The author compares the three levels of business fraud auditing, —auditors, audit scopes and audit reports according to their audit objectives.
这三个层次在审计目标、审计主体、审计范围和审计报告等方面都存在着区别。
So the objective of the thesis is to build a systematic, rational and effective fraud auditing theory framework, which will offer a guide for researches on fraud auditing theory and practice.
因此，本文的目的是构建一个全面、系统、合理、有效的舞弊审计理论结构，为深入系统的研究舞弊审计提供一个可供参考的指南，以期进一步指导实践。
For instance, in 2002 NPR interviewed Computer Associates CEO Sanjay Kumar, who later went to prison for securities fraud, about his company's auditing practices.
例如，2002年美国国家公共电台采访了美国冠群电脑首席执行官桑杰库马尔，后来，因为对公司的账务调查，库马尔以金融诈骗罪入狱。
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。
The results indicate that increasing the punishment to the CPAs who had mistake in the auditing is the only efficient way to prevent the fraud of the listed companies.
结果表明，加大对注册会计师失察的处罚力度是防止上市公司舞弊的唯一可行办法。
The results indicate that increasing the punishment to the CPAs who had mistake in the auditing is the only efficient way to prevent the fraud of the listed companies.
结果表明，加大对注册会计师失察的处罚力度是防止上市公司舞弊的唯一可行办法。
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