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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
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