那么证券市场注册会计师职业监管究竟存在哪些问题?。
Problems on CPA profession regulation in the securities market were paid more attention by people.
注册会计师职业道德低下的根本原因是见利忘义、见利忘德。
The essential reasons of decaying professional morality for CPA are to forget their integrity and morality when tempted by personal gain.
总会计师职业道德水准的高低更是直接影响着企业财务会计工作的质量。
The moral level of general accountant directly influences the quality of financial and accounting work in enterprise.
独立性是注册会计师职业的灵魂，是注册会计师审计保持客观公正的基本前提。
Independence is the premise for registered accountants to remain justice as well as objective.
笔者认为，应当根据专家责任的法理和会计师职业活动的特点界定为侵权责任。
I think, should be determined as the liability for tort according to expert's responsibility legal principle and characteristic circle of accountant's job activity.
然而，在这种形势下，注册会计师职业责任保险却并未出现如人们所想象的迅猛发展的局面。
However, the CPA's professional liability insurance is not as popular as imagination in this situations.
但在同时注册会计师职业界与法律界及社会公众之间对注册会计师民事责任的一些问题难以达成共识。
Simultaneously, the accountancy circle and the law circle can hardly find common issue of CPA's civil liability.
其次构建了注册会计师职业判断绩效评价的指标体系，并运用多级模糊综合评价模型对其进行绩效评价。
Performance appraisal index system of CPA's professional judgment is then structured and the multistage fuzzy comprehensive appraisal model is used to appraise it.
只有提高了注册会计师职业判断的能力，才能从根本上降低审计风险，从而实现审计目标，提高审计质量。
Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
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.
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.
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.
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