財(cái)務(wù)報(bào)表舞弊的原因,后果和威脅外文翻譯-其他專業(yè)-資料下載頁(yè)
【導(dǎo)讀】由于大公司舞弊行為大量被報(bào)道，如朗訊、施樂(lè)、來(lái)德愛(ài)、勝騰、安然公司、過(guò)去幾年，財(cái)務(wù)報(bào)表舞弊使投資者損失超過(guò)5000億美元。2021年10月，美國(guó)總審計(jì)。局發(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)表樣本涉嫌欺詐案件，包括安然、世通和環(huán)球電訊公司。欺詐的后果，并提出防范的建議。而財(cái)務(wù)報(bào)表舞弊是因?yàn)楣局卫聿簧坪捅O(jiān)管不嚴(yán)，會(huì)計(jì)準(zhǔn)。則的不健全；動(dòng)機(jī)是為企業(yè)獲得更多資金。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。街的經(jīng)濟(jì)預(yù)測(cè)的壓力和誘惑，是上市公司從事財(cái)務(wù)報(bào)表舞弊行為的根本動(dòng)機(jī)?？?jī)時(shí)，財(cái)務(wù)報(bào)表舞弊行為更有可能發(fā)生。1994年，戴維森等人發(fā)現(xiàn)資本市場(chǎng)并不認(rèn)為所有公司的違法行為同樣嚴(yán)重，因此，戴維森等人還發(fā)現(xiàn)沒(méi)有證據(jù)顯示股市對(duì)因逃。及這一行為被認(rèn)為是不可接受的、非法的企業(yè)行為。財(cái)務(wù)報(bào)表舞弊對(duì)經(jīng)審計(jì)的財(cái)務(wù)報(bào)表的誠(chéng)信，質(zhì)量和可靠性產(chǎn)生不利的影響。
【正文】 The opportunity to engage in financial statement fraud increases as the firm’s control structure weakens, its corporate governance bees less effective, and the quality of its audit functions deteriorates. To prevent fraud the financial statements, it should be improve corporate governance。 enhance the quality of corporate financial reporting and disclosures in providing reliable and relevant information regarding panies’ conditions and results。 ensure a more effective oversight of public accounting firms in enhancing auditors’ objectivity, independence, and quality of their audits。 refrain auditors to engage in activities that may create potential conflicts of interest (. internal audit outsourcing, information technology)。 and create a new accounting regulatory system, improve efficacy of audits, what’s more , the mission of financial statement fraud by high profile corporations encourages publicly traded panies to take proactive roles by establishing fraud prevention and detection strategies to prevent and detect financial statement fraud. This article demonstrates that financial statement fraud can be equated to the term CRIME when “C” stands for Cooks, “R” for Recipes, “I” for Incentives, “M” for Monitoring or lack of it, and “E” for End Results. One message from this article is that financial statement fraud is a serious threat to investors’ confidence in financial information. Financial statement fraud adversely affects the integrity, quality, and reliability of published audited financial statements. Both corporations and government need to make adjustments. Corporations need to improve corporate governance and enhance the quality of corporate financial reporting and disclosures in providing reliable and relevant information. The reliability, transparency, and uniformity of the financial reporting process allow investors to make intelligent decisions. As for government improving accounting standards and other related systems, and creating a sound accounting regulatory system are important measures of preventing financial statements fraud. What’s more , government also should strengthen supervision.
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