This part has also analyzed the status of Chinese accounting fraud.
并且本部分还分析了我国会计舞弊的现状。
This thesis focuses on how to identify accounting fraud effectively.
如何有效识别会计舞弊，才是本文的研究重点。
S. dollars. And domestic accounting fraud cases also continued to appear.
而国内的会计舞弊案件也是不断上演。
Some shareholders have sued the company, accusing it of accounting fraud.
有些股东已经起诉公司财务欺诈。
Part three discusses CPA's responsibilities on detecting accounting fraud.
第三部分探讨了注册会计师对于会计舞弊的责任。
In 2002, David Einhorn accused Allied Capital, a private finance firm, of accounting fraud.
2002年，爱因霍恩指责联合资本公司，一家私人理财公司进行会计欺诈。
Accounting fraud is primarily responsible for the lowering of accounting information quality.
而会计造假是降低会计信息质量的罪魁祸首。
Therefore, it is necessary to our country enterprise accounting fraud is analyzed, and the causes.
因此，有必要对我国企业会计舞弊的成因进行分析，并治理。
In recent years, both at home and abroad, the enterprise accounting fraud phenomenon emerge in endlessly.
最近几年，无论在国内还是国外，企业会计造假现象层出不穷。
On June 20th Takafumi Horie, a young internet entrepreneur, was led away to serve a stiff prison sentence for accounting fraud.
在6月20日，年轻的互联网企业家堀江贵文，因犯有财务欺诈的罪名而获得量刑很重的判罚。
The state has constantly managed the accounting fraud, but the way of accounting fraud is ever-changing, more subtle and complex.
国家不断治理会计作假，而会计作假的手法也在不断翻新，越来越隐蔽和复杂。
Accounting accounting fraud prevention and control research, is conducive to the accounting system and system construction integrity.
对会计舞弊防治与会计监管研究，有利于会计诚信体系及制度建设。
An accounting fraud of "historic proportions" undermined a company that was built on the skilful cross-selling of a bundle of franchises.
“历史性比例”的假账摧毁了一家经验丰富的交叉营销多种特许经营权的公司。
However there was a dramatic change in 2001, as Enron faced acquisitions of accounting fraud, which the press labelled as Enron scandal.
然而，2001年发生了戏剧性的变化，安然公司面临收购的会计欺诈行为，媒体称之为安然丑闻。
So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual Angle.
为此本文从公司治理结构视角出发研究我国上市公司会计舞弊控制问题。
Accounting fraud of listed companies always exists since the securities market has shown up, and brings enormous harm to the socio-economy.
上市公司会计舞弊自从证券市场出现以来就一直存在，并且给社会经济造成了巨大危害。
Therefore, the research on the prevention and management of accounting fraud has the extremely important significance in the theory and practical.
因此，对会计舞弊的防范与治理研究具有极其重要的理论和现实意义。
In recent years, it appeared the crisis of honesty and credit in audit industry, following a series of accounting fraud and swindle being exposed.
近年来，随着一系列会计造假舞弊案的揭露，出现了审计行业的诚信危机。
On this condition, the paper explored further what were influencing factors when accountants issue audit opinion in the condition of accounting fraud.
在此基础上论文进一步就注册会计师针对企业的会计舞弊行为发表审计意见的影响因素进行了实证研究。
I through the cause of accounting fraud, environment, result analysis, and then puts forward some measures to alleviate the crisis and management methods.
我将通过对会计造假产生的原因、环境、结果的分析，从而提出一些能够缓解这种危机的措施和治理的建议。
Without civil compensation mechanism in the security market, investors are faced with great obstacles when they claim on compensation to accounting fraud.
证券市场民事赔偿机制尚未建立，投资者向会计造假者主张赔偿还存在诸多障碍；
However, the accounting fraud cases happen one after another even in the western countries that own the fairly sound corporate governance and accounting system.
但是，在公司治理、会计制度等都比较健全的西方国家，会计舞弊案件也接二连三的发生。
There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country.
这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定的理论基础和研究方法。
Accounting fraud seriously affect the authenticity of the accounting report, hinder the accuracy of forecasting and management even will result in significant losses.
会计作假严重影响会计报告的真实性，妨碍预测及管理的正确性，严重的甚至会给国家造成重大损失。
"Most egregious accounting fraud we have seen," and said the defendants "cooked the books, enriched themselves, preserved their jobs, and duped unsuspecting shareholders."
“大部分恶名昭彰的我们已经见到的会计欺骗，”而且说被告“烹调了被使富足他们自己，保护他们的工作，和无怀疑的股东的书。”
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。
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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