The principal function of CPAs is auditing.

注册会计师的首要职责是审计。

Audit risk is the risk faced by CPAs when conducting audit service.

审计风险是注册会计师执行审计业务时所面临的风险。

The object of the regulation involves the micro level of CPAs industry.

管制的对象涉及注册会计师行业的微观层面。

My research also found CPAs shows very strong consistency in their opinions.

研究还发现各年度审计意见保持了很强的一致性。

A clear linear tendency has been found in Chinese CPAs' audit judgment model.

在判断过程中，我国注册会计师的判断模型明显呈线性化。