文章第三部分探讨了我国审计失败的现状和产生的原因。
In the third part, current situation of audit failure in China and related reasons have been explained.
审计独立性的缺失，会直接导致审计的风险加大，最终导致审计失败。
The loss of independence will lead to swelling the risk of audit and the failure of audit finally.
企业内部控制缺陷可能导致违规违纪，并给注册会计师带来审计失败风险。
It is possible that defects of enterprise's internal control will lead to malpractice and bring about failing risks of audit to CPA.
审计失败的案例接连不断地出现，使注册会计师行业出现了严重的信任危机。
There have been many cases of auditing failure recently, which makes the auditing profession get into great crisis of confidence.
通过添加启动用户机器的管理员组和审计失败的对象访问检查文件访问权限。
Checking file access permissions by adding the launching user to the machine's administrators group and auditing failed object access.
其次，对会计师事务所审计失败产生的后果以及审计风险产生的原因进行分析。
Secondly, analyze the consequences of CPA's failure as well as what causes auditing risk.
本文从审计失败的后果入手，分析审计风险的肇因，提出如何防范审计风险的建议。
This dissertation begins with the negative effects of audit failure, analyses the causes of audit risk, and finally comes up with constructive proposals on audit risk control.
我国证券市场审计失败产生的原因、影响及如何有效治理审计失败，构成本文的研究问题。
The disorder brings about a great impact upon the national securities market and a great loss to investors.
本文结合我国实际，分析了审计失败中独立性缺失的原因，并提出了若干改善审计独立性的途径。
This article links to our country reality, has analyzed the primary cause of independent flaw in the audit defeat, and proposed certain improvement ways of audit independence.
伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
在美国等发达国家中，对审计失败的研究已趋于成熟，我国相关探讨起步较晚，但也取得了一定成果。
The study of audit failure has come to maturity in the developed countries. Although the study is late beginning in China, we have obtained a lot of achievements.
同时，结合国外审计失败的典型案例，分析了引起注册会计师审计失败的原因，给出了相关的对策建议。
At the same time, the author references typical foreign audit cases, analyzes the cause of CPA failure, gives the relevant countermeasures.
在本文第三部分，作者探讨了注册会计师审计失败对第三人损害赔偿的责任承担主体、赔偿范围及计算方法。
The duty of indemnity, scope, calculation of indemnity and the duty undertaking are brought up in the third part.
通过对安然、世通、施乐三个美国上市公司审计失败典型案例的剖析，归纳了审计失败的内在原因和外在原因。
Three typical auditing failure cases of American listed companies, such as Enron, WorldCom and Xerox, were analyzed to find the intrinsic reasons or extrinsic ones of auditing failures.
在这种情况下，如何避免审计失败案件的发生，重拾社会公众的信任，已经成为目前注册会计师审计所面临的重大问题。
Under such circumstances, how to avoid audit failure cases, regain the trust of the public, has become the major problem that CPA audit facing.
本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。
Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险，它有助于注册会计师行业的自律，可从责任制度安排上保证注册会计师行业的诚信。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
由于它们的主要目标是在协议过程中有效地指导从业者，并且减少审计失败，因此globalCRMProcess和剧本必须是完全可追溯且一致的。
Since their primary goal is to guide practitioners effectively during engagements and reduce audit failure, the Global CRM Process and playbooks must be entirely traceable and consistent.
有关研究表明，审计人员的独立性受损是导致审计失败的一个重要根源，而审计独立性受损的主要影响因素是现行审计委托关系中存在的“管理层控制”问题。
The research indicated that the lack in auditor Independence result in the audit failure. And the lack in auditor Independence is mainly caused by the"management control"in audit relationship.
决定了审计哪些类型的事件之后，还可以指定只记录成功的事件，或者只记录失败的事件，还是两种事件都记录。
Once you decide which types of events you want to audit, you can also specify whether only successful or failed events, or both, should be logged.
在清单8中显示的查询结果中，您可以看到有一条关于失败的更新语句的审计记录。
From the query results, shown in Listing 8, you can see that one audit record was generated for the failed update statement.
审计功能可以监控不同类型的数据库事件，您可以指定只记录成功的事件还是只记录失败的事件，或者两种事件都记录。
The audit facility can monitor different types of database events and you can specify whether only successful or failed events, or both, should be logged.
从清单5显示的查询结果可以看出，针对失败的更新语句有一条审计记录。
From the query results, shown in Listing 5, you can see that one audit record was generated for the failed update statement.
第一个失败的是东南融通—在一系列充满戏剧性的事件之后，德勤辞去了该公司的审计师职务。
Longtop Financial Technologies failed first when Deloitte resigned after a series of incidents that are dramatic enough for a screenplay.
为了将审计功能配置成监视所有事件类型，同时记录成功的和失败的尝试，并且使用audit错误处理选项，可发出以下db2audit命令。
To configure the audit facility to monitor all event types, logging both successful and failed attempts, as well as using the audit error processing option, issue the following db2audit command.
在午餐时间的一个小时内，您首先对审计功能进行配置，使之审计CHECKING事件类型，只记录失败的尝试，并且使用NORMAL错误处理。
During one lunch hour, you begin by configuring the audit facility to audit the CHECKING event type, recording only failed attempts and using NORMAL error processing.
在午餐时间的一个小时内，您首先对审计功能进行配置，使之审计CHECKING事件类型，只记录失败的尝试，并且使用NORMAL错误处理。
During one lunch hour, you begin by configuring the audit facility to audit the CHECKING event type, recording only failed attempts and using NORMAL error processing.
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