英语翻译随着我国市场经济体制改革的发展,注册会计师职业道德作为注册会计师的行为准则起到重大指导作用.职业道德是注册会计师

英语翻译
随着我国市场经济体制改革的发展,注册会计师职业道德作为注册会计师的行为准则起到重大指导作用.职业道德是注册会计师人员进行审计的先决条件,注册会计师担负着过滤会计信息风险、降低会计信息识别成本的责任,被誉为“经济警察”.随着一些徇私舞弊、造假现象的出现,关注、重塑注册会计师职业道德显得日益急迫.现行法律法规的不完善和当前注册会计师事务所职业环境日益恶化,在现今社会审计丑闻相继暴露、审计诚信渐失人心,整个行业遭到严重的诚信危机的情况下,必须重新思考注册会计师职业道德,针对当前一些不良现象,探讨成因及其后果,完善注册会计师职业道德.以确保审计报告信息的真实、完整和安全.
本文介绍了注册会计师道德缺失的几种主要表现.同时阐述了这些不良行为产生的原因,包括独立性缺乏、责任追究机制不健全,对违规人员和事务所的处罚没有威慑力、职业环境混乱三个大方面,而每一方面又涵盖若干因素.本文就这些道德缺失产生的原因提出了一些完善建议,如保障注册会计师独立性、改革事务所组织形式,加强对注册会计师违规的惩处、应净化注册会计师执业环境,建立起行业的优胜劣汰制度 .

With the development of market economy reform,CPA CPA ethics code of conduct as a major guiding role to play.CPA staff of professional ethics is a prerequisite for the audit,certified public accountant assumes the risk of accounting information filter to reduce the cost accounting information identifying the responsibilities,known as "economic police." As the number of favoritism,fraud phenomenon,concerns,remodeling CPA ethics is becoming increasingly urgent.Existing laws and regulations of the imperfect and the current CPA firm occupational environment is deteriorating,in the current scandals have exposed the social audit,audit integrity Losing the people,the integrity of the entire industry suffered a serious crisis situation,we must rethink the CPA Ethics for the current number of undesirable phenomena,causes and consequences of perfect CPA professional ethics.To ensure that the information in the audit report is true,complete and secure.
This article describes the moral failure of several CPA mainly.It illustrates the causes of these bad acts,including the independence of the lack of accountability mechanism is not perfect,non-compliance and not deterrent punishment firms,professional environment,three major aspects of chaos,and each side is also covered by a number of factors.This moral failure on the causes of these made some sound recommendations,such as the protection of CPA independence,reform of office organization,to strengthen penalties for violations of the CPA,CPA practice environment should be clean,to establish industry survival of the fittest system