在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
在发现东南融通存在会计不正当行为后，德勤于今年早些时候辞去该公司审计人职务。
Deloitte resigned as Longtop's auditor earlier this year after discovering alleged accounting improprieties at the company.
不良的会计行为意味着要求多少储备金都于事无补，因为这些数字可以造假。
And bad accounting means it doesn't matter how much capital is said to be in reserve, because those Numbers may be phony.
在美国最近的几年中，如新闻中所报道的，我们看到了一些引人注意的公司和公共会计工作的问题、违背职业道德，和非法的行为。
In recent years in the United States, we have seen some spectacular corporate and public accountancy failures, ethical violations, and illegal actions, as reported in the press.
2003年，房利美和房地美在被曝光出会计违规行为后限制了自身的运作，而这对住房抵押贷款利率几乎没有什么影响。
When Fannie and Freddie curtailed their operations after the disclosure of accounting irregularities in 2003, there was no effect on mortgage rates.
会计违规行为并不新鲜，也不是中国互联网企业独有。
Accounting irregularities are neither new, nor unique to Chinese Internet companies.
当我们在与其他人打交道时，保持对社会行为和暗示的敏感，对于社会计算的成功，这是非常重要的。
Staying sensitive to social behaviors and cues when we're with others is important to social computing success.
一份委托外部法务会计集团针对奥林巴斯的审核资料，以及要求翻看菊川冈和其同事的辞呈。伍德福德的这些行为引起了奥林巴斯审计员的警觉。
Mr Woodford alerted Olympus's auditors, commissioned a review by an outside forensic-accounting group and asked for the resignations of Mr Kikukawa and an associate.
不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。
There are variable capital concepts in the different economic time, and different capital concept decides the arrangements of enterprises rights and accounting behaviours.
但是同卖家行为相对等的任何事(在这里指公允价值会计对信息披露的要求)能轻易地导致资产价格大幅变动。
But anything that co-ordinates the actions of sellers-in this case, the disclosure required by fair-value accounting-can easily lead to sharp movements in asset prices.
金融行业尤其是银行业作为经济领域内的重要分支，其会计国际化行为日益受到关注。
The accounting internationalization behavior has been the core problem to the financial trade, especially banking, as the important branch in the economic field.
在安然公司（Enron）和世通公司（WorldCom）的欺诈行为披露之后就产生了新的严苛的会计规则，这绝非偶然。
Not by accident did strict new accounting rules follow the unmasking of fraud at Enron and WorldCom.
用职业道德来引导和约束会计人员的行为，是防范会计信息失真的根本措施。
The accountants' actions conforming to occupational morality is the root precautions against accountant information distortion.
已经有指控针对帕乔里博士的一些顾问工作，尽管今年3月毕马威会计师事务所审计人员所作的调查已经为他排除了财务违规行为。
The charge has been levelled at Dr Pachauri over some of his consultancy work, although an investigation in March by auditors KPMG cleared him of financial irregularities.
讨论会计实践中职业判断和道德行为的重要性。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
向Web 2.0添加社会计算(社会行为和计算系统的交集)的概念，并且您可以开始了解，Web 2.0不仅仅只是将Web作为一种计算平台。
Add to Web 2.0 the concept of social computing — the intersection of social behavior and computing systems — and you can begin to see how Web 2.0 is much more than the Web as a computing platform.
此外，对公司会计行为、内部控制或审计等存有任何疑虑的员工应将其疑虑上报公司法务部门。
Furthermore, an Employee who has a concern about the Company's accounting practices, internal controls or auditing matters should report his or her concerns to the Corporate Legal Department.
实证会计研究是对会计与财务行为的经济解释，其意义在于学术积累以及为案例教学提供经验证据，而不是着眼于政策建议。
Empirical research in accounting provides the economic explanations to accounting and financial behaviors, which makes sense in academic accumulation and case teaching instead of policy Suggestions.
公司当然可以安装软件来辨识异常行为或监视邮件来增强控制，或雇佣外面的会计人员来复核账务。
Companies can certainly strengthen their hand by installing software that can identify anomalous behaviour or monitor email, or by employing forensic accountants to double-check the accounts.
游戏引擎将会计算这个脚本并把这个行为和胆怯的巨人相关联。
The game engine will evaluate the script and link this behavior to the cowardly troll.
不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。
There are variable capital concepts in the different economic time, and different capital concepts decide the arrangements of enterprises rights and the accounting behaviours.
财务舞弊行为已经逾越会计领域，成为一个社会问题。
Financial fraudulent behavior has been a social issue beyond accountant field.
以客户视角课为例，该课程的内容远远超越了营销知识范畴，已经涉及到心理学、社会学、经济学、企业运营、会计学、组织行为和信息技术领域。
The customer perspective class, for example, will go well beyond marketing to touch on psychology, sociology, economics, operations, accounting, organizational behavior and information technology.
重塑会计诚信在于完善会计行为规范的法律法规体系，加强会计从业人员行为规范和责任教育。
Reshaping accounting credit lies in perfecting laws and regulations for accounting behavior norms and strengthening the education of accountants' behavior norms and responsibility.
报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。
That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.
如何科学、合理的验证和识别上市公司粉饰利润的行为，是会计界需要讨论的一个重要课题。
How scientific and rational verification and identification whitewash profits of listed companies, the accounting profession is the need to discuss an important subject.
如何科学、合理的验证和识别上市公司粉饰利润的行为，是会计界需要讨论的一个重要课题。
How scientific and rational verification and identification whitewash profits of listed companies, the accounting profession is the need to discuss an important subject.
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