当前，物质利益仍然是大部分人效用函数中最重要的自变量，影响注册会计师行为选择的有两个决定性因素：一是收益，二是成本。
The material interests are still the most important independent variable in people's effectiveness function, so two key factors which influence CPA's choices are income and cost.
另一方面要完善法律环境，增加注册会计师道德风险行为成本以确保注册会计师行为得到有效的约束，增强法律的威慑力以反面抑制其道德风险行为的发生。
At meantime, we should improve the legal environment, increase the cost of CPA's moral hazard behavior and enhance deterrent power of laws to inhibit CPA's moral hazard from the inverse side.
乔斯华·罗恩提出财务报表保险制度，目的在于增强注册会计师独立性，抑制上市公司的舞弊行为。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
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