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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两个问题的合理性直接关系到整个注册会计师民事责任制度的有效性。

The rationality of two questions concerns the validity to the third party's liability systems of the whole CPAs directly.

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