舞弊

After the bankruptcy of Enron in America in 2001, Welt Communicate and Sile company were found finance embezzlement. These situations have beaten the trust of investor seriously in stock market in America.

在美国，继2001年末安然宣布破产后，2002年又接连爆出世界通信和施乐公司的财务舞弊事件，严重打击了美国投资者的信心。

The corporate governance In USA is better than others, but after the bankruptcy of Enron in 2001, the Global Crossing, Adelphia、weltcommunicate and sile company were found finance embezzlement. These have beaten the trust of investor seriously.

在会计信息披露机制相对完善的美国，继2001年末安然宣布破产后，2002年又接连爆出Global Crossing， Adelphia、世界通信和施乐公司的财务舞弊事件，严重打击了美国投资者的信心。

The ombudsman investigates complaints about misuse of authority without fear or favour.

专门调查官员舞弊情况的政府官员公正地调查了关于滥用权力的投诉。

So they found out he'd been cheating. I thought as much.

后来他们发现他经常舞弊，果然不出我所料。

By doing these we can resist accounting fraud and auditing non-responsibility, and we can enhance the market's efficiency in collocating resource based on accounting information.

更多所带来的挑战，本文在构筑高效上市公司会计监管体系的同时，也提出了与之相适应的会计监管策略，旨在起到遏制会计舞弊和审计失责现象、提高市场依据会计信息进行资源配置效率的作用。

They scooped all the other dailies with the story of the election fraud.

他们抢在其他日报之前独家发表选举舞弊的消息。

Very easy to become certain units or individual fictionalizes the service , uses deception , the embezzlement country property , carries on each kind of corrupting practices the tool .

很容易成为某些单位或者个人虚构业务，弄虚作假，贪污国家资产，进行各种舞弊活动的工具。

Accounting firms in our country also needs to adjust the auditing objective according to the public 's requirement and the changes of auditing environment and put the new auditing model into use to raise auditing efficiency and CPA 's ability to discover the management fraud in order to lower auditing risk and exert CPA 's foreboded role in ensuring the sustainable healthy operation and development of securities market and furthermore exist and develop under the shock of the foreign accounting firms .

我国的会计师事务所也需要根据社会公众的需求和审计环境的变化，调整审计目标，运用先进的审计模式来提高审计效率，提高注册会计师发现管理层舞弊的能力，降低审计风险，更加有效地发挥注册会计师维护证券市场有序运行的作用，确保证券市场持续健康发展，并在外资会计师事务所的冲击下生存和发展，因此，有必要借鉴和应用国际先进的现代风险导向审计模式。

Support a culture of fraud awareness and encourage the reporting of improprieties.

树立舞弊防范意识，鼓励报告不正当的行为。

Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus..

财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。

The concept of equivalent rotationally rigidity is offered and the formula of rotationally rigidity is obtained.

主要做了如下几个方面的工作：对伸臂位于顶部的单层框架—筒体模型进行分析，提出了等效转动约束的概念和转动约束刚度的表达式。

Male cats normally do not need aftercare with the exception of the night after the anesthetic.

男猫通常不需要善后除了晚上的麻醉。