This paper is divided into five parts to explain the question of limiting and dividing audit responsibility reasonably.
本文分五个部分来诠释注册会计师审计责任的界定问题。
Has is examined the unit unlawful element the operation, also has audit work personnel own question, but also has aspect and so on our country current law, combined environment questions.
这其中有被审单位不法分子的操作，也有审计工作人员自身的问题，还有我国现行法律、综合环境等方面的问题。
A secondary question is whether in such a case these audit firms would also lose their right to perform audit services for US multinational company operations in China.
第二个问题是，在此种情况下，这些审计公司是否也会失去为在华经营的美国跨国公司提供审计服务的权利。
How to audit the fair value parts of the financial report and evade the risk of auditing as much as possible is the question that the auditor has to face.
如何对财务报告中的公允价值部分进行审计，并尽可能地规避审计风险，是审计人员不得不面对的问题。
It is a question to deeply think about how to choose a suitable internal audit pattern for lists.
上市公司如何选择适合的内部审计模式是一个值得深思的问题。
In auditing checking are the following question which deserve careful study and thorough discussion:on the starting point of audit checking; on the limits of audit checking;
审计复核工作中有如下问题值得认真研究和深入探讨：关于审计复核切入点；
In this context, whether Big 4 will systematically reduce audit quality in the Chinese market or their audit quality is not higher than the domestic accounting firms become a exploring question.
在此背景下，国际四大在中国市场上是否会系统地降低审计质量或者国际四大在中国市场上的审计质量是否并不比国内所高就成为一个值得探讨的问题。
Audit conspiring is a difficult question in the audit theory and the supervision circle.
审计合谋是审计理论和监管界的难题。
What characteristic on earth does the market effect of audit opinions has? Until now there are no a unanimous conclusion on this question in either foreign or domestic documents.
有关审计意见的市场效应究竟有何特点，目前国内外文献均未取得一致的结论，分析其原因主要是研究方法和样本选取上的差异所致。
What characteristic on earth does the market effect of audit opinions has? Until now there are no a unanimous conclusion on this question in either foreign or domestic documents.
有关审计意见的市场效应究竟有何特点，目前国内外文献均未取得一致的结论，分析其原因主要是研究方法和样本选取上的差异所致。
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