Question

论文摘要求英文翻译！不要工具翻译，急用！

【摘要】本文认为，为了提高审计工作质量，最大限度地满足财产所有者或审计委托人对审计结果的要求，规范与规避审计责任，注册会计师除了要遵循审计的职业道德外还要保持应有的职业谨慎。正确理解职业谨慎原则，并在审计业务中保持和强化这一职业要求，应当引起注册会计师及注册会计师行业的重视。注册会计师应有的职业谨慎标准是注册会计师执业的指南，审计程序的每一个环节都要求运用应有的职业谨慎原则。本文主要阐述了注册会计师职业谨慎原则的概念、特征、判定标准及注意事项等方面。

Answer 1

The "Summary" this article believed that, in order to improve the quality of audit work, to maximally satisfy the property owner or audit clients on the results of the audit requirements, norms and avoiding the audit responsibilities, in addition to follow of CPA auditing professional ethics but also to maintain the proper professional prudence. Correct understanding of the professional prudence principles, and maintain and strengthen the professional requirements in the audit business, should be certified public accountants and CPA's attention. Standard due professional care is a certified public accountant of CPA practice guide, every aspect of the audit procedures are required to apply the principles of due professional care. This article focuses on the CPA profession the concept of the precautionary principle, characteristics, assessment criteria and considerations, and so on.

Answer 2

This paper believes that, in order to improve the quality of the audit work, to maximize the property owner or audit requirements of the audit results, standardize the audit responsibility and evasion, CPA must follow the audit occupation morality to maintain proper occupation cautious. The correct understanding of occupation the principle of prudence, and maintain and strengthen this occupation requirements in the audit business, should cause the CPA and CPA industry attention. CPA's proper occupation standard of care is the CPA's profession, each link of audit procedures are required to use the principle of prudence should be occupation. This paper mainly expounds the CPA occupation cautious principle concept, characteristics, criteria and attention to matters.