求翻译：发展和完善注册会计师审计制度。第一，加快会计师事务所体制改革，改善执业环境，制定相应的执业自律准则，大力提高注册会计师的风险意识、业务水平和职业道德水准。第二，严格遵守独立审计准则及其他执业标准。证监会和中注协对会计师事务所和注册会计师的审查应形成制度，采取有效措施控制和提高证券市场民间审计质量。第三，应建立注册会计师惩戒制度。只有这样才能使注册会计师的独立审计成为上市公司财务信息质量和财务信息披露的可靠保证，保护投资者的利益，促进证券市场健康规范发展。是什么意思？

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Develop and improve public accountants audit system. First, to accelerate structural reform certified public accountants, and to improve the business environment, the practice of self-regulatory guidelines, and the certified public accountant to raise awareness of the risks involved, and ethical sta

Development and perfection of CPA auditing system. First, accelerate the reform of accounting firms, improve the working environment, develop appropriate practising self-regulation guidelines, greatly raising the level of awareness of the risks of CPA, business and ethical standards. Second, strictl