帮忙翻译一段中文摘要，译成英文。不要在线翻译，那样我也能了。

来源：百度知道 编辑：UC知道 时间：2024/07/04 10:38:24
近年来，我国和世界各地都不断涌现财务欺诈案件，这一系列财务欺诈案影响了世界经济的健康发展，其性质恶劣，影响深远，不仅损害了公司股东， 及各方面利益相关着的经济利益，更冲击了证券市场的游戏规则，加剧了投机行为和市场波动。
财务欺诈之所以有存在空间，有着制度和道德上的因素，经济与科技的飞速发展，财务欺诈手段和方式日新月异，也给我们找出解决方法设置了障碍。审计作为证券市场的中坚力量，应该在这场反欺诈的斗争中发挥“经济警察 ”的作用，但是，不断涌现的财务欺诈丑闻，让CPA审计的可信性和权威性不断地受到质疑。
本文从财务欺诈的成因和表现形式分析入手，分析其危害和产生的根源,再从深入分析审计失败的成因的方面，综合探讨遏制财务欺诈的几点有效对策，让审计成为防范财务欺诈的坚不可摧的屏障。

In recent years, our country and the world unceasingly emerged the financial cheat case, this a series of financial cheat document has affected the world economics healthy development, its nature was bad, affects profoundly, not only has harmed the company shareholder, and various aspects benefit was being related the economic interest, has attacked the stock market game rule, intensified the congenial behavior and the market fluctuation. the reason that the financial cheat has the existence space, has in the system and the moral factor, the economical and the technical swift development, the finance fraudulent means and the way changes with each new day, also discovered the solution to us to establish the barrier. The audit as stock market's nucleus, should displays “economic police” in this counter-cheat's struggle the function, but, emerges unceasingly the financial cheat scandal, lets the credibility which and the authority CPA audits receives the question unceasingly. t