英语翻译The Incentive of Audit Fees and the Binding Force of Audit Liabilities Guarantee the Self-implementation of Audit System Compared with government audit,CPAs have much motivation to do their work as they will obtain compensations and retur

英语翻译The Incentive of Audit Fees and the Binding Force of Audit Liabilities Guarantee the Self-implementation of Audit System Compared with government audit,CPAs have much motivation to do their work as they will obtain compensations and retur
英语翻译
The Incentive of Audit Fees and the Binding Force of Audit Liabilities Guarantee the Self-implementation of Audit System
Compared with government audit,CPAs have much motivation to do their work as they will obtain compensations and returns from the work.Although the return is different from that of general merchandise production and sales,which is perfect equivalent transformation,it does give sufficient motivation to CPAs.Among different professions of the society,CPAs have relatively high payment.With the growth of CPA business and elevation of reputation,the payment can also be raised.Generally speaking,motivations for people to conduct various activities stem from three aspects:passion,command,and interests.Passion works in a rather small group,while command and interests are the motivating factors for large-scale groups.If state audit works upon commanding mechanism,CPA audit mainly depends on interests:while providing monitor services to the capital market,CPAs gain their interests.CPAs mainly gain interests from audit fees and besides this they have non-material interests in the form of professional honor.
Professional honor is associated with social status.The work of CPA is praised by most people in the society because CPA works for public interests and his work has features of public product.The common opinion of the society approves of CPA’s work and gives social status to the profession.This social status also acts as an incentive for CPA and motivates them to work hard.
Systems network of the market regulatory structure is a binding force for CPA.CPA auditing is a kind of horizontal monitoring.The object of his service is extensive,concerning various parties of the society.While state audit is a longitudinal monitoring in which one’s superior but not subordinate or peer should be in the charge of.The binding force of longitudinal monitoring mainly comes from command of the superior,conditions are relatively simple and easy to break through.While the crosswise monitoring of CPA auditing inter-balances with other monitoring mechanisms and is supervised and checked by many forces.If the monitoring is from up to bottom,the problem that who supervises the supervisor always presents.While inter-balance has horizontal checks so there is no need for a hyper-supervisor and the supervisor is under more effective monitoring.In capital markets,CPAs are mainly under the supervision and restraint of the following factors:information-demanding party,legal sanctions and economic indemnity,public monitor,and monitoring of other professional bodies.

英语翻译The Incentive of Audit Fees and the Binding Force of Audit Liabilities Guarantee the Self-implementation of Audit System Compared with government audit,CPAs have much motivation to do their work as they will obtain compensations and retur
审计费的激励和审计责任的约束力确保了审计制度的实施.与政府审计相比,注册会计师会有更大的激情做好他们得本职工作,因为他们会从工作中获得补偿和回报.尽管这样的回报不同于一般得产品生产和销售,这类完美得等效交换,但是足够给注册会计师以动力.在社会上不同的职业中,注册会计师得工资是相当丰厚的.随着注册会计师业务得不断发展和声誉的不断提升,待遇无疑也会得到提升.一般而言,人们的动力转变为实际行动主要源自于三个方面：激情、命令和利益.激情只是对少部分人而言,绝大部分人群还是受命令和利益的影响.如果将国家得审计工作强加于指挥机制之上的话,注册会计师审计完全取决于利益：当对资本市场提供监控服务时,注册会计师就获得了他们得利益.注册会计师的利益主要来自于审计费,除此之外他们还会从专业荣誉中获得非物质性的利益.
专业荣誉与社会地位挂钩.注册会计师工作是在社会中受大家追捧的职业,因为他们的工作是为了公共的利益,所以他们得工作似乎具有公共产品的特征.社会上得共同意见就是赞同会计师得工作并且将其定义为具有社会地位的职业.这一社会地位同样也是刺激注册会计师努力工作得动机.
网络系统市场得规范结构是对注会得一种约束力.注会的审计是一种横向监测.其服务对象是广泛的,涉及到社会中的各种团体.当国家审计变为一种纵向监测时,注会的上级而非下级应当受到管制.纵向监测的约束力主要来自于上级的命令,情况相对简单并且容易突破.当与其它监测机构横向监督注会审计结构结余时也同时会受到众多强制力量得监管与检查.如果监督彻底全面的话如何对监督者实行监督似乎成了一个难题.然而结余是横向检查,因此不需要对上上级和上级进行有效监管.在资本市场中,注会是被监督的对象,并且受到以下因素的约束：信息需方,法律制裁,经济赔偿,公众监督和其他专业机构的监管.