本文阐述了违反法规行为的含义以及违反法规行为同错误与舞弊之间的关系，强调指出了注册会计师和被审计单位管理当局对违反法规行为的不同责任问题。
The paper puts forward the questions of different duty for the Certified Public Accountant and unit management authorities being audited to the action of going against ordinance.
认真地评估关于职业审计对外部审计员舞弊侦查和防止责任的态度历史变革。
Critically assess the historical shift in the audit profession's attitude towards the external auditor's responsibility regarding fraud detection and prevention.
但并不希望内部审计师具备主要责任是发现和调查舞弊人员的专门技能。
The internal audit activity collectively should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
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