财务报告欺诈

财务报告欺诈的行业特征及其对审计的意义

Industrial Features of Financial Frauds and Implication to Auditing

近年来，上市公司财务会计报告欺诈愈演愈烈，已经成为困扰全世界的难题。

In recent years , financial reporting fraud of listed company is becoming worse .

第三部分为上市公司财务会计报告欺诈的原因分析。

Part three is to analyze the reasons of financial reporting fraud of listed company .

本文主要由四个部分组成：第一部分为上市公司财务会计报告欺诈的法律界定。

This dissertation consists of four parts : Part one is to define financial reporting fraud of listed company .

审计委员会在公司的授权下，负责处理公司财务和内控制度监督等事项，在财务信息披露过程中尤其是在发现和防止财务报告欺诈方面扮演了重要的角色。

The board of the listed company entitles the audit committee to supervise company financing and internal control , play a significant role in releasing finance information , especially avoiding and detecting fraud in financial report .