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1、本科毕业论文（设计）外文翻译外文题目CurrentTrendsinFraudanditsDetection外文出处InformationSecurityJournal:AGlobalPerspective外文作者AlbrechtW.Steve，AlbrechtChad，AlbrechtConanC原文：CurrentTrendsinFraudanditsDetectionINTRODUCTIONExecutivesandemployeesofmostorganizationsconductbusinesswithintegrity.Theirfinancialstate
2、mentsaretransparentandrepresentthefinancialstateoftheorganization.However,somesuccumbtopressuresandopportunitiestomaketheircompanieslookbetterthantheyreallyare.Theseindividualsoftenseektoundulyenrichthemselvesintheirstewardshiproles,increasetheirfinancialstatus,orgaintherespectofothersth
3、roughadishonestimage.Whileitmayseemthatfraudiscenteredincertainindustries,thissmallminorityofdishonestpeopleexistsineveryprofessionandindustry.Societyhaslongheldthattheprotector—the“publicwatchdog(UnitedStatesv.ArthurYoung&Co.,1984)”—againstthisdishonestminorityinpubliccompaniesisthefina
4、ncialstatementauditor.IntheUnitedStates,ArthurLevitt,formerchairmanoftheSecuritiesandExchangeCommission(SEC),explainedanauditor’srolethisway:“America’sauditorsweregivenafranchisebytheSecuritiesActsof1933and1934toprovidethepublicwithaccurateauditedstatementsofcompanies...Andtheirmission,t
5、hereasonforallofthat,wastoprotectthepublicinvestorfromfinancialfraud(PBS,2002).”Overthelastdecade,therehavebeennumerousfraudsdiscoveredincompaniesthroughouttheworld.ThesefraudsincludeEnron,WorldCom,Cendant,Adelphia,Parmalat,RoyalAhold,Vivendi,andSKGlobal.Inmostcases,itwasallegedthattheau
6、ditorsshouldhavedetectedthefraudsand,asaresult,theyweresuedforperformingnegligentaudits.Inordertodeterminewhetherauditorsshouldbeheldliableforfraud,itisimportanttoreviewwhytheselargescalefraudsoccurredandthelegislationandrulesthathavebeeninstitutedsincetheiroccurrence.Inthisarticle,wedis
7、cusstheroleofafinancialstatementauditandwhetherornotauditorsshouldbeheldresponsibleforfinancialstatementfraud.Wedescribewhyfraudoccursandthe“perfectstorm”thatledtothelarge-scaleaccountingscandalsofthepastdecade.We13reviewU.S.fraudstandardsandregulations,newexchangerulesby
