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.
斯奇林五月被判19项欺诈,共谋,涉嫌内线交易和向审计人员撒谎罪。其中9项关于内线交易的罪名不成立。
Skilling was convicted in May on 19 counts of fraud, conspiracy, insider trading and lying to auditors. He was acquitted on nine counts of insider trading.
审计法律风险是审计欺诈的代价,它的两个主要决定因素是曝光的概率和惩处力度。
The law risk of audit is the cost of audit fraud. Probability of exposure and degree of punishment are the two main determining factors.
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