求翻译。恳请英语达人给翻译一下我的论文摘要。不要用软件翻译哦~ 在此先谢谢啦。

Question

注册会计师的职业性质决定了其职业道德在独立审计理论与实践中的重要地位和对社会公众应承担的责任。本文通过对我国注册会计师职业道德的现状和存在的问题进行研究，分析出独立性的缺失以及会计师事务所组织形式的选择存在缺陷等原因是注册会计师道德失范的根源；加强注册会计师职业的独立性，强化道德意识，提高道德水准，对于完善我国注册会计师制度，推动注册会计师事业的发展具有重要的战略意义。

Answer 1

Certified public accountant professional quality decides the professional ethics in the independent auditing theory and practice, the significance and the responsibility to the public. This article through to the Chinese CPA professional ethics of the present situation and the existing problems, this paper analyzes the lack of independence and accounting firm organizations such as the choice of the form of defects in the reason is the origin of the certified public accountant morality; To strengthen the independence of the registered public accounting profession, to strengthen moral consciousness, improve the moral level, to perfect our country registered public accounting system, and promote the development of the cause of certified public accountants has important strategic significance.