Question

求大侠帮我翻译一篇英文摘要，谷歌在线翻译的老师说不行，谢谢了，加分

请不要用翻译器，我也会用，希望哪位厉害的大侠能帮帮忙，毕竟是毕业论文。。。谢谢了

摘要

审计，是由独立合格的专职人员接受委托或根据授权，为确定被审计单位财务及相关活动的信息与既定标准之间的相符程度而收集和评价审计证据，提出审计意见并进行报告的经济鉴证过程。会计师事务所作为一种特殊的服务行业，是保障经济信息质量、促进公平交易、维护市场经济秩序的重要力量，是社会审计重要角色的担当者。如今，放眼国内外，经济全球化发展日益迅速，我国社会主义市场经济体制也不断完善，在国家政府、政策的支持下，注册会计师行业市场也必将进一步扩大开放，也将不可避免得面对全球激烈的竞争与挑战。在此种情况下，对我国会计师事务所竞争力的研究，将对促进我国会计师事务所的发展，具有重大战略指导意义，也具有一定的经济价值和社会价值。
本文以企业竞争力的概念、竞争力影响因素为切入点，针对我国会计师事务所的现状，深刻而细致的分析了我国会计师事务所存在的问题以及本土会计师事务所竞争优势，并为我国会计师事务所应采取哪些措施来增强自身竞争力提出了建设性意见，从而促进注册会计师协会行业的发展壮大。笔者认为，为了提高我国会计师事务所的竞争力，我国会计师事务所可以从内部管理和改善外部经营环境两个方面入手，并且借鉴国外先进经验，希望可以为我国审计市场做大做强提供一些参考。

Answer 1

By the independent audit, is qualified full-time personnel to accept entrust authorized to determine, or according to the auditees financial and related activities to set standards for the information collected is between the degree of evaluation and audit evidence, puts forward the auditing opinions and the economic verification report. Certified public accountants, as a special kind of service industries, is the guarantee quality, promote economic information to maintain a fair deal, the order of the market economy, it is the important power of social auditing important role of undertaker. Now, look at home and abroad, the increasingly rapid development of economic globalization and China's socialist market economy system and perfecting in national government, policy, under the support of certified public accountants industry, the market will further expand the opening, also will inevitably face global competition and challenges. In this case, the accounting firm competitiveness research, to promote the development of Chinese certified public accountants has important strategic significance, but also has certain economic value and society value.
Based on the concept of enterprise competitiveness, competitive factors as the breakthrough point, aiming at the current accounting firm, deep and detailed analysis of the problems existing in the Chinese certified public accountants and the local accounting firm, and competitive advantage for Chinese certified public accountants what measures should be taken to strengthen their competitiveness, the author puts forward some constructive Suggestions to promote the institute of certified public accountants industry development. The author thinks, in order to improve the competitiveness of Chinese certified public accountants, certified public accountants may from external to internal management and improve business environment in two aspects, and learn from foreign advanced experience, hope for our audit market to provide some reference.

Answer 2

, The independent audit qualified 专职 personnel authorized to determine or by authorized by the audit institutions and relevant activities of the financial information and established between the standards of degree and collect the audit and evaluate the evidence, the audit opinion and of the report of the economic evidence of this process. public accounting firms as a special 服务行业, is to protect the economy of information quality and facilitate a fair deal, the market economy order is an important force in society, the important role to play. now,