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ID:346993
大小:57.00 KB
页数:11页
时间:2017-07-26
《对财务报表舞弊的思考【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、外文文献翻译原文:ConsiderationofFraudinaFinancialStatementAuditDescriptionandCharacteristicsofFraudFraudisabroadlegalconceptandauditorsdonotmakelegaldeterminationsofwhetherfraudhasoccurred.Rather,theauditor'sinterestspecificallyrelatestoactsthatresultinamaterialmisstatementofth
2、efinancialstatements.Theprimaryfactorthatdistinguishesfraudfromerroriswhethertheunderlyingactionthatresultsinthemisstatementofthefinancialstatementsisintentionalorunintentional.ForpurposesoftheStatement,fraudisanintentionalactthatresultsinamaterialmisstatementinfinancia
3、lstatementsthatarethesubjectofanaudit.Intentisoftendifficulttodetermine,particularlyinmattersinvolvingaccountingestimatesandtheapplicationofaccountingprinciples.Forexample,unreasonableaccountingestimatesmaybeunintentionalormaybetheresultofanintentionalattempttomisstatet
4、hefinancialstatements.Althoughanauditisnotdesignedtodetermineintent,theauditorhasaresponsibilitytoplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement,whetherthemisstatementisintentionalornot.Twotypesofmisstate
5、mentsarerelevanttotheauditor'sconsiderationoffraud—misstatementsarisingfromfraudulentfinancialreportingandmisstatementsarisingfrommisappropriationofassets.1、Misstatementsarisingfromfraudulentfinancialreportingareintentionalmisstatementsoromissionsofamountsordisclosuresi
6、nfinancialstatementsdesignedtodeceivefinancialstatementuserswheretheeffectcausesthefinancialstatementsnottobepresented,inallmaterialrespects,inconformitywithgenerallyacceptedaccountingprinciples(GAAP).Fraudulentfinancialreportingmaybeaccomplishedbythefollowing:(1)Manipu
7、lation,falsification,oralterationofaccountingrecordsorsupportingdocumentsfromwhichfinancialstatementsareprepared(2)Misrepresentationinorintentionalomissionfromthefinancialstatementsofevents,transactions,orothersignificantinformation(3)Intentionalmisapplicationofaccounti
8、ngprinciplesrelatingtoamounts,classification,mannerofpresentation,ordisclosureFraudulentfinancialreportingneed
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