英语翻译本世纪初以来,世界各国的重大舞弊案频繁发生,审计职业界面临着社会公众的巨大压力.作为回应,世界各国相继制定和颁布了自己新的舞弊审计准则,而作为四大文明古国之一的中国

英语翻译本世纪初以来,世界各国的重大舞弊案频繁发生,审计职业界面临着社会公众的巨大压力.作为回应,世界各国相继制定和颁布了自己新的舞弊审计准则,而作为四大文明古国之一的中国
英语翻译
本世纪初以来,世界各国的重大舞弊案频繁发生,审计职业界面临着社会公众的巨大压力.作为回应,世界各国相继制定和颁布了自己新的舞弊审计准则,而作为四大文明古国之一的中国在大势之下制定了新的审计准则,并在舞弊审计方面作出了全面的创新.新制订的新审计准则在舞弊审计方面比旧的审计准则有什么新的创新点?新的审计准则下的舞弊审计如何保留自己的独特色彩以适应我国经济发展的需要?针对这些问题,本文尝试从舞弊相关理论谈起,通过对新旧审计准则中舞弊审计的相关规定进行对比,分析了新审计准则中舞弊审计所取得的突破与创新,并指出了新的舞弊审计准则存在的不足.

英语翻译本世纪初以来,世界各国的重大舞弊案频繁发生,审计职业界面临着社会公众的巨大压力.作为回应,世界各国相继制定和颁布了自己新的舞弊审计准则,而作为四大文明古国之一的中国
Since early this century,the world's major event occurred frequently,auditing profession faced the social public pressure.In response,the world successively formulate and promulgate their new fraud,and auditing standards as one of the four ancient civilizations in the half of China under new auditing standards,and in the fraud on the comprehensive innovation.A new set of new auditing standards in fraud than the old auditing standards have what new innovation points?Under the new auditing standards to retain their fraud unique color to adapt to the need of economic development of China?To solve these problems,this paper tries to fraud,based on relevant theories and auditing standards of fraud,comparing the relevant provisions are analyzed in the auditing standards of fraud and innovation,and points out the deficiency existing auditing standards.

Since early this century, the world's major event occurred frequently, auditing profession faced the social public pressure. In response, the world successively formulate and promulgate their new frau...

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Since early this century, the world's major event occurred frequently, auditing profession faced the social public pressure. In response, the world successively formulate and promulgate their new fraud, and auditing standards as one of the four ancient civilizations in the half of China under new auditing standards, and in the fraud on the comprehensive innovation. A new set of new auditing standards in fraud than the old auditing standards have what new innovation points? Under the new auditing standards to retain their fraud unique color to adapt to the need of economic development of China? To solve these problems, this paper tries to fraud, based on relevant theories and auditing standards of fraud, comparing the relevant provisions are analyzed in the auditing standards of fraud and innovation, and points out the deficiency existing auditing standards.
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