The CPA audit quality of the listed companies in China: measures for improvement.
改进中国上市公司注册会计师审计质量的对策。
However, CPA Audit itself faces the problems of moral hazard and adverse selection.
但CPA审计自身也存在“逆向选择”和“道德风险”问题。
However, CPA audit as an intermediary service cannot find all the problems of enterprises.
然而注册会计师审计作为一种中介服务，不可能发现企业的所有问题。
Therefore, listed companies and CPA audit reports continue to occur in cases of false statements.
因此上市公司以及注册会计师审计报告虚假陈述的案件不断发生。
Audit collusion seriously affected the independence of CPA audit, and resulted in severe economic and social consequences.
审计合谋严重影响了注册会计师审计的独立性，造成了严重的经济社会后果。
The arrangement for partners' mutual agency under the partnership system would effectively improve the quality of CPA audit.
合伙制下合伙人互为代理的制度安排，将有效提升CPA审计质量。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
Under such circumstances, how to avoid audit failure cases, regain the trust of the public, has become the major problem that CPA audit facing.
在这种情况下，如何避免审计失败案件的发生，重拾社会公众的信任，已经成为目前注册会计师审计所面临的重大问题。
Chapter three presenting CPA audit risk, respectively, from the audit projects, accounting firms, registration division of the audit profession;
第三章注册会计师审计风险成因分析，分别从审计项目、会计师事务所、注册师审计行业分析审计风险成因；
Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.
第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践，提出了我国会计师事务所对利害关系人承担责任的新模式。
In our special audit circumstance, we must reestablish CPA audit goal, which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company.
在我国特殊的审计环境下，注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The risk in audit is unavoidable, which a CPA should try to evade.
审计风险是客观存在的，注册会计师应尽可能地加以控制。
Then it analyses the equilibrium condition when the manager and the CPA colluded, and also checks up if the model is fit for the audit process of the listed company in our country.
然后分析促使审计合谋行为发生的均衡条件，并且检验了间接委托模式下的模型对我国上市公司审计的适用性。
A important problem of CPA 's auditing is Controlling audit' s risk.
注册会计师审计工作的一个重要问题是控制审计风险。
The tort is the behavior that the CPA provides mendacious audit statement.
侵权行为指注册会计师出具不实的审计报告的行为。
How to judge the legal liability for the audit of CPA, there are different views between CPA profession and law profession.
如何判定CPA的审计法律责任，CPA职业界与法律界一直存在着不同的认识。
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
Helping the CPA improve the quality of audit, our country should establish the system of class action and improve the mechanism of compensation for civil liability.
我国应建立股东集体诉讼制度，健全民事责任赔偿机制，促使CPA提高审计质量。
Third, the empirical results suggest that the corporates which choose the big four for auditing have bigger size, better operating status, and lower audit risks than domestic big CPA firms'clients.
最后，在客户选择策略上，我们通过实证检验发现，偏好“四大”审计的客户与我国本土大所客户相比，规模更大，经营状况更好，审计风险更低。
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
审计收费作为客户与注册会计师之间的重要的经济联系，是影响审计质量的重要因素之一，已逐渐成为审计研究的重要对象。
The second part was the basis of audit risk theory, the CPA to define risk, registered accountants on the main types of audit and audit risk characteristics were analyzed.
第二部分为审计风险的基础理论，界定了注册会计师审计风险，探讨了注册会计师审计的主要类型，并对审计风险的特征进行了分析。
At the same time, the author references typical foreign audit cases, analyzes the cause of CPA failure, gives the relevant countermeasures.
同时，结合国外审计失败的典型案例，分析了引起注册会计师审计失败的原因，给出了相关的对策建议。
However, CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
In this paper, on the basis of clarifying the formation mechanism of audit collusion of CPA, the causes were analyzed with the reality, and the prevention and control countermeasures were proposed.
本文在阐明注册会计师审计合谋形成机理的基础上，结合我国实际剖析审计合谋的动因，并提出防范和治理审计合谋的对策。
Ever since the arising of audit profession, there is a consistent effort to explore the problems of audit independence among CPA profession, regulators of CPA profession and the academies.
审计职业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨，从审计职业产生至今从未停止过。
In addition, their professional competence are inferior, the shortcomings of working environment and audit system on CPA lead to their low professional morality.
同时，注册会计师专业胜任能力低，执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。
In addition, their professional competence are inferior, the shortcomings of working environment and audit system on CPA lead to their low professional morality.
同时，注册会计师专业胜任能力低，执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。
应用推荐