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国家审计中，审计人员应该具备的职业要求有哪些？

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注册会计师审计中，被审计单位管理层的责任是什么？

简述审计准则的作用

中国注册会计师职业道德守则规定，在哪些情形下，注册会计师可以披露涉密信息？

Listen to the following sentences and interpret them into Chinese, paying attention to the translation of attributive clauses.原文：(1)The Kyoto Protocol created the “Clean Development Mechanism” or CDM, which creates incentives for greenhouse gases emitters in developed countries to reduce emissions in developing countries through, for example, investments in clean energy projects.(2)As we know, industrialized countries - which historically have been largely responsible for anthropogenic greenhouse gases - agreed to ambitious and legally binding emission reduction targets.