财务健康状况的一个很重要方面，较差的盈余质量往往是与众多的财务舞弊案件联系在一起的。
Such licenses are widely accepted in the United States to establish identity and conduct financial transactions. Increasingly the fakes are used in financial fraud.
在美国，这种执照被普遍用于建立身份和进行财务交易。而现在用假执照行财务诈骗的现象越来越多。
Speaking objectively, several complicated and deep factors including social circumstance and historical reasons contribute to the happening of financial fraud cases.
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。
Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud.
本文在对舞弊的动机、成因、手段分析的基础上，提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。
Its not enough to only have the judging criteria in examining the "purpose of illegal possession" for financial fraud crimes and the application of such criteria should be considered.
在判断金融诈骗罪“非法占有目的”时仅有判断标准是不够的，还必须解决判断标准的应用问题。
The paper summarizes several key ways for the investors to identify the financial fraud. Help the investors raise warning signals and make wise investment decisions through the financial report.
本文为投资者梳理出了若干识别财务报告舞弊的关键手段，帮助投资者对潜在的舞弊现象提出预警、透过财务报告做出理性的投资决策。
The paper summarizes several key ways for the investors to identify the financial fraud. Help the investors raise warning signals and make wise investment decisions through the financial report.
本文为投资者梳理出了若干识别财务报告舞弊的关键手段，帮助投资者对潜在的舞弊现象提出预警、透过财务报告做出理性的投资决策。
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