Moreover, most of the attention has been focused on boards of directors at companies that commit financial statement fraud (specifically, on the role of the audit committee of the board).

而且，大部分注意力被集中在指使财务欺诈的公司懂事会之上（明确的说，是懂事会的审计委员会）。

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Meanwhile, it will, to a large extent, result in a change in financial statement, which, in turn, will bring about changes in the means and phenomenon of accounting fraud.

同时，也可能在很大程度上改变财务报表数据，甚至出现新的财务操纵手法和现象。

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Included among the questions raised by commentators and the news media is whether the SEC will be focusing more attention on financial statement fraud.

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However, while financial statement fraud continues to be a focus of the SEC and other authorities, these kinds of cases now appear to be fewer and farther between.

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Financial statement fraud remains an important risk across many jurisdictions.

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