重新界定注册会计师职业责任，需要一种司法力量的介入，在考虑审计报告使用者对审计职业责任预期的基础上，对审计职业责任的现行统一约定进行适当修订。
To redefine the registered accountant's liability, it needs judicial intervention, that is to say, an appropriate amendment should be made to the existing common agreement on audit liability.
如何判定CPA的审计法律责任，CPA职业界与法律界一直存在着不同的认识。
How to judge the legal liability for the audit of CPA, there are different views between CPA profession and law profession.
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.
有限责任制并非天生与审计职业水火不容，这种组织形式成为我国审计质量普遍低下的重要原因却是不争的事实。
Though the limited liability system was not born to conflict with auditing, it is the important reason for low auditing quality.
有限责任制并非天生与审计职业水火不容，这种组织形式成为我国审计质量普遍低下的重要原因却是不争的事实。
Though the limited liability system was not born to conflict with auditing, it is the important reason for low auditing quality.
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