近年来,我国和世界各地都不断涌现上市公司财务欺诈案件,这一系列财务欺诈案影响了世界经济的健康发展,不仅损害了各方面利益相关者的经济利益,冲击了证券市场的游戏规则,更让证券市场的中坚力量,应该在这场反欺诈的斗争中发挥“经济**”的作用的cpa审计的可信性和权威性不断地受到质疑。 in recent years, the financial fraud scandals of l**ted companies are regularly coming out both in our country and all over the world, which would surely impact the healthy development of global economy. it’s not only injurious to all stakeholders’ economic interests and the “game rules” of the securities business, but also led the creditability and authority of cpa audit are increasingly being questioned. auditing as the core force of the security market should play the role of "economic police" in the struggle to fraud. 本文首先根据多年来国内外学者对财务欺诈的研究概括出财务欺诈的含义,总结和推断出财务欺诈的主体和客体,详细列示财务欺诈的危害,以显示有效审计财务欺诈的重要性,并结合国内外案例对财务欺诈的成因和主要手段进行概述,以全面认识上市公司的财务欺诈,引导我们正确地去审计财务欺诈问题; according to the signification of financial fraud which has been scoping studied by the scholars both abroad and at home for years. th** ** firstly summarizes and infers the subject and object of financial fraud and l**ts out the harmfulness of financial fraud in detail, to reveal the significance of the effective audit to financial fraud, also by combining the cases of both abroad and at home to put forward the d**cussion of the causes of financial fraud and its principal means, so as to h**e an overall understanding of the l**ted companies’ financial fraud which will guide us audit the financial fraud problems correctly. 其次,结合案例从技术上和制度上两方面分析上市公司财务欺诈审计失败的成因,从中检测出影响有效审计的全面有关因素;最后综合前面的研究结论,从我国独立审计的外部环境、内部管理、审计项目的实施三方面入手,得出有关上市公司财务欺诈有效审计的若干对策,希望以此为以后上市公司的审计提供参考,让审计成为真正防范财务欺诈的坚不可摧的屏障。 secondly, by combining cases, analyzes the failure causes of l**ted companies’financial fraud audit form technical and system aspects, and inspect the overall related factors that might affect the effective audit to financial fraud; finally, comprehends the preceding research conclusions, derives a certain number of countermeasures against the effective audit to related l**ted companies’ financial fraud from three aspects of the external environment of our independent audit, inner management and the implement of audit project. hopefully, th** would provide a reference for later l**ted companies and enable the audit to become an impregnable protective screen to keep away financial fraud. 20210311
abstractdeng xiaoping has made it clear that "financial ** important, ** the core of modern economy." good or bad the quality of financial operations, the level of efficiency, it ** importan...
1999年11月15日,中美双方就**加入世界贸易组织(wto)达成双边协议,这标志着**的“入世”排除了最大的障碍。 on november 15, 1999, china and the united states joined wto on china ( wto) reaching the bilateral agreement, th** marks " entry to wt...
the rural financial system development and perfection of social**t new rural construction ** the important content of the rural financial system, in order to better serve the rural economy development...
dividend policy ** a continuation of the company, investment and financing activities of the logic, the inevitable result ** the company's financial beh**ior, also influence the dec**ion of stock,...
in today's corporate governance structure, the controlling shareholders, directors, as the company controller, control of the company the right to h**e legal bas**. however, such "legitimate&...
中文摘要写的不错,比我看到的多数摘要的语言组织要好!人肉翻译仅供参考,如下: 当前,美国次贷危机引发的金融风暴愈演愈烈,国际金融市场急剧动荡,世界经济增长明显放缓,国际经济环境中不稳定因素明显增多,对我国经济的影响日益显现。at preset,the financial cr**** triggered by meltdown in ...