第三篇研究注册会计师制度变迁的绩效问题。
从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。
The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.
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.
针对这些问题，本文着重从注册会计师与事务所质量控制制度、被审计单位以及审计报告使用者的博弈关系来考察。
This paper focuses on the quality controlling system of certified accountants and firms, and on the game playing between the audit objects and relevant subjects which use audit reports.
继续教育贯穿于注册会计师的整个执业生涯，注册会计师应当按照本制度的要求接受继续教育。
Continuing education shall run through the whole professional career of CPAs. A CPA shall accept continuing education under the requirements of this System.
乔斯华·罗恩提出财务报表保险制度，目的在于增强注册会计师独立性，抑制上市公司的舞弊行为。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
其次注册会计师要考虑客户的控制制度，(尤其是财务控制制度)如何防止和发现这些错报，也就是控制风险。
Secondly the auditor considers how the client's control systems, (particularly financial ones), prevent and detect those misstatements. This is referred to as control risk.
注册会计师诚信缺失的根源在于制度缺陷。
The root cause of the loss of CPAs sincerity lies in the deficiency of system proper.
第四章提出了完善我国注册会计师虚假陈述民事责任鉴定制度的一些设想。
The fourth chapter puts forward some ideas of perfecting China's civil liability for false statements CPAs identification system.
其次注册会计师要考虑客户的控制制度，尤其是财务控制制度如何防止和发现这些错报，也就是控制风险。
Secondly the auditor considers how the client's control systems, particularly financial ones, prevent and detect those misstatements. This is referred to as control risk.
第三章分析了目前我国注册会计师行业在制度本身、执业状况和外部因素方面存在的问题。
In chapter four, we analyze and appraise the actuality of the management system of our CPAs' Industry and its faults.
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。
In addition, their professional competence are inferior, the shortcomings of working environment and audit system on CPA lead to their low professional morality.
两个问题的合理性直接关系到整个注册会计师民事责任制度的有效性。
The rationality of two questions concerns the validity to the third party's liability systems of the whole CPAs directly.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
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