a question of theory造句

• The question whether objective truth can be attributed to human thinking is not a question of theory but is a practical question
  人的思维是否具有客观的真理性不是一个理论问题而实一个实践问题。
• To research audit theory , enhance audit quality and lower the risk to an acceptable lever , accounting company stil call be rigorous auditing risk controlling & quality is both a question of theory and that of practice . the great significance of research lies in two aspects , one is the demand of improving the auditing theory , another is to promote the development of auditing pactice healthily . as we all know , during these years , a series of major auditing events have successively occurred in china , such as “ yuanye ” event in shenzhen , “ zhongcheng ” event in beijing , “ qiongminyuan ” event in hainan . these events have brought negative influnce on the development of our cpas and cpa firms , also give a waring of the cpas , from which , the cpas have a deep acquisition of auditing risk and quality . so that auditing risk and quality has been a hot pot that the cpas and cpa firms particularly pay attention to . this is aslo why the author decided to research on this subject
  审计风险控制与质量问题,既是理论问题,也是实践问题,审计风险控制与质量研究的重要意义在于:一是完善审计理论的需要;二是推动审计实践健康发展的需要。众所周知,这几年我国先后发生了深圳“原野”事件,北京“中诚”事件,海南“琼民源”事件等重大审计事件,他们给我们注册会计师业的发展带来了消极影响,但同时也给注册会计师敲响了警钟,使注册会计师对审计风险与质量有了深刻的体会。这样,审计风险成为我国审计理论界和职业界密切关注的问题,这也是本文研究的初衷。