目前舞弊與發(fā)現(xiàn)舞弊的趨勢【外文翻譯】

1、外文文獻(xiàn)翻外文文獻(xiàn)翻譯原文：CurrentTrendsinFrauditsDetectionINTRODUCTIONExecutivesemployeesofmostganizationsconductbusinesswithintegrity.Theirfinancialstatementsaretransparentrepresentthefinancialstateoftheganization.Howeversomesuccum

2、btopressuresopptunitiestomaketheircompanieslookbetterthantheyreallyare.Theseindividualsoftenseektoundulyenrichthemselvesintheirstewardshiprolesincreasetheirfinancialstatusgaintherespectofothersthroughadishonestimage.Whil

3、eitmayseemthatfraudiscenteredincertainindustriesthissmallminityofdishonestpeopleexistsineveryprofessionindustry.Societyhaslongheldthattheprotect—the“publicwatchdog(UnitedStatesv.ArthurYoung&Co.1984)”—againstthisdishonest

4、minityinpubliccompaniesisthefinancialstatementaudit.IntheUnitedStatesArthurLevittfmerchairmanoftheSecuritiesExchangeCommission(SEC)explainedanaudit’srolethisway:“America’sauditsweregivenafranchisebytheSecuritiesActsof193

5、31934toprovidethepublicwithaccurateauditedstatementsofcompanies...theirmissionthereasonfallofthatwastoprotectthepublicinvestfromfinancialfraud(PBS2002)1.”O(jiān)verthelastdecadetherehavebeennumerousfraudsdiscoveredincompaniest

6、hroughoutthewld.ThesefraudsincludeEnronWldComCendantAdelphiaParmalatRoyalAholdVivendiSKGlobal.Inmostcasesitwasallegedthattheauditsshouldhavedetectedthefraudsasaresulttheyweresuedfperfmingnegligentaudits.Indertodeterminew

7、hetherauditsshouldbeheldliableffrauditisimptanttoreviewwhytheselargescalefraudsoccurredthelegislationrulesthathavebeeninstitutedsincetheiroccurrence.Inthisarticlewediscusstheroleofafinancialstatementauditwhethernotaudits

8、shouldbeheldresponsibleffinancialstatementfraud.Wedescribewhyfraudoccursthethoughtssuchas“weneedtokeepthestockpricehigh”“allcompaniesuseaggressiveaccountingpractices”“itisfthegoodofthecompany.”Thesethreeelementsofthefrau

9、dtriangleareinteractive.Withfraudthegreatertheperceivedopptunitythemeintensethepressurethelessrationalizationittakesfsomeonetocommitfraud.Likewisethemedishonestaperpetratistheeasieritisfhimhertorationalizedeviantbehavith

10、elessopptunitypressureittakestomotivatefraudREASONRECENTLARGESCALEFRAUDSOCCURREDThefraudtriangleprovidesinsightintowhyrecentfinancialstatementfraudsoccurred.Inadditiontothefactsthatmotivateapersontocommitfraudtherewerese

11、veralspecificelementsthatledtothelargescalefraudsofthepastdecade(Albrechtetal.2004).Theseelementscontributedtoaperfectstmthatledtothemassivefraudsofthelastfewyears.Thefirstelementofthisperfectstmwasthemaskingofmanyexisti

12、ngproblemsuhicalactionsbytheexpingeconomiesofthe1990searly2000s.Duringthistimemostbusinessesappearedtobehighlyprofitableincludingmanynew“dotcom”companiesthatweretestingnewunproven(manytimesunprofitable)businessmodels.The

13、economywasboominginvestmentwashigh.Inthisperiodofperceivedsuccesspeoplemadenonsensicalinvestmentotherdecisions.2TheadventofinvestingovertheInterfafewdollarspertradebroughtmanynewinexperiencedpeopletothestockmarket.Itisno

14、wclearthatmanyofthefraudsrevealedsince2002wereactuallybeingcommittedduringtheboomyearsbutthattheapparentboomingeconomyhidthefraudulentbehavi.3Theboomingeconomyalsocausedexecutivesboardmembersstockholderstobelievethatthei

15、rcompaniesweremesuccessfulthantheyactuallywerethattheircompanies’successwasprimarilyaresultofgoodmanagement.Inadditionresearchhasshownthatextendedperiodsofprosperitycanreduceafirm’smotivationtocomprehendthecausesofsucces