The increase of risks in going concern also gives an edge to CPAs’ auditing risks.
企业持续经营风险的加大同样增大了注册会计师的审计风险。
参考来源 - 关于审计报告中持续经营意见的研究The phenomena that CAPs (Certified Public Accountants) made seriously untrue audit reports have drew people’s attention,moreover,2001 became a credit crisis year of CPAs because of YinGuangXia’s cooking enormous profits and the America seventh great energy corporation, Enron’s bankrupt.
注册会计师为股份公司出具严重失实审计报告的现象早已被人们所关注，而2001年国内银广厦谎报巨额利润案以及国际上美国第七大能源巨子安然公司的破产，则使该年成为注册会计师的信用危机年。
参考来源 - 注册会计师证券民事责任研究·2,447,543篇论文数据，部分数据来源于NoteExpress
You should, however, be careful when you specify source files and target locations with the cp command, as the way they are handled can have a significant effect on the results.
然而，当在 cp 命令中指定源文件和目标位置时，您应该加以小心，因为其处理方式可能对结果有很大的影响。
For these measurements, we measured CP seconds used instead of processor busy rates as shown in figure 5.
对于这些测试，我们度量了使用的CP时间(秒)，而不是处理器繁忙时间所占百分比，如图5所示。
So, these two are equal to each other as well which tells me that this derivative, Cp dH/dT constant pressure is Cp.
所以这两者也相等,这告诉我们在恒压下微分，等于。
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