实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
上述定义从理论上看似乎讲得通，但在实践上却有其缺陷，实际上它并不能很好地说明注册会计师为什么要关注审计风险。
This definition sounds reasonable theoretically, but has deficiency in practice, since it can't well explain why CPAs should pay attention to the audit risk.
第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践，提出了我国会计师事务所对利害关系人承担责任的新模式。
Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.
其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.
随着研究的深入和实践的开展，相信在不久的将来，我国注册会计师审计质量体系的完善程度会得到更大幅度的提高。
With the advance of research and development of practice, the completeness of the control system of audit quality in our country would be improved to a greater degree in the near future.
随着研究的深入和实践的开展，相信在不久的将来，我国注册会计师审计质量体系的完善程度会得到更大幅度的提高。
With the advance of research and development of practice, the completeness of the control system of audit quality in our country would be improved to a greater degree in the near future.
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