论权力行使与道德调节 Social Sciences Review
At last, emphasized the existed "moral" issue during the auditor as the core of audit contract performance, propose to make moral regulation as the supplementary means besides contract, perfect the relationship of audit contract.
最后,强调作为审计契约核心的审计人在履约中可能存在的“道德”问题,建议以道德调节作为契约外的补充手段,完善审计契约关系。
参考来源 - 注册会计师审计契约变迁与改进研究·2,447,543篇论文数据，部分数据来源于NoteExpress
本文主要探讨了道德调节系统的结构和功能。
The structure and function of morality adjustment system were studied in this paper.
道德调节比法律调节、行政调节和技术调节有更特殊的含义；
There is a more particular meaning in moral adjustment than that of the legal adjustment, administrative adjustment and the technical ones.
会计行为道德调节是一种调整会计行为过程及其结果的系统，而不只是一种会计职业道德规则的说教。
The moral adjustment of accounting behavior is more than a lecture on accounting professional code of ethics. It is a system that adjusts the course and consequence of accounting behavior.
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