注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。
False auditing report and the CPAs' professional care are important factors for CPAs to bear liability.
牢固树立并全面实施职业谨慎和职业怀疑理念，加强受托责任意识，是防范职业风险的根本。
The most effective precautions against professional risks are to acquire and apply the concepts of professional prudence and dubiety to enhance the awareness of accountability.
而在众多的风险预防措施中，提倡审计应有的职业谨慎，以引起职业界的广泛关注，不失为一种明智之举。
Among all of the preventing measures, one of the best measures is to advocate professional prudence on audit.
应用推荐