Question

求救"英语高手"!!!

哪位高手可以帮我把下列内容翻译成英文 啊? 只翻译个大概内容就行啊,不要求逐字逐句,谢谢了!!!翻译的差不多就行,不用十分准确.
美国审计准则公告第82号（SAS No.82）
所列示的舞弊风险因素
美国《审计准则公告第82号（SAS No.82）——财务审计中对舞弊的关注》，列举了一些与管理当局舞弊有关的典型风险因素，当存在这些风险因素时，说明公司出现财务舞弊的可能性大大增加。
一、管理当局的特点及其控制环境的影响力
1、存在管理者舞弊的动机，如公司的红利、股票期权或者其他奖励构成管者报酬的有关重要部分，这部分的价值主要依经营业绩、财务状况和现金流量况目标的完成情况而定；管理者过分感兴趣于通过激进的会计方法来维持或抬公司的股价或盈利趋势；为了达到证券分析师、贷款人或其他第三方的不切实的预期；管理者希望通过不正当的方法使利润最小化，以达到减少税金的目的。
2、管理当局对内部控制和财务报告程序不能表现出恰当的态度。这样的信号包括：错误的公司价值观和道德观念；公司被一个人或一个小团体所控制，缺少有效的董事会或审计委员会的监督；重大控制缺乏有效的监督；管理当局制定过分激进的财务目标；管理者对规则的制定者表现出严重的漠视。
3、非财务管理者过分参与会计原则的选择或重要会计估计的判断。
4、高级管理者、法律顾问和董事会成员的频繁更换。
5、管理者与现任或前任审计师的关系紧张。
6、公司或其他高级管理者有因违反证券法规被起诉或处罚的历史。
二、与行业状况有关的风险因素
1、新会计制度准则或规则的出现可能会削弱整个行业的稳定性和盈利能力。
2、行业竞争激烈、市场饱和导致毛利率下降。
3、发生重大变化的行业，如技术的快速革新、产品的迅速淘汰等。
4、经营失败增加、顾客需求减少的衰退中的行业。
三、与公司经营特点和财务稳定性有关的风险因素
1、公司虽然实现了盈利和盈利的增长，但经营活动不能产生充足的现金流量。
2、从公司总体的财务状况考虑，为了保持竞争优势，迫切需要获得更多的资金，如用于研究开发费用的支出或资本支出。
3、资产、负债、收入或费用的确认依赖重要的估计，涉及非常主观的职业判断或不确定性，或者在近期存在重大的变化可能对公司的财务状况产生破坏性的影响，如应收账款最终收回的可能性，销售收入确认的时间、金融工具的可靠性等。
4、关联公司之间进行的重大交易，主要的交易可能没有通过公司正常的程序、或者关联公司没有被审计、或者是被其他的会计师事务所进行的审计。
5、重大的、不寻常的或高度复杂的交易，尤其是这些交易发生在会计期末。
6、过分复杂的组织结构，涉及众多的或不寻常的法律实体。
7、与同行业不同竞争对手相比，不正常的增长速度或盈利能力。
8、满足债务合约的条件存在着困难。
9、不切实际的、激进的销售或盈利的奖励计划。
10、可能面临破产或敌意收购的威胁。
11、如果公司报告了不良的经营业绩，可能导致公司的重大交易，如公司合并计划、或合同的签订被推迟或取消等。

Answer 1

Notice the United States Auditing Standards No. 82 (SAS No.82)
The fraud risk factors listed
The United States, "Bulletin of Auditing Standards No. 82 (SAS No.82) - a financial audit of fraud concern" and cited a number of regulatory authorities with fraud related to the typical risk factors, when the existence of these risk factors, the company financial Corrupt the possibility of greatly increased.
First, the characteristics of the management control environment and its influence
1, the existence of corrupt motive of managers, such as the company's dividend, stock options or other incentives for those who constitute possession of the important part of remuneration, this part of the value of the principal in accordance with the operating results, financial situation and cash flow status of the objectives of the completion of the case may be; managers interested in the adoption of overly aggressive accounting methods to maintain or raise the company's stock price or earnings trend; in order to achieve the securities analysts, lenders or other third parties do not effectively anticipated; managers hope that through improper means to make profit minimized in order to achieve the purpose of reducing taxes.

2, the management of internal controls and financial reporting procedures should not demonstrate the appropriate attitude. Such signals include: the wrong company values and moral values; the company by a person or a small group under the control of, the lack of an effective board of directors or audit committee oversight; significant control of the lack of effective supervision; management authorities to develop financial goals too radical; managers of the rules-makers to demonstrate a serious disregard.
3, non-financial managers over-involved in the choice of accounting principles or accounting estimates important judgments.
4, senior managers, the Legal Counsel and Board Member of the frequent replacement.
5, current or former managers and auditors tensions.
6, companies or other senior managers for violation of securities laws has been prosecuted or punishment history.
Second, industry conditions and related risk factors
1, a new accounting system for the emergence of norms or rules for the industry as a whole may serve to undermine the stability and profitability.
2, industry competition, market saturation leading to decline in gross margin.
3, significant changes in the industry, such as rapid technological innovations, products such as the rapid phase-out.
4, an increase of business failure, the customer reduced demand recession in the industry.
Three, with the company operating characteristics and financial stability-related risk factors
1, the company despite a profit and achieve profitable growth, but business activities should not generate sufficient cash flow.
2, from the company's overall financial situation to consider, in order to maintain a competitive advantage, there is an urgent need for more funds, such as for research and development expenses or capital expenditure.
3, assets, liabilities, income or expenses to confirm the essential dependence is estimated that involve very subjective judgments or uncertainties career, or in the near future there are significant variations could be the company's financial position had a devastating effect, such as accounts receivable section the possibility of eventually recover, sales revenue recognition time, the reliability of such financial instruments.
4, between the affiliated companies of significant transactions, the main transaction may not be through the company's normal procedure, or affiliated companies are not auditing, or by other accounting firms to conduct the audit.
5, significant, unusual or highly complex transactions, especially those in the accounting of these transactions happen at the end.
6, overly complex organizational structure involving numerous or unusual legal entity.
7, with the same industry in different competitors, abnormal growth or profitability.
8, to meet the debt contract there are difficult conditions.
9, unrealistic, radical sales or profits Award Scheme.
10, could face bankruptcy or hostile takeover threat.
11, if the company reported poor operating performance, may cause the Company's major transactions, such as the merger plan, or contract signing has been postponed or canceled so on.

很累。很累。虽然不是我翻译的

Answer 2

【http://hi.baidu.com/thingspast(thingspast@foxmail.com)】

Answer 3

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