其目的在于保护股东以及公众,避免会计失误和欺诈性的操作。
It is need urgently that prevents computer's fraudulent practices and distortion of fiscal information, and enhance inner control.防止计算机舞弊、会计信息失真、加强内部控制是高校财务管理亟待解决的问题。
fraudulent practices of the companies coming into the market have much to do with the registered accountants' lose of responsibility.上市公司舞弊行为与注册会计师职责的丧失有密切关系。