欧盟委员会这周提出了两项行动方案，一个是改进审计行业，另一个是对金融交易收税。
Two initiatives emerged from the European Commission this week, one to improve the audit profession, the other to tax financial transactions.
大概可以看作是呼救求援吧：11月8日，世界上最大的几家会计公司发表了他们对未来审计行业的展望。
It COULD be seen as a cry for help: the world's biggest accounting firms on November 8th unveiled their vision for the auditing business of the future.
约州审计署(NewYork State Comptroller)一份报告显示，9月份纽约证券行业岗位数量增长3600个，增长幅度为2002年以来最大。
New York City's securities industry grew by 3,600 jobs in September, the biggest increase since 2002, according to a report by the New York State Comptroller.
这是一个影响中国整个审计行业，而不是仅仅影响审计在美国上市的中国公司的审计师们的重大问题。
This is a major problem for China’s entire auditing industry, not just the small portion that serves U.S. listed Chinese companies.
内部审计协会，一家全球行业机构的负责人对此表示反对。他认为这样做会造成“严重的利益冲突”。
The head of the Institute of Internal Auditors, a global industry body, disagrees: he says that it has the “potential to cause serious conflicts of interest”.
网络安全专家克里斯·杰克逊从一个全面的概述的审计过程，包括最新的法规，覆盖合规问题，和行业最佳实践。
Cisco network security expert Chris Jackson begins with a thorough overview of the auditing process, including coverage of the latest regulations, compliance issues, and industry best practices.
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.
但是，由于审计行业自身的特点，现实中审计质量低下、审计师和上市公司“共谋”的现象却屡见不鲜。
But due to the characteristics of auditing industry, the phenomenon of low-quality auditing and the "conspiracy" between auditors and listed companies frequently arise in practice.
然而，在相当长的时间内，审计服务一直是注册会计师行业的核心业务，非审计服务并未引起人们的关注。
However, within quite a long time, audit was regarded as the key business of CPA profession, while non-audit services did not arouse people's attention.
本文研究了我国三大产业群的行业专长与审计质量之间的关系。
In this paper, we examine the relationship between auditing firms' industry expertise and their audit quality.
“未雨绸缪”，预见风险，规避风险，才能有效降低审计行业潜在的和现实的损失。
To take preventive measures by forecasting and preventing risks can effectively reduce the potential and actual losses of the auditing industry.
近年来，随着一系列会计造假舞弊案的揭露，出现了审计行业的诚信危机。
In recent years, it appeared the crisis of honesty and credit in audit industry, following a series of accounting fraud and swindle being exposed.
鉴于此，本文结合我国具体国情，研究了事务所规模、行业专长对会计师事务所审计质量的影响。
In view of these reasons, in conjunction with China's specific national conditions, this thesis tries to make a research on the association between auditor size, industry expertise and audit quality.
审计行为异化不仅有审计行业自身的原因，还有更深刻的制度基础。
This alienation results not only from the trade of auditing itself, but also from the institutional background.
审计职业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨，从审计职业产生至今从未停止过。
Ever since the arising of audit profession, there is a consistent effort to explore the problems of audit independence among CPA profession, regulators of CPA profession and the academies.
我们也不希望看到审计行业对人类智力的挑战被消除，而仅变成一项在后方进行的合规工作。
We do not want to see an audit profession where the intellectual challenge is removed, making it an exercise in mere back-room compliance.
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.
银行业金融机构董事会对外部审计负最终责任。
The board of directors of a banking financial institution shall bear the ultimate responsibility for external audit.
加强和深化石油、石化行业的能源审计，能帮助该行业更好地实现节能降耗。
Strengthening and deepening of energy auditing in petroleum and petrochemical industry can help the industry to save energy and reduce cost.
基于这两个特定背景，本文试图研究我国审计市场中行业专门化经营的绩效和战略问题。
Based on these, this dissertation wants to study on the performance and strategy of industry specialization in Chinese audit market.
这样得出本文的结论：事务所行业专长与审计质量正相关。
These findings indicate that industry expertise does be able to facilitate audit quality.
但部分会计师事务所为追求自身利益对客户出具不真实甚至虚假的审计意见，使整个注册会计师行业出现诚信危机。
But partial accounting firms issue untrue, even false auditing Suggestions in order to pursuit their own benefits, which results in trustworthy crisis in the line of licensed public accountants.
银行业内部审计是银行内部控制的第三道防线，是评价和改善银行风险管理的重要手段。
Internal auditing is the third line of defense in the internal control of a bank, and it is also an important means to evaluate and perfect the risk management of the bank.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
即会计师事务所行业专长是影响审计质量的一个重要因素。
So the industry expertise of accounting firm is an important factor which affects the audit quality.
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.
欧盟委员会这周提出了两项行动方案，一个是改进审计行业，另一个是对金融交易收税。
A leaked proposal from the directorate-general for the European Union's single market suggests that Michel Barnier, the commissioner in charge, thinks the industry needs reform from top to bottom.
审计委员会负责监管内审部门，对其进行业绩评价，以使其具有更好的审计相关性。
Audit committee has responsibility for the supervision of internal auditing department and carrying out the performance evaluation of internal auditing department.
随着经注册会计师审计的上市公司造假案件的频频曝光，注册会计师行业的信誉危机和执业风险日益加剧。
With the exposure of false cases of listed companies which are audited by CPA, the credit crisis and professional risks of CPA profession prick up more and more.
随着经注册会计师审计的上市公司造假案件的频频曝光，注册会计师行业的信誉危机和执业风险日益加剧。
With the exposure of false cases of listed companies which are audited by CPA, the credit crisis and professional risks of CPA profession prick up more and more.
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