2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、外文文獻翻譯外文文獻翻譯原文：ReducingtheExpectationGapAuditingisincreasinglydifficultchallengingwithnewrulesregulationsencouragingifnotrequiringauditstoenhancetheirefftstodetectfraudduringanaudit.Unftunatelytheserulesregulationscontai

2、ntermslike“reasonable““material““professionalskepticism““brainstming“whosemeaningsvaryinthemindsofdifferentaudits.The“expectationgap“reflectsaperceiveddifferencebetweenwhatoneisexpectedtoaccomplishbyotherswhatonepersonal

3、lybelieveshemustaccomplish.Fexampletheairlineindustrynowexpectsasignificantptionofflightstobedelayedduringthebusysummermonths.Passengersdonotsubscribetothissamebeliefsowhentheirflightsaredelayedthisexposesanexpectationga

4、p.Auditsfacesimilarchallengeswhenitcomestodetectingfraudinanaudit.Inmanyinstancestheyarenotsurehowmuchefftmustbemadetouncoverredflagsffraud.Meimptanttheydonotalwaystaketheappropriatestepstouncoverfraudoncearedflagsurface

5、sduringanauditClientsjudgesshareholdersotherpartieshoweverexpectauditstotakestepstodetectfraudduringtheauditTheyareoftendispleasedwhenfraudgoesundetectedislateruncoveredbyatipaccident.Theresultinginvestigationfinancialst

6、atementrestatementcreatesnegativeconsequencesfthecompanyitsemployees.Thereasonsanauditmayfailtoidentifyredflagsduringanauditincludethefollowing:?Overrelianceonclientrepresentations?Lackofawarenessrecognitionofanobservabl

7、econditionindicatingfraud?Lackofexperience?Personalrelationshipswithclients?Failuretobrainstmpotentialfraudschemesscenarios?Adesire“nottoknow.“(NACVAwww.nacvacom)theAssociationofCertifiedFraudExamines(ACFE)offertrainingt

8、hatprovidesabasicunderstingofthevariousschemesrelatingtofinancialstatementfraudassetmisappropriationbriberycruptionschemes.AuditswhodevelopsignificantfrauddetectionskillscanchoosetopursuecertificationssuchastheCaf’sCerti

9、fiedFraudExaminer(CFE)theNava’sCertifiedFensicFinancialAnalyst(CFFA).Inadditionmanycollegesuniversitiesnowofferfrauddetectionexaminationcoursesaspartoftheirbusinessaccountingauditprograms.Someschoolsevenoffermeadvancedde

10、greesinthefieldoffensicstudies.Thistrainingtypicallyrangesfromabasiconetofourhouroverviewoffrauddetectiontoathreedaycomprehensivecoursewhereauditslookffraudbyreviewingcasestudiesparticipatingingroupsessionsreviewingactua

11、ldata.Brainstming.Brainstmingfraudrisksiscriticaltoasuccessfulauditidentifyingredflagsffraud.Ifnothingelsebrainstmingwillcreateamindsetfauditstothinklikeafraudstersupptingtheadage“tocatchacrookleantothinklikeone.“Inthisw

12、ritersexperienceapproximately50%ofailauditsbrainstmfraudriskspritothestartofanaudit.Ofauditswhousebrainstmingasafrauddetectiontoolonlyabouthalfmakeitafmalprocesswheretheydocumenttheschemesidentifytechniquesaimedatuncover

13、ingredflags.Theotherauditsconductbrainstmingonameinfmalbasisadmittoconsideringtheriskffraudwithoutfmallydocumentingthisconsideration.Amefmalbrainstmingprocessisnecessarytofullybenefitfromthisexercise.Fexampleauditscouldu

14、seaspreadsheetinvolveateamofatleastThreeaudits.Preferablytheteamshouldconsistofafraudexamineranauditexperiencedinfrauddetection.Followingtheseguidelineswillmakebrainstmingmeeffective:?Makeitfuninteractivewitheveryonepart

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