The principal function of CPAs is auditing.
注册会计师的首要职责是审计。
Audit risk is the risk faced by CPAs when conducting audit service.
审计风险是注册会计师执行审计业务时所面临的风险。
The object of the regulation involves the micro level of CPAs industry.
管制的对象涉及注册会计师行业的微观层面。
My research also found CPAs shows very strong consistency in their opinions.
研究还发现各年度审计意见保持了很强的一致性。
A clear linear tendency has been found in Chinese CPAs' audit judgment model.
在判断过程中，我国注册会计师的判断模型明显呈线性化。
The increase of risks in going concern also gives an edge to CPAs' auditing risks.
企业持续经营风险的加大同样增大了注册会计师的审计风险。
The root cause of the loss of CPAs sincerity lies in the deficiency of system proper.
注册会计师诚信缺失的根源在于制度缺陷。
In chapter two, we analyze the theory accorded by the regulation of the CPAs' Industry.
第二章分析了注册会计师行业监管所依据的理论基础。
So the CPAs should take audit strategies to prevent the financial fraud of the listed companies.
对此，注册会计师应当采取相应的审计策略来遏制上市公司弄虚作假的行为。
In other words, Chinese CPAs must become the people who are the partners and managers of these firms.
换句话说，中国的CPA必须成为这些事务所的合伙人或经理。
False auditing report and the CPAs' professional care are important factors for CPAs to bear liability.
注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。
Like them, CPAs may be self-employed or partners in a firm; or they may be employed by an accounting firm.
与医生和律师一样，注册会计师可以是个体经营，也可以是在一个公司合伙经营，他们也可以由会计公司雇佣。
Therefore measures should be taken to regulate the CPAs behavior and to promote the practice of sincerity.
针对中国现实状况，治理注册会计师诚信缺失的相应措施。
CPAS can offer their services to the public on an individual consultant basis for which they receive a fee.
注册会计师可以向公众提供服务并与每一客户协商收取服务费。
In chapter four, we analyze and appraise the actuality of the management system of our CPAs' Industry and its faults.
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。
This paper first introduces what business ethics service of American CPAs is and states why CPAs provide such service.
本文首先介绍什么是美国CPA的企业道德服务，然后论述CPA为什么要提供道德服务。
The rationality of two questions concerns the validity to the third party's liability systems of the whole CPAs directly.
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 fourth chapter puts forward some ideas of perfecting China's civil liability for false statements CPAs identification system.
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。
Any result caused by improper usage of this report is irrelevant to the CPAs and accounting firm carrying out this capital verification.
因使用不当造成的后果，与执行本验资业务的注册会计师及事务所无关。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
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。
That is, the evidence collected by the CPAs is sufficient and appropriate as a whole, but insufficient with respect to the specific part at issue.
亦即，会计师所蒐集之证据，就整体而言，系属充分、适切，惟就该特定部分，则有不足。
In China, the institute same as CICPA, which is responsible for administrating CPAs, is the Chinese institute of Certified Public Accountants (CICPA).
在中国，与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。
In January 2009, SHU LUN PAN CPAs co., Ltd. joined BDO International, and its business scopes extended to providing clients with audit services abroad.
2009年1月，立信会计师事务所加入了BDO国际集团，业务扩展到为委托人提供境外审计服务。
This paper reveals some common tricks played by domestic listed companies and discusses what CPAs should correspondingly be guarded against in auditing.
本文简单介绍了我国上市公司报表粉饰的一些手法。针对这些手法，注册会计师在审计过程中应注意些什么。
This paper reveals some common tricks played by domestic listed companies and discusses what CPAs should correspondingly be guarded against in auditing.
本文简单介绍了我国上市公司报表粉饰的一些手法。针对这些手法，注册会计师在审计过程中应注意些什么。
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