英语翻译财务舞弊具有300多年历史,世界范围内财务舞弊案的持续发生,一直令各方感到棘手.本文首先概述了舞弊动因理论的研究

英语翻译
财务舞弊具有300多年历史,世界范围内财务舞弊案的持续发生,一直令各方感到棘手.本文首先概述了舞弊动因理论的研究和发展,然后从动机、机会、借口三个方面简要阐述了我国企业公财务报表舞弊的现状,然后以中国证监会公开处罚的部分企业为例证,简要阐述了我国企业财务报表舞弊常用的手法,最后提出审计策略.本文共分八章：第一章简要概述了舞弊动因理论的研究和发展.第二章从动机、机会、借口三个方面简要阐述了我国企业公财务报表舞弊的现状,第三章以中国证监会公开处罚的部分企业为例证,简要阐述了我国企业财务报表舞弊常用的手法,第四章提出审计策略,第五至七章是全文的参考文献,致谢和总结.

是不是Financial fraud has 300 years of history, the financial fraud cases continue to occur, the parties have been tricky. This paper outlines the research and development of the fraud motivation theory, then from three aspects of motivation, opportunity, excuse briefly described the present situation of our country's enterprise public financial statements fraud, and then to the China Securities Regulatory Commission part enterprise public punishment as an example, briefly elaborated our country enterprise financial statement fraud commonly used gimmick, finally proposed audit strategy. This paper is divided into eight chapters: the first chapter briefly summarizes the research and development of the fraud motivation theory. The second chapter from the three aspects of motivation, opportunity, excuse briefly described the present situation of our country's enterprise public financial statements fraud, the third chapter to the China Securities Regulatory Commission part enterprise public punishment as an example, briefly elaborated our country enterprise financial statement fraud commonly used gimmick, the fourth chapter proposed audit strategy, the fifth to the seven chapter is the full text reference, thanks and summary.