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。

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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。

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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。

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Another click fraud auditing firm, Anchor Intelligence, reports that click fraud has remained mostly flat over the last quarter, by contrast.

FORBES: Record Click Fraud Boosted By Fake Video, Cell Phone Traffic

It advises severe sanctions on companies that do not report fraud and detailed guidance for the auditing of business "empires".

BBC: You are in: Business

Now they've ramped up training in auditing, ethics and fraud during high-priced seminars where executives attend lectures, role-play and exchange experiences.

FORBES: We Won't Get Fooled Again