The CPA profession is a ser- vice sector characterized with intensive human capital.
注册会计师行业属于人力资本密集型服务行业。
Problems on CPA profession regulation in the securities market were paid more attention by people.
那么证券市场注册会计师职业监管究竟存在哪些问题?。
Auditing collusion affects the operation of stock market directly and leads to question on the whole CPA profession.
审计合谋现象的存在直接影响到证券市场的有效运行，同时也使整个注册会计师行业遭到质疑。
Recently how to control and keep away the audit risk is becoming a critical problem related to the whole CPA profession.
如何防范和控制已成为关系整个注册会计师行业的大问题。
How to judge the legal liability for the audit of CPA, there are different views between CPA profession and law profession.
如何判定CPA的审计法律责任，CPA职业界与法律界一直存在着不同的认识。
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.
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。
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。
Finally, we acted appropriately to the situation, proposing the comprehensive governance countermeasure of anti-unfair competition in CPA profession of our country.
最后，我们对症下药，提出了我国注册会计师行业反不正当竞争的综合治理对策。
The text is mainly to design the operating mechanism for our present CPA profession regulation model, which will be suitable for the development trend of the regulation model.
本文主要是试图为我国当前的注册会计师行业监管模式设计一套适合其发展趋势的运行机制。
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.
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。
This paper respectively introduces the concepts of CPA independence, auditing organization independence, nongovernmental auditing profession independence.
本文拟分别探讨民间审计三个主体即注册会计师、审计组织和民间审计职业独立性的内涵。
Chapter three presenting CPA audit risk, respectively, from the audit projects, accounting firms, registration division of the audit profession;
第三章注册会计师审计风险成因分析，分别从审计项目、会计师事务所、注册师审计行业分析审计风险成因；
Chapter three presenting CPA audit risk, respectively, from the audit projects, accounting firms, registration division of the audit profession;
第三章注册会计师审计风险成因分析，分别从审计项目、会计师事务所、注册师审计行业分析审计风险成因；
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