舞弊

If our derivatives experience – and the Freddie Mac shenanigans of mind-blowing size and audacity that were revealed last year – makes you suspicious of accounting in this arena, consider yourself wised up. No matter how financially sophisticated you are, you can't possibly learn from reading the disclosure documents of a derivatives-intensive company what risks lurk in its positions. Indeed, the more you know about derivatives, the less you will feel you can learn from the disclosures normally proffered you. In Darwin's words," Ignorance more frequently begets confidence than does knowledge."

如果在看到我们处理衍生性金融商品的经验，加上Freddie Mac去年被揭发大规模的舞弊行为后，让你开始怀疑这方面的会计原则，这就表示你变聪明了，不管你具备有多丰富的金融知识，你都无法经由阅读这些从事衍生性金融商品公司的相关揭露文件来了解它到底背负了多少潜藏的风险，事实上，你越了解这些衍生性金融商品，你就越知道这些制式文件能够给你的讯息多么地有限，套句达尔文的话，初生之犊不畏虎，越无知胆子越大，越有经验就越怕死。

This new model has reasonably sublated the traditional model which only pays attention to the risk assessment on the balance of accounts and the transaction, but has attached importance to the operating risk of client at macroscopic range, finding a variety of signs that propagated management fraud from headstream, so as to spot significant mistakes in financial statement effectively.

当时的国际&五大&会计师事务所和学者，都认识到了传统审计模式的缺陷，研究发展了一种新的审计模式——现代风险导向审计，它合理地扬弃了传统审计模式仅注重对账户余额和交易层次风险评估的缺陷，注重从宏观层面上审视被审计客户的经营风险，从源头上找寻滋生会计舞弊的种种迹象，以有效地识别被审计客户财务报表中的重大错报问题。

Tianyu opera house cooperating with China Singing hall first brand-Hunan Red Sun Entertainment Co,;Ltd, invites a lot of national Level 1 stagers, famous singers, dancers and about 100 professional players from Russia, Italy, Ireland, Norway and Poland.

天域歌剧院与&中国歌厅文化第一品牌&湖南红太阳娱乐有限公司联袂合作，邀请了多名国家一级演员、知名歌唱艺术家、舞弊艺术家和近百位来自俄罗斯、意大利、爱尔兰、挪威、波兰等国家歌舞团的专业艺员。

Nigeria's election was the shoddiest since the country's return to civilian rule in 1999; Kenya, east Africa's hub, succumbed to ethnic mayhem after a disputed poll; and South Africa, easily the sub-Saharan continent's leading power in every way, producing one-third of its entire GDP, has entered an ugly phase of politics, authoritarian if not yet undemocratic, just when it should be setting an example of tolerant pluralism to the rest of Africa.

自从1999年这个国家转变为文官统治以来，尼日利亚的大选遭遇了最严重的舞弊。肯尼亚，作为东非的轴心，在一次富有争议的选举之后经历了种族迫害。在各个方面作为撒哈拉以南领军国家的南非，国民生产总值占据整个GDP的三分之一，理应为其他非洲国家树立包容榜样，其政府却接近独裁的边缘。

Nigeria's election was the shoddiest since the country's return to civilian rule in 1999; Kenya, east Africa's hub, succumbed to ethnic mayhem after a disputed poll; and South Africa, easily the sub-Saharan continent's leading power in every way, producing one-third of its entire GDP, has entered an ugly phase of politics, authoritarian if not yet undemocratic, just when it should be setting an example of tolerant pluralism to the rest of Africa.

自从1999年这个国度转变为文官统治以来，尼日利亚的大选遭受了最严重的舞弊。肯尼亚，作为东非的轴心，在一次宽裕争议的选举之后阅历了种族伤害。在各个方面作为撒哈拉以南领军国度的南非，公民生产总值占据全体GDP的三分之一，理应为其他非洲国度树立包涵模范，其政府却接近专制的边缘。

Kernel for Palm PDB Database Repair Software uses quick algorithm for searching and repairing corrupted database files and hence is a fast, simple and easy to use Palm Database Repair Software, which helps you to recover and repair your corrupt database files in minutes.

内核为Palm的PDB数据库修复软件使用的快速算法搜索和修复损坏的数据库文件，因此是一种快速，简单且易於使用的Palm数据库修复软件，该软件可帮助你恢复和修复您的舞弊资料库档案分钟。

Are up in arms about alleged pre-election rigging of the vote due on February 18th.

宣称穆沙拉夫在2月18日即将到来的大选的准备活动中有舞弊现象，并对此大加鞭挞。

Nuri al-Maliki has accused fraud in the votes counting and demanded a re-count.

马利基指责计票中存在舞弊行为，并要求重新计票。

In our illustration, a company capable of earning only $100 million dollars annually - and therefore capable of paying only that much in interest magically creates "earnings" for bondholders of $150 million. As long as major investors willingly don their Peter Pan wings and repeatedly say "I believe," there is no limit to how much "income" can be created by the zero-coupon bond. Wall Street welcomed this invention with the enthusiasm less-enlightened folk might reserve for the wheel or the plow.

但是这种不合理的贪污舞弊，在现实社会中却被零息债券给比了下去，利用这些&零&一家公司可以大大方方靠着这纸签约，利用借款享受所带来的收入，但另外一方面却不知承担支付支出的痛苦，以我们先前提到的例子，一家每年可以赚 1 亿美元的公司，利用这种方法，在债券投资人的面前，却可以把膨胀到 1 亿 5，000 万美元，只要投资人愿意充当彼得潘，不断地说&我相信你&，只要你愿意零息债券所创造的收入是没有上限的。

Because auditors are able to gather evidence only on a test basis and detecting well-concealed frauds can be extremely difficult, there is always some risk that the auditor will not uncover a material fraud even though the auditor complied with GAAS.

由于审计师局限于在测试的基础上收集证据，并且查出隐蔽很深的舞弊相当困难；因而，尽管审计师遵循了GAAS，仍然存在审计师未能发现重大错报的某些风险。

I can not make it blossom and suits me

我不能让树为我开花

When temperatures are above approximately 80 °C discolouration of the raceways or rolling elements is a frequent feature.

当温度高于 80 °C 左右时，滚道或滚动元件褪色是很常见的特征。