这样做能够创建一个能够处理故障转移的环境，并使经理和会计师们相信，资金得到了合理的运用。
Doing so creates an environment that can handle a failover and assures managers and accountants that finances are being used wisely.
“如果你是一名会计师或你发现自己处于一个不道德的环境中，你不会只是袖手旁观，否则你就会成为“安然公司丑闻”的一员”。
If you are an accountant or you find yourself in an unethical situation, you can't just stand by and let it happen -then you have another Enron.
外部执业环境的先天性缺陷是注册会计师审计市场不正当竞争的主要原因。
The congenital flaw of exterior professional environment was the major reason of the unfair competition in the certified public accountant auditing market.
在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
在我国特殊的审计环境下，注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。
In our special audit circumstance, we must reestablish CPA audit goal, which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company.
另一方面要完善法律环境，增加注册会计师道德风险行为成本以确保注册会计师行为得到有效的约束，增强法律的威慑力以反面抑制其道德风险行为的发生。
At meantime, we should improve the legal environment, increase the cost of CPA's moral hazard behavior and enhance deterrent power of laws to inhibit CPA's moral hazard from the inverse side.
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.
不同规模的企业客户常常要求帮助他们解读新的、后危机时期的监管环境，职业会计师们强烈支持全球范围的监管合作。
Required by clients in businesses big and small to help interpret the new, post-crisis, regulatory environment, professional accountants strongly support greater global regulatory co-operation.
注册会计师避免法律诉讼的对策是：优化注册会计师的执业环境；树立良好的职业道德；
While the countermeasures for them to avoid legal suitcases are: to improve CPA's working conditions;
注册会计师避免法律诉讼的对策是：优化注册会计师的执业环境；树立良好的职业道德；
While the countermeasures for them to avoid legal suitcases are: to improve CPA's working conditions;
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