A7熟悉会计准则、审计准则及国际会计与审计准则，掌握会计、审计实务基本操作技能；
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
对内部会计控制的研究，在会计与审计研究领域中历来倍受关注，世界各国都给予了高度的重视。
The study of internal accounting control has always been a focus of public attention in the accounting and auditing field, and has been thought of great importance all over the world.
会计与审计的产生和发展是同源的，即使两者之间存在着阶段性差异，但其总体水平总是相适应和同步完善的。
Creation and development of accountancy and audit are affinal, even both exist stage difference, but it total level's always wenting with should with synchronously perfect of.
慧康公司应该与律师、会计师、审计师合作及时地完成审计。
Huikang shall cooperate with legal counsels, accountants, and auditors to complete audit on a timely basis.
治理会计信息失真，我们应该走一条法制与社会审计相结合的道路。
Control the distortion of accounting information, we should go the way to legality and society audit.
司法会计鉴定与审计不同，会计师事务所在从事司法会计鉴定业务时应掌握两者之间的区别，防止产生鉴定风险。
Judicial accounting appraisal is different from auditing, the CPA should grasp their differences when engaged in judicial accounting appraisal to prevent the appraisal risk.
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
经过多年努力，学院在会计准则、公司理财、审计理论与方法、法务会计等领域已形成研究特色。
Thanks to the long efforts of the faculty the school has established its particular research areas specifically accounting standards corporate finance auditing theory and forensic accounting.
会计电算化对审计工作产生了巨大的影响，对审计人员也提出了更高的要求，我们应当采取一些对策以与之相适应。
The accounting computerization produces great influence upon the auditing work, and puts forward higher demands to the auditors, we should take some countermeasures so as to suit it.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
咨询与审计之间的冲突最终导致了国际大型会计公司业务范围的重大变革。
The conflict between consulting service and auditing service has led to big changes in service scope of international accounting companies.
本文以审计产业为背景，采用理论分析与实证研究相结合的方法，对会计师事务所的价格战略进行深入的研究。
The thesis studies the price strategy of audit firms by the means of theory analysis and demonstration research in the background of audit industry.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。
Must determine chartered accountant's legal liability, accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key.
会计师事务所为了能在审计市场上保持自己的一席之地，要么努力提高效率，降低审计成本，要么与客户保持一种“非正常”的关系。
For sharing with audit market, the accounting firms either improve the audit efficiency to cut down the audit cost, or maintain "unusual relations" with clients.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
目前利用博弈模型对均衡审计市场的研究还主要集中在管理者与注册会计师的博弈，而对投资人与注册会计师的博弈却很少触及。
Nowadays, researches on the equilibrium auditing market, still focus on the game between managers and CPAs, while few has been done on the game between investors and CPAs.
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.
审计收费作为客户与注册会计师之间的重要的经济联系，是影响审计质量的重要因素之一，已逐渐成为审计研究的重要对象。
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
注册会计师审计独立性的保持是风险与收益权衡后的结果。
Independent Audit of Certified Public Accountants to maintain the balance between risk and return is the result.
但是，社会对注册会计师行业高审计质量的偏好与注册会计师行业暴露出的审计质量低劣的个案有些不协调。
But, it isn't coordinative between social hobby of the high auditing quantity to the CPA's profession and the individual cases of the inferior quantity.
最后，根据我国民间审计现状以及存在的问题，制定出具体的会计报表审计风险控制与防范措施。
Lastly, discuss in detail how to control the audit risk and put forward some proposals of prevention based on the present situation of China's CPA industry.
专家学者认同注册会计师的看法，也将批判与战略性思维视为首要技能，但是位列第二、三位的是审计技能和调查能力。
Academics agreed with the CPAs that critical and strategic thinking was the prime skill, but rated auditing skills and investigative ability as second and third.
注册会计师事务所提供的服务主要包括审计、所得税筹划与安排和管理咨询等。
The primary services offered by CPA firms include Auditing, income tax services, and management advisory services.
目前在我国，不同规模会计师事务所的审计质量是否存在差异，实务界与理论界一直存在争议。
Currently in China, are there different audit qualities among accounting firms of different sizes, practical and theoretical circles have been controversial.
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.
本文阐述了违反法规行为的含义以及违反法规行为同错误与舞弊之间的关系，强调指出了注册会计师和被审计单位管理当局对违反法规行为的不同责任问题。
The paper puts forward the questions of different duty for the Certified Public Accountant and unit management authorities being audited to the action of going against ordinance.
现代审计与审计风险控制密不可分，只有将审计风险降低到目标水平之下，才能支持审计单位对会计报表的意见。
Modern audit and audit risk control are closely related to each other. Auditors opinions to accounting statements cant be supported unless lowering audit risk to the level below target risk.
现代审计与审计风险控制密不可分，只有将审计风险降低到目标水平之下，才能支持审计单位对会计报表的意见。
Modern audit and audit risk control are closely related to each other. Auditors opinions to accounting statements cant be supported unless lowering audit risk to the level below target risk.
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