审计行为异化不仅有审计行业自身的原因，还有更深刻的制度基础。
This alienation results not only from the trade of auditing itself, but also from the institutional background.
中国加入了WTO后，我国民间审计行业行业也面临着机遇和挑战。
China after joining the WTO, our country folks audit the profession profession also faces the opportunity with challenge.
如何保持审计的独立性已经成为审计行业加强自身建设的首要问题。
How to keep the independent of the audit has become the initial problem that audit profession enhance oneself developments.
近年来，随着一系列会计造假舞弊案的揭露，出现了审计行业的诚信危机。
In recent years, it appeared the crisis of honesty and credit in audit industry, following a series of accounting fraud and swindle being exposed.
欧盟委员会这周提出了两项行动方案，一个是改进审计行业，另一个是对金融交易收税。
Two initiatives emerged from the European Commission this week, one to improve the audit profession, the other to tax financial transactions.
“未雨绸缪”，预见风险，规避风险，才能有效降低审计行业潜在的和现实的损失。
To take preventive measures by forecasting and preventing risks can effectively reduce the potential and actual losses of the auditing industry.
欧盟委员会这周提出了两项行动方案，一个是改进审计行业，另一个是对金融交易收税。
A leaked proposal from the directorate-general for the European Union's single market suggests that Michel Barnier, the commissioner in charge, thinks the industry needs reform from top to bottom.
我们也不希望看到审计行业对人类智力的挑战被消除，而仅变成一项在后方进行的合规工作。
We do not want to see an audit profession where the intellectual challenge is removed, making it an exercise in mere back-room compliance.
法律对审计行业这种介入是必要和有效的，它能够对完善准则和优化审计工作起到促进作用。
Following the audit standards is supposed to be the bottom line of law for auditors. The intervention of the law is essential and effective to perfect the standards and maximize the efficiency of a...
大概可以看作是呼救求援吧：11月8日，世界上最大的几家会计公司发表了他们对未来审计行业的展望。
It COULD be seen as a cry for help: the world's biggest accounting firms on November 8th unveiled their vision for the auditing business of the future.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
这是一个影响中国整个审计行业，而不是仅仅影响审计在美国上市的中国公司的审计师们的重大问题。
This is a major problem for China’s entire auditing industry, not just the small portion that serves U.S. listed Chinese companies.
但是，由于审计行业自身的特点，现实中审计质量低下、审计师和上市公司“共谋”的现象却屡见不鲜。
But due to the characteristics of auditing industry, the phenomenon of low-quality auditing and the "conspiracy" between auditors and listed companies frequently arise in practice.
第三章注册会计师审计风险成因分析，分别从审计项目、会计师事务所、注册师审计行业分析审计风险成因；
Chapter three presenting CPA audit risk, respectively, from the audit projects, accounting firms, registration division of the audit profession;
基于此，本文旨在分别从审计项目、会计师事务所和审计行业三个方面分析审计风险成因以及相应的控制方法。
Based on this, this paper analyzes the reason of audit risk and correspondent control methods respectively from the audit project, accounting firms and audit industry.
由于审计公司倾向于根据不同行业而专业化，有些公司根本没有选择的机会。
Since audit firms tend to specialise by industry, some companies have no choice at all.
约州审计署(NewYork State Comptroller)一份报告显示，9月份纽约证券行业岗位数量增长3600个，增长幅度为2002年以来最大。
New York City's securities industry grew by 3,600 jobs in September, the biggest increase since 2002, according to a report by the New York State Comptroller.
内部审计协会，一家全球行业机构的负责人对此表示反对。他认为这样做会造成“严重的利益冲突”。
The head of the Institute of Internal Auditors, a global industry body, disagrees: he says that it has the “potential to cause serious conflicts of interest”.
网络安全专家克里斯·杰克逊从一个全面的概述的审计过程，包括最新的法规，覆盖合规问题，和行业最佳实践。
Cisco network security expert Chris Jackson begins with a thorough overview of the auditing process, including coverage of the latest regulations, compliance issues, and industry best practices.
审计失败的案例接连不断地出现，使注册会计师行业出现了严重的信任危机。
There have been many cases of auditing failure recently, which makes the auditing profession get into great crisis of confidence.
利用市场，产品和行业知识，识别新的内部审计业务机会会。
Use market, product, and industry knowledge to identify new internal audit engagement opportunities.
然而，在相当长的时间内，审计服务一直是注册会计师行业的核心业务，非审计服务并未引起人们的关注。
However, within quite a long time, audit was regarded as the key business of CPA profession, while non-audit services did not arouse people's attention.
本文研究了我国三大产业群的行业专长与审计质量之间的关系。
In this paper, we examine the relationship between auditing firms' industry expertise and their audit quality.
鉴于此，本文结合我国具体国情，研究了事务所规模、行业专长对会计师事务所审计质量的影响。
In view of these reasons, in conjunction with China's specific national conditions, this thesis tries to make a research on the association between auditor size, industry expertise and audit quality.
审计职业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨，从审计职业产生至今从未停止过。
Ever since the arising of audit profession, there is a consistent effort to explore the problems of audit independence among CPA profession, regulators of CPA profession and the academies.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险，它有助于注册会计师行业的自律，可从责任制度安排上保证注册会计师行业的诚信。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
银行业金融机构董事会对外部审计负最终责任。
The board of directors of a banking financial institution shall bear the ultimate responsibility for external audit.
行业专长是影响会计师事务所审计质量的重要因素。
Industry expertise is one of the important factors that may affect audit quality.
加强和深化石油、石化行业的能源审计，能帮助该行业更好地实现节能降耗。
Strengthening and deepening of energy auditing in petroleum and petrochemical industry can help the industry to save energy and reduce cost.
加强和深化石油、石化行业的能源审计，能帮助该行业更好地实现节能降耗。
Strengthening and deepening of energy auditing in petroleum and petrochemical industry can help the industry to save energy and reduce cost.
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