其次，对国外舞弊的相关理论进行回顾，比较有代表性的主要有四种舞弊理论：三角理论、冰山理论、GONE理论和舞弊风险因子说理论。
Secondly , foreign-related theories of fraud reviewed , comparing the main there are four representative fraud theory : triangular theory , iceberg theory , Gone theory and the theory of fraud risk factors .
舞弊风险因子说