第二章，管理舞弊控制与审计质量概述。
Chapter Two is an overview of management fraud control and auditing quality.
近年来，国内外市场上频频出现管理舞弊案例，使投资者蒙受了巨大的损失。
In recent years, the cases of management fraud occurred frequently in domestic and abroad markets which caused the investors huge loss.
首先介绍了舞弊、管理舞弊的含义，并将管理舞弊与盈余管理进行比较，澄清概念。
It starts with concept of management fraud, then compares management fraud with earnings management.
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。
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.
这个将在第二轮大选里发挥完全控制管理机制的组织，到现在也否认大规模的舞弊事实。
The organisation, which will retain complete operational control over the second round, still denies the scale of cheating.
“考试在技术方面管理到位，取样令人满意，没有舞弊的任何证据”他说。
"The technical side of this was well regulated, the sampling was O.K., and there was no evidence of cheating," he said.
为了掩饰舞弊行为，参与舞弊的公司管理层们需要制作伪造的银行对账单并阻碍银行询证函审计程序。
To cover up those frauds, the fraudsters need to generate fake bank statements and corrupt the confirmation process.
所有考生需要积极配合托业中国管理中心对于考试过程中各类舞弊行为的调查和相关行动。
All candidates should cooperate actively with TOEIC China Management Center on any activities regarding investigating cheating of any kind during the test.
最后，提出了高校内部会计控制应用中的轨制局限，如高校内部会计控制对管理人员滥用职权、蓄意营私舞弊或内部不相容职务的人员串通作弊等。
Finally, the essay presents the system limitation in the application of internal accounting control like abuse of power by the supervisors, deliberate corruption, collusive cheating and so on.
新准则在会计信息失真的两大源头—盈余管理和会计舞弊方面，制定了有效遏制会计信息失真的会计和审计准则。
It will have a good influence on accounting information quality, which will restrain the two ways of accounting information distortion -surplus management and ac- counting 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 paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
本文阐述了违反法规行为的含义以及违反法规行为同错误与舞弊之间的关系，强调指出了注册会计师和被审计单位管理当局对违反法规行为的不同责任问题。
The paper puts forward the questions of different duty for the Certified Public Accountant and unit management authorities being audited to the action of going against ordinance.
所有考生需要积极配合托业桥中国管理中心对于考试过程中各类舞弊行为的调查和相关行动。
All candidates should cooperate actively with TOEIC Bridge China Management Center on any activities regarding investigating cheating of any kind during the test.
内部审计本质上是一种管理服务活动，其职能是兴利防弊和价值增值，并非专为检查舞弊而进行。
It is a management service activity in essence; its function can promote what is beneficial and abolish what is harmful and value appreciation, not going on for detection of fraud specially.
队内管理人员考核人员不得徇私舞弊导致滥竽充数。
Fleet management evaluation may not lead to corrupt doctors.
摘要企业会计舞弊萌芽、产生、蔓延于一定的管理环境之中。无论管理环境中的哪个因素出了问题，都会影响到管理的质量，可能造成管理失效，从而导致会计舞弊的发生。
No matter which factor in the management of the environment isa problem, will influence the quality of management, may cause management failure, leading to the occurrence of accounting fraud.
美国最近一连串的企业舞弊丑闻，不仅让美国人感到震惊，也使向来对美国企业管理制度赞不绝口的外国人觉得意外。
The recent US corporate corruption scandal came as a shock not only to the Americans, but also to those foreigners who admire the much-acclaimed American management system.
美国最近一连串的企业舞弊丑闻，不仅让美国人感到震惊，也使向来对美国企业管理制度赞不绝口的外国人觉得意外。
The recent US corporate corruption scandal came as a shock not only to the Americans, but also to those foreigners who admire the much-acclaimed American management system.
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