| 1. | On auditing factors in accounting frauds
会计舞弊中的审计因素研究 |
| 2. | If business news makes the front page , it tends to focus on some new allegation of accounting fraud , insider trading , or misuse of funds
如果有商业新闻成为头条，往往又是指出有做假帐、内线交易、或挪用资金等舞弊情事发生。 |
| 3. | In recent years , some international companies went bankrupt successively because of accounting fraud , which aroused global attention to accounting information distortion
摘要近几年连续出现的由于会计造假导致一些国际大公司倒闭的案件，在世界范围内引起了对会计信息失真的关注。 |
| 4. | But stock option turned to be a target of public criticizes overnight since the accounting frauds of enron and worldcom , and then the trend of its development is no longer so certain
但是，随着安然、世界通讯等事件的相继发生，股票期权一夜之间成为了众矢之的，股票期权的发展趋势不再明朗。 |
| 5. | The cases of accounting fraud appearing all over the world makes worry about the reliability and the usefulness of accounting and the trust risk of accounting information
摘要近年来，随着中外会计舞弊案件不断揭诸于世，人们对会计工作的真实性、有效性产生了疑虑，从而引发了对会计信息的信任危机。 |
| 6. | But how we can distinguish the true from false accounting information is a topic to be solved urgently . thus this thesis launches the research on how to detect the accounting fraud of listed companies of our country
而如何识别会计信息的真伪,是亟待解决的问题,本文就我国上市公司会计舞弊识别问题展开研究。 |
| 7. | In recent years , however , a series of accounting fraud incidents and related auditing failure cases were exposed in our capital market , which reflect the weakness of the accounting ethics construction
近年来资本市场上暴露出一系列会计舞弊欺诈案件以及与之相连的审计失败案例，折射出会计行业职业道德建设的薄弱。 |
| 8. | So the accounting information users distrust this information and blame arbitrarily the suspicion to accounting frauds . they think earnings manipulation equal to earnings management . i do not agree on it
因此，会计信息使用者对会计信息表示怀疑，并简单地将这种怀疑归结为会计作假，认为盈余操纵等同于盈余管理。 |
| 9. | Our accounting scholars don ’ t stop the studying of independent audit , and acquired much academic progress and practical progress . the key of independent audit defence the accounting fraud is the quality of audit
在我国会计理论界上,针对注册会计师审计进行的研究从来就没停止过,而且也取得了很多有理论意义和实践意义的研究成果。 |
