改进中国上市公司注册会计师审计质量的对策。
The CPA audit quality of the listed companies in China: measures for improvement.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
本文分五个部分来诠释注册会计师审计责任的界定问题。
This paper is divided into five parts to explain the question of limiting and dividing audit responsibility reasonably.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility.
我们按照中国注册会计师审计准则的规定执行了审计工作。
We conducted our audit in accordance with China Standards on Auditing.
注册会计师审计独立性的保持是风险与收益权衡后的结果。
Independent Audit of Certified Public Accountants to maintain the balance between risk and return is the result.
会计师事务所的变更可能会导致注册会计师审计独立性降低。
The change of accounting firm may imply that CPAs have lost their auditing I...
通过重构上市公司审计委托关系，增强注册会计师审计独立性。
Such a committee may regulate the financial forms for reporting statistics of the corporations on the market, and strengthen …
本文旨在通过注册会计师审计风险成因，探索控制风险的途径和方法。
This paper aims at the causes of Certified Public Accountants of audit risk, to explore ways and means of risk control.
然而注册会计师审计作为一种中介服务，不可能发现企业的所有问题。
However, CPA audit as an intermediary service cannot find all the problems of enterprises.
外部执业环境的先天性缺陷是注册会计师审计市场不正当竞争的主要原因。
The congenital flaw of exterior professional environment was the major reason of the unfair competition in the certified public accountant auditing market.
审计合谋严重影响了注册会计师审计的独立性，造成了严重的经济社会后果。
Audit collusion seriously affected the independence of CPA audit, and resulted in severe economic and social consequences.
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.
应从建立健全的公司治理结构、提高注册会计师审计的独立性等方面加以解决。
From the establishment of sound corporate governance structures, and improving the independence of registered accountants in the audit to be resolved.
注册会计师审计；会计师事务所；审计市场；市场结构；市场集中度；竞争态势。
CPA auditing; accountant firms; auditing market; market structure; market concentration; state of competition.
本文系统阐述了注册会计师审计责任的构成要件、归责原则、因果关系以及损害赔偿。
The essay discussed the auditing liability of certified public accountant(CPA) and its constitutive requirements, principle of liability delimitation, causality and compensation for damage.
注册会计师审计担负着过滤会计信息风险、确保会计信息质量、降低会计信息识别成本的重任。
Auditing bears tasks of filtering the risk of accounting information, ensuring the quality of accounting information, reducing the cost of accounting information identification.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。
The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.
在我国特殊的审计环境下，注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。
In our special audit circumstance, we must reestablish CPA audit goal, which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company.
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.
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.
本文结合当前我国注册会计师审计活动的现状，对注册会计师审计业务及民事责任的基本规定进行了阐述。
The essay expound the basic stipulation of CPA's auditing business and civil responsibility through the analyst of the present conditions of CPA's auditing business of our country.
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.
注册会计师未遵守职业规范，审计缺乏独立性是中国目前注册会计师审计管理舞弊实际执业缺陷的主要原因。
Certified public accountants failure to comply with professional norms, audit lack independence is China at present registered accountants audit management fraud actual practice defect main reasons.
一般涵义的审计风险是指会计报表存在重大错报和漏报，而注册会计师审计后发表不恰当审计意见的可能性。
The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountant report.
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;
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
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