注册会计师

This causes chartered accountant to be discredited, the independence of chartered accountant audit was questioned.

这使得注册会计师的名誉扫地，注册会计师审计独立性受到人们的质疑。

At last, to propose solution and countermeasure from law as well as the two aspects within chartered accountant to the accountant's legal liability issues.

最后从法律和注册会计师自身两个层面对存在的注册会计师法律责任问题提出了解决的对策及建议。

With the rapid development of our country's socialist market economy, and the constant deepening of legalization process in our country, chartered accountant keep showing themselves in all kinds of contentiouscase while the accountant's legal liability issues emerged along.

随着我国社会主义市场经济的快速发展，以及我国法制化进程的不断深化，注册会计师的身影也在各类诉讼中不断出现，注册会计师的法律责任的问题也随之浮现出来。

Independence is the soul of CPA auditing and the footstone of securities market's development.

独立性是注册会计师审计的灵魂，同时注册会计师的独立性也是证券市场发展的"基石"。

By using the psychologically pertinent studies for reference, this paper analyzes a pretty pass of auditor s independence from the factors including bounded rationality, bounded willpower , bounded ethicality, bounded awareness and self-serving biases.

本文借鉴心理学的相关研究结果，从有限理性、有限意志力、有限意识、有限道德和自我服务偏见等因素分析了注册会计师的独立性困境问题，指出这些问题往往不是注册会计师的道德问题，而是其审计信息处理过程中的认识局限性问题。

This paper analyzes the reasons why there has been the professional fraud of CPA and points out that the reason basically includes non-independent CPA audit , low cost of audit incredibility, difficulties of charging on fraudulent audit, minor punishment of audit violation and the debase environment of audit.

我国目前注册会计师审计舞弊的原因是：注册会计师独立审计不独立，审计失信成本低，审计舞弊起诉难，审计违规处罚轻，审计环境污染重。

In the west, most countries and districts adopt joint and several liability for CPA s negligence liability .

对于注册会计师的过失责任应适用连带责任还是比例责任，目前理论界存在争议，而这一问题对于注册会计师的法律风险具有相当大的影响。

Once there isn't independence in CPA, the objectiveness and justness of the auditing results will be suspected.

独立性是注册会计师审计的本质属性，也是注册会计师职业富有生命力的根本原因。

CPAs have to face more and more audit failure aroused by finance plagiary even operation failure (such as Enron/Anderson, Yinguangxia/Zhongtianqin). So, raising audit quality is needed urgently.

这种情形下，注册会计师日益面临因企业财务舞弊甚至经营失败所导致的审计失败（国外的安然/安达信、国内的银广夏/中天勤即是例证），因此，提高注册会计师审计质量已是刻不容缓。

This paper mostly use normative method to study professional judgment, including basic theory of auditing professional judgment, professional judgment"s new characteristic and significance which based on the modern risk-based audit, the new auditing mode"s further request to professional judgment.

本文主要采用规范研究的方法，对注册会计师职业判断风险相关的含义及形成机制、职业判断风险的构成要素进行具体分析。最后在分析具体风险要素现状的基础上提出了如何防范或降低注册会计师职业判断风险的措施。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。