文档介绍：外文文献翻译原文:,theauditor',,,,theauditorhasaresponsibilitytoplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement,'sconsiderationoffraud—、Misstatementsarisingfromfraudulentfinancialreportingareintentionalmisstatementsoromissionsofamountsordisclosuresinfinancialstatementsdesignedtodeceivefinancialstatementuserswheretheeffectcausesthefinancialstatementsnottobepresented,inallmaterialrespects,ountingprinciples(GAAP).plishedbythefollowing:(1)Manipulation,falsification,ountingrecordsorsupportingdocumentsfromwhichfinancialstatementsareprepared(2)Misrepresentationinorintentionalomissionfromthefinancialstatementsofevents,transactions,orothersignificantinformation(3)ountingprinciplesrelatingtoamounts,classification,mannerofpresentation,,forexample,ountingrules,orasatemporarymisstatementoffinancialstatements,includinginterimstatements,、Misstatementsarisingfrommisappropriationofassets(sometimesreferredtoastheftordefalcation