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ID:15609296
大小:57.00 KB
页数:11页
时间:2018-08-04
《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,更多相关内容在教育资源-天天文库。
1、外文文献翻译原文:ConsiderationofFraudinaFinancialStatementAuditDescriptionandCharacteristicsofFraudFraudisabroadlegalconceptandauditorsdonotmakelegaldeterminationsofwhetherfraudhasoccurred.Rather,theauditor'sinterestspecificallyrelatestoactsthatresultinamate
2、rialmisstatementofthefinancialstatements.Theprimaryfactorthatdistinguishesfraudfromerroriswhethertheunderlyingactionthatresultsinthemisstatementofthefinancialstatementsisintentionalorunintentional.ForpurposesoftheStatement,fraudisanintentionalactthat
3、resultsinamaterialmisstatementinfinancialstatementsthatarethesubjectofanaudit.Intentisoftendifficulttodetermine,particularlyinmattersinvolvingaccountingestimatesandtheapplicationofaccountingprinciples.Forexample,unreasonableaccountingestimatesmaybeun
4、intentionalormaybetheresultofanintentionalattempttomisstatethefinancialstatements.Althoughanauditisnotdesignedtodetermineintent,theauditorhasaresponsibilitytoplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeof
5、materialmisstatement,whetherthemisstatementisintentionalornot.Twotypesofmisstatementsarerelevanttotheauditor'sconsiderationoffraud—misstatementsarisingfromfraudulentfinancialreportingandmisstatementsarisingfrommisappropriationofassets.1、Misstatements
6、arisingfromfraudulentfinancialreportingareintentionalmisstatementsoromissionsofamountsordisclosuresinfinancialstatementsdesignedtodeceivefinancialstatementuserswheretheeffectcausesthefinancialstatementsnottobepresented,inallmaterialrespects,inconform
7、itywithgenerallyacceptedaccountingprinciples(GAAP).Fraudulentfinancialreportingmaybeaccomplishedbythefollowing:(1)Manipulation,falsification,oralterationofaccountingrecordsorsupportingdocumentsfromwhichfinancialstatementsareprepared(2)Misrepresentati
8、oninorintentionalomissionfromthefinancialstatementsofevents,transactions,orothersignificantinformation(3)Intentionalmisapplicationofaccountingprinciplesrelatingtoamounts,classification,mannerofpresentation,ordisclosureFraudulentfinancialreportingneed
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