急求摘要英文翻译，谢谢了

Question

摘要：文章主要阐述了非审计服务的内容，指出现阶段我国注册会计师合理的提供非审计服务是十分必要的，但同时也必须要重视非审计服务的负面影响，要采取合理措施，减少非审计服务对审计独立性的负面影响。注册会计师提供非审计服务有其合理性。非审计服务的存在不仅没有违背审计目标，而且对提高审计质量具有积极的作用，具有强大的生命力。怎样看待和管理规范非审计服务是关键。我国既要鼓励和引导会计师事务所发展管理咨询等非审计服务，同时要加强对非审计服务的监管和引导。

Answer 1

The article mainly elaborated the non-audit service's content, pointed out present stage our country chartered accountant reasonable provides the non-audit service is very essential, but simultaneously must probably take the non-audit service the negative influence, must take the reasonable measure, reduces the non-audit service to audit the independent negative influence.Chartered accountant provides the non-audit service to have its rationality.The non-audit service's existence not only has not violated the audit objective, moreover to improves the audit quality to have the positive function, has the formidable vitality.How regards and the administrative regulations non-audit service is the key.Our country must encourage and guide the Accounting firm development management consultation and so on non-audit service, simultaneously must strengthen to the non-audit service supervision and the guidance.

Answer 2

The article focuses on the non-audit services, pointed out that China's certified public accountants reasonable at this stage of providing non-audit services is essential, but it also must be the importance of non-audit services to the negative impact, it is necessary to take reasonable measures to reduce non-audit services to Negative impact on the independence of the audit. Certified Public Accountants to provide non-audit services are reasonable. The existence of non-audit services did not run counter to audit objectives, but also to improve the quality of the audit have a positive role, has great vitality. How to evaluate and standardize management of the non-audit services is the key. China should not only encourage and guide the development of accounting firm management consulting, and other non-audit services, it is necessary to strengthen the regulation of non-audit services and guidance.