目前舞弊与发现舞弊的趋势【外文翻译】.doc

文档介绍：外文文献翻译原文:,,,—the“publicwatchdog(&Co.,1984)”—,ArthurLevitt,mission(SEC),explainedanauditor’srolethisway:“America’panies...Andtheirmission,thereasonforallofthat,wastoprotectthepublicinvestorfromfinancialfraud(PBS,2002)1.”Overthelastdecade,,,Cendant,Adelphia,Parmalat,RoyalAhold,Vivendi,,itwasallegedthattheauditorsshouldhavedetectedthefraudsand,asaresult,,,“perfectstorm”thatledtothelarge-,newexchangerulesbyboththeNYSEandNASDAQ,andnewregulationsundertheSarbanes-,weevaluatewhetherthesenewstandards,rules,(1)perceivedpressure,(2)perceivedopportunity,and(3)eptableandconsistentwithone’spersonalcodeofethics(Albrechtetal.,2006a).pany,suchasemployeeembezzlement,pany,suchasmanagementfraud,,althoughnonfinancialpressuressuchastheneedtoreportresultsbetterthanactualperformance,frustrationwithwork,orevenachallengetobeatthesystem,,notnecessar