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一、财务报告舞弊的界定对于财务报告舞弊的界定,各国都有着不同的解释,但基本内涵都没有明显的变化。而中外且众多权威机构及其学者也都给出了自己的定义。美国注册公共会计师协会1977年对财务报告舞弊的定义是:公司或企业故意错报和遗漏重大事项在财务报告中的披露,即进行欺诈性的财务报告。全美反舞弊财务报告委员会(Treadway委员会)将舞弊性财务报告的定义描述为是一种故意的或轻率的行为,无论是虚报还是漏列,其结果是导致重大的误导性财务报告。我国2001年7月发布的《独立审计具体准则第8号—错
First, the definition of financial reporting fraud For the definition of financial reporting fraud, all countries have different interpretations, but the basic connotation of no significant change. And Chinese and foreign and many authorities and their scholars have given their own definition. The Institute of Certified Public Accountants of the United States of America in 1977 the definition of fraud in financial reporting is: the company or business intentionally misreporting and omission of significant events in the financial report disclosure, that is, fraudulent financial reporting. The National Anti-Fraud Financial Reporting Board (Treadway Committee) described the definition of fraudulent financial reporting as a deliberate or inattentive act, either as a misrepresentation or as a result of a misleading financial report. China’s July 2001 issue of "Independent Audit Specific Guidelines No. 8 - wrong