And in order to the justice, efficiency and realize resource optimal allocation of capital market, certified public accountants who as independent third-party provide verification and supervision for the fairness and justice of financial report, the verification results perform as the issue of financial statements auditing opinions. 而为了资本市场的公正、高效、实现资源的最优配置,则需要作为独立第三方的注册会计师为财务报告的公允公正提供鉴证和监督,其鉴证结果表现为其出具的财务报表审计意见。
The main duties of certified public accountants audit the financial statements is to enhance the credibility of financial reporting. 注册会计师的主要职责就是对企业的财务报表进行审计,增强财务报告的可信度。