如果没有公开，一律算作违规违纪，要追究当事人和单位领导的责任。
If not openly, will be counted as breaches of discipline, we must pursue the matter and the responsibility of the unit leadership.
惩戒委员会主要负责对违规违纪的会计师事务所和注册会计师予以惩戒。
The Disciplinary Commission shall be mainly responsible for punishing the accounting firms and the certified public accountants who violate the regulations or disciplines.
企业内部控制缺陷可能导致违规违纪，并给注册会计师带来审计失败风险。
It is possible that defects of enterprise's internal control will lead to malpractice and bring about failing risks of audit to CPA.
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