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1、外文文献翻译原文：CurrentTrendsinFraudanditsDetectionINTRODUCTIONExecutivesandemployeesofmostorganizationsconductbusinesswithintegrity.Theirfinancialstatementsaretransparentandrepresentthefinancialstateoftheorganization.However,somesuccumbtopressuresandopportunitiestomaketheircompanieslookbetterthan
2、theyreallyare.Theseindividualsoftenseektoundulyenrichthemselvesintheirstewardshiproles,increasetheirfinancialstatus,orgaintherespectofothersthroughadishonestimage.Whileitmayseemthatfraudiscenteredincertainindustries,thissmallminorityofdishonestpeopleexistsineveryprofessionandindustry.Societ
3、yhaslongheldthattheprotector—the“publicwatchdog(UnitedStatesv.ArthurYoung&Co.,1984)”—againstthisdishonestminorityinpubliccompaniesisthefinancialstatementauditor.IntheUnitedStates,ArthurLevitt,formerchairmanoftheSecuritiesandExchangeCommission(SEC),explainedanauditor’srolethisway:“America’sa
4、uditorsweregivenafranchisebytheSecuritiesActsof1933and1934toprovidethepublicwithaccurateauditedstatementsofcompanies...Andtheirmission,thereasonforallofthat,wastoprotectthepublicinvestorfromfinancialfraud(PBS,2002)1.”Overthelastdecade,therehavebeennumerousfraudsdiscoveredincompaniesthrougho
5、uttheworld.ThesefraudsincludeEnron,WorldCom,Cendant,Adelphia,Parmalat,RoyalAhold,Vivendi,andSKGlobal.Inmostcases,itwasallegedthattheauditorsshouldhavedetectedthefraudsand,asaresult,theyweresuedforperformingnegligentaudits.Inordertodeterminewhetherauditorsshouldbeheldliableforfraud,itisimpor
6、tanttoreviewwhytheselargescalefraudsoccurredandthelegislationandrulesthathavebeeninstitutedsincetheiroccurrence.Inthisarticle,wediscusstheroleofafinancialstatementauditandwhetherornotauditorsshouldbeheldresponsibleforfinancialstatementfraud.Wedescribewhyfraudoccursandthe“perfectstorm”thatle
7、dtothelarge-scaleaccountingscandalsofthepastdecade.WereviewU.S.fraudstandardsandregulations,newexchangerulesbyboththeNYSEandNASDAQ,andnewregulationsundertheSarbanes-Oxleyregulation.Finally,weevaluatewhetherthesenewstandards,rules,andactsaresufficienttore
