This chapter mainly analyses the definition of financial statements fraud, the difference of interrelated concept, the present situation and the harm.

本章主要对财务报告舞弊的定义，与相关概念的区别，我国上市公司财务报告舞弊的现状和危害进行了分析。

youdao

The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。

youdao

When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.

当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。

youdao

It provides a detailed look at the prevalence and culture of business thieves in categories such as misappropriation and theft of assets and cash, skimming, payroll fraud, financial statements and reporting schemes, conversion of assets, and corruption and misuse of influence.

FORBES: How Do You Spot The Thief Inside Your Company?

It would be easier if auditors, as an industry, agreed it was their responsibility to detect fraud and material misstatements of the financial statements.

FORBES: Hewlett-Packard's Autonomy Allegations: A Material Writedown Puts All Four Audit Firms On The Spot

U.S. investors burned by alleged Chinese accounting fraud, such as at Longtop Financial, know that financial statements by even listed companies (especially for gullible, non-Chinese speaking foreigners) can be way off.

FORBES: Wealth, Bribes and Lies: Ten Years Of Tracking China's Richest