审计

Thirdly, the fault liability principle is applied to this liability, then anatomies the four constitutive elements: CPA offered false comment, plaintiff suffered loss, there is causality existing between the loss and the false comment and CPA is fault, and sums up demurrers of CPAs.

第三，明确不实审计民事责任适用过错责任原则，依次剖析该类专业背景下侵权责任的违法行为要件、损害要件、因果关系要件(原告的损失与不实的审计报告之间有因果关系)以及过错要件，并总结注册会计师的抗辩事由。

This paper starts with the analysis into the origins and ways of practices of such financial fraudulence, then analyzes the detriments and the origins of such practice, further analysis is also conducted into the reasons for such financial auditing failures and countermeasures necessary to contain such financial fraudulent practices so as to make auditing the indestructible barrier against such financial fraudulent practice.

本文从财务欺诈的成因和表现形式分析入手，分析其危害和产生的根源，再从深入分析审计失败的成因的方面，综合探讨遏制财务欺诈的几点有效对策，让审计成为防范财务欺诈的坚不可摧的屏障。

At the same time, it's very hard directly to obtain useful information on the major uncertainties of going-concern ability by the users.

而注册会计师出具的审计报告未能充分反映出企业存在的持续经营重大不确定性问题，从审计意见中也未能看出企业是否存在持续经营重大不确定性问题。

This paper exp lores the possibility of coordinating effect of accounting and audit.

从这个角度探讨政府绩效审计的开展和政府会计的改革，将会使政府绩效审计和政府会计产生协同效应。

So we extend our research into the discussion of influence of the synergic audit ability and cross market audit ability on the auditor selection and the market share of CPAs.

因此我们又在扩展研究中讨论了协同审计能力和跨市场审计能力对审计师选择，以及审计师市场份额的影响。

In auditing practice, we should make full use of encouraging theories and methods, which include the Hierarchy of Needs Theory by Maslow, the Two-Factor Theory by Herzberg, the Expectancy Theory by Victor H. Vroom, the Equity Theory by T.S.

在审计管理实践中，我们应该大胆运用激励理论与方法，包括著名的马斯洛的需要层次理论、赫兹伯格的双因素理论、佛隆的期望理论、亚当斯的公平理论以及波特尔和劳勒的综合激励模式等，从而充分调动审计人员的积极性。

At present, the main problems existing in the internal audit of our country's highway departments are that the understanding of the importance and f unctions of the internal audit is insufficient; the activity of the internal aud itors is not high; the quality of the internal auditors is lower; the form of th e internal audit is simple and passive.

当前我国公路部门内部审计工作存在主要的问题是对内部审计工作的重要性及作用认识不足，内审人员的积极性不高，内审人员素质低、变动频繁，内审形式单一、被动。

This paper makes a study about the auditing evaluation for economicalduties of officials during their tenures.

本文对任期经济责任审计评价中一些方面的问题进行了研究和讨论，其中对评价的基本理论、评价指标体系的建立、经济责任的分析以及实践中存在的问题等方面进行了较为深入的分析和探讨，并结合我国实际情况提出了进一步规范和完善任期经济责任审计评价的建议。

This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountant's law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no-duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. Standing the neutral relatively angle of boundary, I make a progress research to them , attempt to look for some fair and just ideas to solve these problems, thus contribute to CPAs of our country holding the industry and healthy and legal standardization.

本文在借鉴国内外研究成果的基础上，介绍了关于注册会计师法律责任的一些基本理论，全面论述了诸如审计法律责任确定的标准、审计法律责任的归责与免责条件、赔偿金额的确定等一系列当前司法实践中急待解决的问题，站在较之司法界和会计界相对中立的角度上来对它们进行了研究，试图从中找出一些可以用来解决问题的公平、公正的新观点，从而有助于我国注册会计师执业的规范化、健康化、法制化。

This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountants law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no-duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. Standing the neutral relatively angle of boundary, I make a progress research to them , attempt to look for some fair and just ideas to solve these problems, thus contribute to CPAs of our country holding the industry and healthy and legal standardization.

本文在借鉴国内外研究成果的基础上，介绍了关于注册会计师法律责任的一些基本理论，全面论述了诸如审计法律责任确定的标准、审计法律责任的归责与免责条件、赔偿金额的确定等一系列当前司法实践中急待解决的问题，站在较之司法界和会计界相对中立的角度上来对它们进行了研究，试图从中找出一些可以用来解决问题的公平、公正的新观点，从而有助于我国注册会计师执业的规范化、健康化、法制化。

Finally, according to market conditions and market products this article paper analyzes the trends in the development of camera technology, and designs a color night vision camera.

最后根据市场情况和市面上产品的情况分析了摄像机技术的发展趋势，并设计了一款彩色夜视摄像机。

Only person height weeds and the fierce looks stone idles were there.

只有半人深的荒草和龇牙咧嘴的神像。