Then I discuss the condition and path that auditing honesty system takes effect to capital market ,and construct the norms of auditing honesty system, expaining applicability of the norms.
接着，研究了审计诚信机制对中国资本市场运行效率影响的条件，并构建了审计诚信机制的指标体系，对各指标的适用性进行了理论解释。
参考来源 - 审计诚信机制对中国资本市场运行效率影响的研究Auditing in good faith is a precondition of effective operation for corporate enterprises in which the ownership and managerial power are separated. However, there is inevitability in audit fraud.
审计诚信是两权分离的公司制企业有效运转的前提,但是,审计作假有其必然性。
参考来源 - 审计诚信的基石：制度选择·2,447,543篇论文数据，部分数据来源于NoteExpress
审计信息不对称是审计诚信危机的主要原因之一。
Asymmetric information is one of the main reasons for faith crisis in auditing.
审计诚信文化是构成财务欺诈行为防范体系的关键环节。
Trustworthy culture in auditing is the key to prevent financial cheats.
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.
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