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.

youdao

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.

youdao