注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义。
CPA's professional liability insurance is the key both to enhance the ability of auditing firms to resist legal risk and to protect the investors injured by misrepresentation effectively.
为了提供税务服务，注册会计师必须在具有全面会计知识的同时，拥有广泛的税法、税务规章和法庭裁决方面的知识。
To render tax services, the CPA must have extensive knowledge of tax statutes, regulations, and court decisions, as well as a through knowledge of accounting.
因此对注册会计师行业管制的效果及改进的研究具有深远的历史意义和现实意义。
Therefore, the research on the effectiveness and improvement of the supervision of the CPA has far-reaching historical significance and practical significance.
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