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。
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。
In recent years accounting fraud cases had emerged in several countries, especially the accounting fraud case of the public company in American, which had an influence on our social life.
近年来各国财务舞弊案层出不穷,尤其是美国上市公司的财务舞弊,给整个社会生活造成了巨大影响。
Financial institutions filed nearly 13% more reports of fraud compared with 2007, accounting for almost half of the increase in total filings.
与2007年相比,金融机构的存档报告上升了近13%,几乎占了总存档报告上升比例的一半。
On Monday January 18th a trial is set to resume which relates to alleged fraud and false accounting over the purchase of TV rights by a media company that Mr Berlusconi controls.
1月18日法庭开庭审理贝鲁斯科尼旗下一家媒体公司在购买电视转播权时涉嫌欺诈和错误的会计处理方法的事项。
Not by accident did strict new accounting rules follow the unmasking of fraud at Enron and WorldCom.
在安然公司(Enron)和世通公司(WorldCom)的欺诈行为披露之后就产生了新的严苛的会计规则,这绝非偶然。
Of the group's 12 MEPs elected at the last Euro-election, one was subsequently jailed for fraud and another has been charged with false accounting and money laundering (which he denies).
欧洲选举最终选出的(独立党)12名议员中,有一人随后被判诈骗入狱,还有一人被指控作假帐和洗钱(但他否认这些指控)。
Kweku Adoboli, 31, the trader charged with fraud and false accounting in connection with the losses, is expected to make a brief court appearance in London on Thursday.
奎库。阿杜·波利,31岁,这个交易员因涉嫌欺诈和伪造账目,造成损失而被起诉,预计周四将会在伦敦出庭。
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。
Over the years, he has been tried more than a dozen times for fraud, false accounting or bribery.
多年来,他前后有十几次试图欺诈、会计造假和贿赂。
This was an epidemic of accounting control fraud led by the Banks.
这就是银行主导的大面积会计管理欺诈行为。
The latest example of this dilemma comes from UBS trader Kweku Adoboli, who was arrested on September 15 and is now facing charges of fraud and false accounting.
瑞银交易员奎库•阿多博利便是身处这种两难境地的最新证明。9月15日,奎库•阿多·博利被捕,现在正面临欺诈与账目造假两项指控。
The rules of the game are incompatible with the principles of accounting, with the nature of fraud.
这个游戏规则是不符合会计原则的,带有诈骗的性质。
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。
The main areas of specialization of forensic accounting include fraud investigation and litigation support.
法务会计的业务领域主要包括舞弊调查和诉讼支持。
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。
It will have a good influence on accounting information quality, which will restrain the two ways of accounting information distortion -surplus management and ac- counting fraud.
新准则在会计信息失真的两大源头—盈余管理和会计舞弊方面,制定了有效遏制会计信息失真的会计和审计准则。
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。
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;
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。
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。
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。
Some scholars believe that the quality of accounting personnel, inadequate accounting standards is the main reason for financial fraud.
一些学者认为,会计职员素质不高、会计准则不健全是造成财务舞弊的重要起因。
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。
Referring to the outcome of previous studies, this paper made assumptions of the study through studying the related theories with regard to accounting fraud and audit opinion.
在借鉴前人研究成果的基础上,论文通过对会计舞弊和审计意见的相关理论的探讨,提出了有关研究假设。
Referring to the outcome of previous studies, this paper made assumptions of the study through studying the related theories with regard to accounting fraud and audit opinion.
在借鉴前人研究成果的基础上,论文通过对会计舞弊和审计意见的相关理论的探讨,提出了有关研究假设。
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