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。
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。
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。
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。
Revelations of accounting fraud at Enron eventually led to the collapse of its auditor, Andersen, as the blow to its reputation drove clients to flee the Big Five firm.
安然会计作假遭到揭露，最终导致负责该公司审计的安达信（Andersen）倒闭。当时，安达信声誉所受到的打击促使客户纷纷逃离这家“五大”审计事务所。
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。
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。
This paper will research CPA's manner to accounting fraud, as well as which factors influence audit opinion when accountants issue audit opinion in the condition of accounting fraud.
论文将就注册会计师对企业会计舞弊行为的态度，以及注册会计师针对会计舞弊行为发表审计意见的时候，受什么因素影响展开实证研究。
No matter which factor in the management of the environment isa problem, will influence the quality of management, may cause management failure, leading to the occurrence of accounting fraud.
摘要企业会计舞弊萌芽、产生、蔓延于一定的管理环境之中。无论管理环境中的哪个因素出了问题，都会影响到管理的质量，可能造成管理失效，从而导致会计舞弊的发生。
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。
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。
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