the audit system of CPA CPA审计制度
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。
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。
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。
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