注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。

False auditing report and the CPAs' professional care are important factors for CPAs to bear liability.

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而在众多的风险预防措施中，提倡审计应有的职业谨慎，以引起职业界的广泛关注，不失为一种明智之举。

Among all of the preventing measures, one of the best measures is to advocate professional prudence on audit.

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