財(cái)務(wù)報(bào)表舞弊的原因,后果和威脅外文翻譯-其他專(zhuān)業(yè)(文件)
【正文】 e most recent high profile alleged financial statement fraud cases, including Enron, WorldCom, and Global Crossing. This paper analysis the causes and consequences of financial statement fraud by explaining and justifying the five interactive factors， and brings up the remendations for the prevention. The motivations of financial statement fraud are irresponsible and ineffective monitoring by corporate governance, imperfect accounting standards, panies to obtain more funds and so on. The first letter in the word “CRIME” is “C”, which stands for “COOKS”. The GAO report (2021) indicates that almost 75% of the total 150 accountingrelated SEC cases brought from January 2021 to February 2021 were against public panies or their directors, officers, and employees where as the other 25% involved accounting firms and CPAs. The second letter in the word “CRIME” is “R”, which stands for “RECIPES”. Financial statement fraud can be mitted in a variety of ways, ranging from most frequently occurring such as revenue frauds to least monly occurring such as accounts payable frauds. Recipes of financial statement fraud can range from overstating revenues and assets to understating liabilities and expenses, which typically began with misstatement of interim financial statements and continue into annual financial statements. Financial statement fraud may involve the following schemes (1) falsification, alteration, or manipulation of material financial records, supporting documents, or business transactions。企業(yè)需要完善公司治理，加強(qiáng)公司的財(cái)務(wù)報(bào)告和提供可靠、有關(guān)資料。 這篇文章表明，財(cái)務(wù)報(bào)表舞弊可以等同于犯罪一詞，其單詞中的 “C” 是代表 偽造 ， “R”是代表 方法， “I” 是 代表動(dòng)機(jī)， “M” 是代表 監(jiān)測(cè)或是缺乏監(jiān)測(cè)，以及 “E” 是代表 最后結(jié)果。進(jìn)行財(cái)務(wù)報(bào)表舞弊行為的機(jī)會(huì)增加，使公司的控制結(jié)構(gòu)削弱，公司的治理變得不那么有效，也惡化了其審計(jì)職能的質(zhì)量。戴維森等人還發(fā)現(xiàn)沒(méi)有證據(jù)顯示股市對(duì)因逃稅、盜竊商業(yè)秘密、對(duì)客戶(hù)收取回扣被起訴的公司的市場(chǎng)效應(yīng)，同時(shí)，他們發(fā)現(xiàn)顯著的負(fù)股票的受賄指控，操縱價(jià)格，或起訴的公司的市場(chǎng)效應(yīng)欺詐性財(cái)務(wù)報(bào)告。最后一個(gè)字母是“ E”，是“最后結(jié)果”的意思。當(dāng)公司具有強(qiáng)烈的動(dòng)機(jī)和 經(jīng)濟(jì) 理由來(lái)報(bào)告那些更優(yōu)于被會(huì)計(jì)原則（ GAAP）規(guī)定所接受的普通報(bào)告的財(cái)務(wù) 業(yè)績(jī)時(shí)，財(cái)務(wù)報(bào)表舞弊行為更有可能發(fā)生。（ 5）會(huì)計(jì)實(shí)務(wù)操作，公司隱瞞其經(jīng)濟(jì)實(shí)質(zhì)表現(xiàn)。 財(cái)務(wù)報(bào)表欺詐的方法可能由下列幾種：（ 1）偽造、篡改或操縱財(cái)務(wù)記錄材料、證明文件或商業(yè)交易 。 2021 年總審計(jì)局報(bào)告表明，從 2021年 1月至 2021年 2月，與會(huì)計(jì)相關(guān)的 SEC案件共 150件，其中將近 75%的是針對(duì)上市公司或其 董事、職員和雇員，以及 25%涉及到會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師。 2021 年 10 月，美國(guó)總審計(jì)局（ GAO）發(fā)布了一份關(guān)于在過(guò)去數(shù)年由 于會(huì)計(jì)違規(guī)行為引起重述的數(shù)量顯著增加的報(bào)告，總結(jié)了最近引人注目的財(cái)務(wù)報(bào)
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