| 1. | Study on reasonable regulation system of the securities market of our country
证券市场注册会计师职业监管问题分析 |
| 2. | Chapter two is theory foundation . in this paper author mainly make use of regulation theory
第四章是证券市场注册会计师职业监管历史沿革与问题分析。 |
| 3. | Only so , we can hold this problem better . secondly , there are four reasons for this problem . at first , the construction of regulation law lags behind
在证券市场注册会计师职业监管的规定性中，监管主体主要有财政部、中国证监会、审计署等和职业团体注册会计师协会等。 |
| 4. | Since the 60 ' s in 20 century cpa faces with the explosion of the case , audit risk has become a problem that is nearly attended by the auditors in theory and profession
由于20世纪60年代以来针对注册会计师职业的诉讼“爆炸”式地增长，审计风险已成为审计理论界和职业界密切注意的问题。 |
| 5. | Certified public accountant ( cpa ) as a profession can be dated back to the founding of the scotland edinburgh association of certified public accountant in 1853 . up to now , the great profession has a history of 150 years
注册会计师职业的诞生最早可追溯到1853年苏格兰爱丁堡注册会计师协会的成立，时至今日，这一“伟大”的职业已经走过150年的历史。 |
| 6. | In chapter three we not only review the history of this problem , but also analyze concrete problems which exist in the field of cpa profession regulation in the securities market . in chapter four we explain the reasons for these problems
第五章是对证券市场注册会计师职业监管问题产生的原因的分析，首先分析了证券市场注册会计师职业监管的环境，其次分析问题产生的主要原因。 |
| 7. | In her long way of development , audit services have always been the core of cpa in a fairly long time , and are regarded as " the most principal factor and the most powerful engine for pushing cpa profession ahead ( lin qiyun , 2002 ) "
在其漫长的发展过程中，审计服务在相当长的时间里一直是注册会计师的核心( core )业务，被认为是“推动注册会计师职业发展的最主要的因素和最强大的动力(林启云， 2002 ) ” 。 |
| 8. | In recent years , accounting frauds frequently have taken place in the domestic and international securities market . problems on cpa profession regulation in the securities market were paid more attention by people . how to choose the regulation model
近年来，国内外证券市场上会计造假案件纷至沓来，在证券市场扮演信息鉴定师角色的注册会计师成了众矢之的，注册会计师职业监管问题成为业界内外人士广泛关注的热点问题。 |
| 9. | As for china , entering wto means more intensified competition among domestic and external practitioners . it calls for greater effort to consider the issue of ensuring and promoting the quality of audit performance to maintain the reputation of the profession
尤其是在中国已经加入wto ，注册会计师职业面临着更加激烈的竞争环境之后，如何保证和提高审计质量，促进我国注册会计师职业的发展壮大，促进市场经济的健康发展，是一个非常值得研究的问题。 |
| 10. | However , since 1980s , with the continuous development and improvement of economy , some subtle changes have taken place in the business structure of cpa profession - the steady increase of revenue percentage in non - audit services which gradually take the place of audit services as " leading role " in the business system of cpa
但是，随着社会经济的不断发展与进步，自20世纪80年代，注册会计师职业界的业务结构却发生了微妙的变化? ?非审计服务的收入比例与日俱增，并逐步取代了审计服务成为注册会计师业务体系中的“主角” 。 |
