In addition, their professional competence are inferior, the shortcomings of working environment and audit system on CPA lead to their low professional morality.
同时，注册会计师专业胜任能力低，执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。
It is satisfactorily accurate and precise to apply CPA and Spectrophotometry to simultaneously test copper, lead, zinc and cadmium contained in water sample.
采用CPA—分光光度法同时测定了水样中的铜、铅、锌、镉，此法准确度、精密度令人满意。
It is possible that defects of enterprise's internal control will lead to malpractice and bring about failing risks of audit to CPA.
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。
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