在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
相对于账项基础审计、制度基础审计而言，风险导向审计具有的特征优势更适合于中小会计师事务所的审计。
For basic auditing of the entry item and basic auditing of the system, auditing with risk guidance, which is of its own advantage, is fit for auditing from medium and small offices of accountants.
会计电算化的实施，使审计的线索、基础、内容、技术等都发生了很大变化。
Putting into effect computerized accounting, great changes have taken place in the clue, the basis, the contents and technique of auditing.
会计控制的途径有三个：基础控制、牵核控制和实物控制。内部审计既是内部控制的一个不可或缺的组成部分，又是对内部控制的控制。
There are 3 ways for accounting control: basic control, diversing core control and physical control, Internal audit is part of internal control, and also the control of internal control as well.
传统意义上的审计方法指的是账户基础审计方法，它的入手点是账户，路径是会计系统的核算程序。
Traditional audit methods means the ones based on account foundation. Its beginning point is accounts and its path is accounting procedure in accountancy system.
客观的判断结果是发表恰当审计意见的基础，判断效率的提高是会计师事务所面临的经济约束。
The objective judgment result is the foundation of appropriate audit opinion, and the improvement of efficiency is the economic restriction faced with CPA's firms.
第二部分为审计风险的基础理论，界定了注册会计师审计风险，探讨了注册会计师审计的主要类型，并对审计风险的特征进行了分析。
The second part was the basis of audit risk theory, the CPA to define risk, registered accountants on the main types of audit and audit risk characteristics were analyzed.
重新界定注册会计师职业责任，需要一种司法力量的介入，在考虑审计报告使用者对审计职业责任预期的基础上，对审计职业责任的现行统一约定进行适当修订。
To redefine the registered accountant's liability, it needs judicial intervention, that is to say, an appropriate amendment should be made to the existing common agreement on audit liability.
在此基础上论文进一步就注册会计师针对企业的会计舞弊行为发表审计意见的影响因素进行了实证研究。
On this condition, the paper explored further what were influencing factors when accountants issue audit opinion in the condition of accounting fraud.
本文在阐明注册会计师审计合谋形成机理的基础上，结合我国实际剖析审计合谋的动因，并提出防范和治理审计合谋的对策。
In this paper, on the basis of clarifying the formation mechanism of audit collusion of CPA, the causes were analyzed with the reality, and the prevention and control countermeasures were proposed.
在借鉴前人研究成果的基础上，论文通过对会计舞弊和审计意见的相关理论的探讨，提出了有关研究假设。
Referring to the outcome of previous studies, this paper made assumptions of the study through studying the related theories with regard to accounting fraud and audit opinion.
第六条注册会计师应当获取充分、适当的审计证据，以得出合理的审计结论，作为形成审计意见的基础。
Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.
第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。
The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.
第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。
The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.
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