From the traditional sense, the role of certified public accountants is mainly for improving the accounting information quality, enhance its credibility, and lower transaction costs. Depend on their independent status and professional identity, certified public accountants publish professional advice for financial statements. Due to their main services on auditing and verification of capital, the public certify public accountants having professional knowledge, professional judgment ability, practice and objective attitude is reasonable.
从传统意义上讲，注册会计师的作用主要是为提高会计信息的质量、增强其可信度、降低交易成本，以独立的地位和专业人士的身份，对财务报表出具专业鉴证意见，其服务主要集中在审计、验资等领域，此时公众合理期望注册会计师具有相应的专业知识、职业技能，以及客观公正的执业态度。
Correspondingly, some achievements have been made of the government performance auditing in both theory and practice.
近年来随着我国财政体制改革的逐步推进，政府绩效受关注的程度越来越高，同时，政府绩效审计不管是在理论界还是实务界都取得了一些成果。
Looking from the practice of western nation, the forensic accounting practice mainly relates to fraudulency Auditing and law Support, and it involves broader domain.
从西方国家的实践来看，法务会计应用主要涉及法律支持和舞弊审计两方面，其涉及的领域较广。
Following the trend of the broadening audit risk, the method of Modern Risk-oriented Audit has been taken to resolve the complicated audit risk for the public accounting firms and auditors. It has been proved in practice by the foreign studies that the Modern Risk-oriented Audit is efficient and scientific.
Research on Modern Risk-Oriented Auditing and Application 在审计执业风险日益扩大的趋势下，现代风险导向审计方法被寄予化解会计师事务所和审计执业人员所面临的错综复杂的审计风险的重任。
With the computer in the accounting application and the extensive network of universality, Network auditing practice in China has been conducted and the early prototype, and demonstrated its operations across time and space, accurate and efficient.
随着计算机在会计上的广泛应用和网络的普及，网络审计在我国实务中已得到开展和初现雏形，并表现出其跨时空作业、准确高效、大幅度降低费用等优势。
Any changes of the auditing theory and practice are embodied in the auditor's report.
审计理论和实务的任何重大变化均会在审计报告中有所体现。
Auditor's report is a bridge to link the auditing theory and practice.
审计报告是联系审计理论与实务的桥梁。
In the auditing theory, concepts and so on audit risk and audit importance and audit evidence are closely related; In the audit practice, the audit risk is the auditors an important attribute which in formulation stages and so on audit plan, execution auditing routine, writing up report of audit must momentarily perform to consider.
在审计理论中，审计风险与审计重要性和审计证据等概念密切相关；在审计实务中，审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须随时加以考虑的一个重要因素。
At the same time, auditing is one of the methods to releasing agent cost, its (internal audit and external audit) performance result is the key problem which needs to be studied both in the theory and practice of corporate governance.
同时，审计实质上作为代理成本的监督成本，它的执行效果是公司治理理论和实务中需要研究的重点问题。
According to the Basle Committee on Baking Supervision 《 Core Principles on Effective Banking Supervision 》, external auditing by independent CPA has been an international usual practice in banking supervision, and implemented by most countries.
根据巴塞尔委员会《有效银行监管的核心原则》关于强化内、外部审计的要求，对商业银行进行审计已经成为国际监管的惯例，也是世界各国普遍实行的经营管理和风险监控的手段。
The CPA examination covers four major topic areas: auditing, accounting theory, business law and accounting practice.
美国的注册会计师考试覆盖四个方面：审计，会计理论，公司法和会计实务。
Foreign countries have accumulated a lot of experience in terms of risk-oriented auditing, and our country in the aspect of theoretical research and practice is still at the starting stage, lacking of unified audit system, with less case study, and very big research space.
国外在风险导向审计方面已经积累了许多经验，而我国在这一方面的理论研究和实践上仍处于起步阶段，缺乏统一的审计体系，案例研究较少，还存在很大的研究空间。
In auditing theory and practice, analytical procedure is an important method, which is useful to obtain auditing evidence, improve auditing efficiency, judge auditing risk effectively and avoid auditing risk.
审计理论及实务中，分析性程序是一种重要的审计方法，对审计人员获取审计证据、提高审计效率、有效判断和避免审计风险具有重要意义。
The article carries on a research in method of efficiency auditing from quantitative angle, looking forward to drive the research of theory and practice of performance auditing further.
本文从定量的角度切入，对绩效审计中效率性审计方法进行探讨，以期进一步推动绩效审计理论研究和实践工作的开展。
This article presents some problems which are often found in the course of auditing the beginning balance of consolidated financial statement, corresponding reasons and their adjusting methods, mainly from the view of auditing practice.
本文主要从审计实务的角度，分类列出合并报表期初数审计中常发现的一些问题以及产生的原因及合并报表期初数的调整方法。
Following the responsibility of audit institution, which is set by the Audit Law and the " Provisional Practice Direction for Auditing Central Budgetary Implementation ", compliance audit of revenues and expenditures of public finance is inherently required during enhancement of audit supervision and fulfilling the law liability.
从审计法和《中央预算执行情况审计监督暂行办法》规定的审计机关的职责出发，财政收支合法性审计是加强审计监督、履行法律责任的内在需要。
This paper first explores on how to identify and audit the commercial bribery in auditing practice, and then emphasizes that the audit personnel should pay attention to this problem in their performance of audit.
本文从审计的角度探讨了如何识别、审计商业贿赂，指出审计人员在履行审计职责时对商业贿赂应予以充分关注。
The implement of auditing result announcement system has become an international common practice. According to The Development Planning of Audit for year 2003-2007, auditing result announcement system must be carried out energetically by auditing system.
实行审计结果公告制度已经成为国际上的通行做法，2003年审计署发布的《2003至2007五年审计工作发展规划》中规定：审计系统要大力推行审计结果公告制度。
Principles that are relevant to the profession and practice of internal auditing;
一般准则，同内部审计职业和实务相关的原则。
The practice of auditing economic liabilities of Party and government officials in sub-district offices is still in the early stage in China.
街道办事处党政领导干部经济责任审计工作在我国仍然是一项新生事物。