汉译英~~中文摘要~
发布网友
发布时间：2022-12-08 22:09
共4个回答
热心网友
时间：2023-09-10 12:58
In recent years, the financial fraud scandals of listed companies are regularly coming out in our country and all over the world, which would surely impact the healthy development of global economy. It’s not only injurious to all stakeholders’ economic interests and the “game rules” of the securities business, but also led the creditability and authority of CPA audit are increasingly being questioned. Auditing as the core force of the security market should play the role of "economic police" in the struggle to fraud.
本文首先根据多年来国内外学者对财务欺诈的研究概括出财务欺诈的含义，总结和推断出财务欺诈的主体和客体，详细列示财务欺诈的危害，以显示有效审计财务欺诈的重要性，并结合国内外案例对财务欺诈的成因和主要手段进行概述，以全面认识上市公司的财务欺诈，引导我们正确地去审计财务欺诈问题； According to the signification of financial fraud which has been scoping studied by the scholars both abroad and at home for years. This paper firstly summarizes and infers the subject and object of financial fraud and lists out the harmfulness of financial fraud in detail, to reveal the significance of the effective audit to financial fraud, also by combining the cases of both abroad and at home to put forward the discussion of the causes of financial fraud and its principal means, so as to have an overall understanding of the listed companies’ financial fraud which will guide us audit the financial fraud problems correctly.
其次，结合案例从技术上和制度上两方面分析上市公司财务欺诈审计失败的成因，从中检测出影响有效审计的全面有关因素；最后综合前面的研究结论，从我国独立审计的外部环境、内部管理、审计项目的实施三方面入手，得出有关上市公司财务欺诈有效审计的若干对策，希望以此为以后上市公司的审计提供参考，让审计成为真正防范财务欺诈的坚不可摧的屏障。
Secondly, by combining cases, analyzes the failure causes of listed company’s financial fraud audit form technical and system aspects, and inspect the overall related factors that might affect the effective audit to financial fraud; finally, comprehends the preceding research conclusions, derives a certain number of countermeasures against the effective audit to related listed companies’ financial fraud from three aspects of the external environment of our independent audit, inner management and the implement of audit project.
Hopefully, this would provide a reference for later listed companies and enable the audit to become an impregnable protective screen to keep away financial fraud.
热心网友
时间：2023-09-10 12:58
In this paper, according to scholars at home and abroad for many years the study of financial fraud to generalize the meaning of financial fraud, summary and financial fraud to infer the subject and the object, a detailed listing of financial fraud against, in order to show effectively the importance of audited financial fraud, and case at home and abroad and the causes of the financial fraud and an overview of the main means to fully understand the listed company's financial fraud, the right to lead us to audit the financial fraud; Secondly, the combination of cases from both the technical and institutional analysis of listed companies in the financial the causes of fraud, audit failure,
To detect the impact of a comprehensive and effective audit of the factors; the last comprehensive study of the previous conclusions, from our independent audit of the external environment and internal management, audit the implementation of the project three aspects, drawn from the listed companies as an effective audit of the financial fraud, a number of measures I hope after this as the audit of listed companies to provide reference, so that to become a true audit of the financial fraud to guard against an impenetrable barrier.
热心网友
时间：2023-09-10 12:59
In this paper, according to scholars at home and abroad for many years the study of financial fraud to generalize the meaning of financial fraud, summary and financial fraud to infer the subject and the object, a detailed listing of financial fraud against, in order to show effectively the importance of audited financial fraud, and case at home and abroad and the causes of the financial fraud and an overview of the main means to fully understand the listed company's financial fraud, the right to lead us to audit the financial fraud; Secondly, the combination of cases from both the technical and institutional analysis of listed companies in the financial the causes of fraud, audit failure, which effectively detect the impact of a comprehensive audit of the relevant factors; the last comprehensive study of the previous conclusions, from our independent audit of the external environment and internal management, audit the implementation of the project a three-pronged, come to the listed company's financial fraud effective audit of a number of measures for the future would like to audit listed companies provide a reference, so that to become a true audit of the financial fraud to guard against an impenetrable barrier.
热心网友
时间：2023-09-10 12:59
In recent years, more and more financial frauds of listed companies are emerging both in our country and other countries throughout the world. The series of financial fraud cases which affect the healthy development of world economy not only undermine the economic interests of the parties privy thereto and strike the rules of securities market, but also make the CPA audit which should have been the mainstay in securities market and acted as “economic police” this anti-financial-fraud campaign being vulnerable to criticism.
本文首先根据多年来国内外学者对财务欺诈的研究概括出财务欺诈的含义，总结和推断出财务欺诈的主体和客体，详细列示财务欺诈的危害，以显示有效审计财务欺诈的重要性，并结合国内外案例对财务欺诈的成因和主要手段进行概述，以全面认识上市公司的财务欺诈，引导我们正确地去审计财务欺诈问题；其次，结合案例从技术上和制度上两方面分析上市公司财务欺诈审计失败的成因，从中检测出影响有效审计的全面有关因素；最后综合前面的研究结论，从我国独立审计的外部环境、内部管理、审计项目的实施三方面入手，得出有关上市公司财务欺诈有效审计的若干对策，希望以此为以后上市公司的审计提供参考，让审计成为真正防范财务欺诈的坚不可摧的屏障。
This article, on the basis of the research by the scholars at home and abroad, generalizes definition of financial fraud, sums up and deces the objects and the subjects of financial fraud, details the harm of financial fraud so as to demonstrate the significance of effective audit to financial fraud, summarizes the cause of formation and major means of financial frauds with the instances at home and abroad so as to generally understand the financial fraud of listed companies and steer us to correctly audit the financial fraud; then the article coupling with the instances analyzes the cause of formation to the failure of audit of listed companies’ financial fraud technically and systemically, by which we may find the elements that affect the force of general audit; at last, this article will generalize the results aforementioned and start from three branches such as external environment of independent audit, internal management, and items of audit, by which we may get the several measures addressing the financial fraud of listed companies. I hope these methods will provide useful suggestions to the listed companies later, and reinforce the audit to be the unshaken shield for preventing financial fraud.
不知道金融术语是不是翻译准确了。我作法律翻译比较多，金融方面的接触的不多。。。希望能帮上你。
就当练习了。呵呵。顺便鄙视下楼上的机译的家伙。这个翻译机真是中国人的一大发明了。
