The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA(注册会计师)审计独立性风险评价模型,旨在解决财务报表保险 制度运作过程中的招投标管理问题。
Chapter three presenting CPA audit risk, respectively, from the audit projects, accounting firms, registration division of the audit profession;
第三章注册会计师审计风险成因分析,分别从审计项目、会计师事务所、注册师审计行业分析审计风险成因;
In our special audit circumstance, we must reestablish CPA audit goal, which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company.
在我国特殊的审计环境下,注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。
Under such circumstances, how to avoid audit failure cases, regain the trust of the public, has become the major problem that CPA audit facing.
在这种情况下,如何避免审计失败案件的发生,重拾社会公众的信任,已经成为目前注册会计师审计所面临的重大问题。
However, CPA audit as an intermediary service cannot find all the problems of enterprises.
然而注册会计师审计作为一种中介服务,不可能发现企业的所有问题。
How to improve CPA audit quality has become a focus that government, CPA institute and investors all concern.
如何提高CPA审计质量,已成为当今世界政府、注册会计师协会及投资者等关注的焦点。
Therefore, listed companies and CPA audit reports continue to occur in cases of false statements.
因此上市公司以及注册会计师审计报告虚假陈述的案件不断发生。
The CPA audit quality of the listed companies in China: measures for improvement.
改进中国上市公司注册会计师审计质量的对策。
Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.
第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践,提出了我国会计师事务所对利害关系人承担责任的新模式。
Therefore, there is a need for an independent, objective, impartial third-party to judge the fairness and legitimacy of enterprise's financial statements, so the CPA audit comes into being.
因此,需要有一个来自企业外部的独立、客观、公正的第三方对企业财务报表的公允性与合法性做出判断,注册会计师审计便应运而生。