法定審計師 的英文怎麼說

中文拼音 [fǎdìngshěnjìshī]
法定審計師 英文
authorized auditor
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 法定 : legal; statutory法定安培 legal ampere; 法定貶值 official devaluation; 法定標準 statutory standard...
  1. Through the rational study on the levels of auditing quality, make the appraising standard system of auditing quality perfect, suggest professional association and some supervisors to implement grade management system of cpa firms according to appraising method in practice, give market a signal about professional quality, improve the professional transparency of cpa firms, urge cpa firms strengthen its own service qu ality, provide a high quality service to people

    在此基礎上提出了一套會計師事務所審計項目質量評價辦法，通過定量地研究審計質量的層次，使得審計質量理論衡量體系變得更加完善，從實踐上建議行業協會等監管部門按照評價辦法對會計師事務所實行等級管理制度，給市場一個有關執業質量的信號，促使事務所加強自身服務質量，為社會公眾提供高質量的服務。
  2. In common law countries, when cpa brings about damage to another person during his profession of auditing, different actions could be brought to the court subject to statutory law or tort law

    在普通法國家，注冊會計師在審計執業活動中給他人造成損害時，原告在制定法和侵權法下可以提起不同的損害賠償之訴。
  3. The new standards apply to all audits conducted under the corporations act audits as well as all audits undertaken by members of cpa australia of australian - based organisations such as sports groups and local schools as well as not - for - profit organisations such as community groups and charities

    新審計準則適用於所有根據《公司法》規定應審計的行為，以及澳大利亞注冊會計師協會規定的澳大利亞境內的組織，例如運動俱樂部、學校、社區組織、慈善機構等非營利性組織。
  4. Judicial accounting appraisal is different from auditing, the cpa should grasp their differences when engaged in judicial accounting appraisal to prevent the appraisal risk

    摘要司法會計鑒定與審計不同，會計師事務所在從事司法會計鑒定業務時應掌握兩者之間的區別，防止產生鑒定風險。
  5. Further, the primary steps to prevent frauds regarding internal control are rendered here. and finally the author makes the relevant discussions about the procedures and methods of fraud auditing in the hope of stimulating the study of enhancing the responsibility of fraud auditing and strengthening the construction of professional ethics and the formulation of auditing principles and methods by outlining the frame of fraud auditing

    進而從內部控制入手討論多角度全方位防範舞弊的主要措施，最後是對舞弊審計的程序和方法作一探討，以期勾勒舞弊審計這一審計專題的大致輪廓，拋磚引玉，喚起我國理論界應加強對舞弊審計準則制定、舞弊審計技術方法及職業道德的研究，審計實務界、法律界應強化注冊會計師舞弊審計責任。
  6. Regular and extraordinary meetings shall be held when called by the directors or statutory auditors or by shareholders representing 20 % of paid - in capital, unless by - laws provide for a smaller percentage

    董事和法定審計師和都可召開定期或臨時鼓動大會。除此之外，除非公司規章規定了更低的百分比，否則占總股份20 %的股東即可召開股東大會。
  7. Otherwise, through researching the relation between the prosperity of the line of auditing and the development of securities market, the article put forward that cpas should be laid obligation to all the investors in statutory auditing, which is the legal prerequisite for cpa ' s civil liability

    本部分還從注冊會計師的行業發展與證券市場發展的關系中，總結出在法定審計中注冊會計師對所有投資者負有義務，這解決了注冊會計師承擔侵權民事責任的法律前提問題。
  8. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  9. The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law

    由於對注冊會計師的過錯也存在不同看法，本部分根據其職業特點，對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同，對注冊會計師承擔責任的過錯程度及舉證進行區分，出現在招股說明書與上市報告書中時，注冊會計師承擔普通過失責任，出現在年度報告中時，承擔重大過失責任，且都由法律推定過失存在，但如果要想讓注冊會計師承擔故意責任時，原告需負舉證責任。
  10. A compliance audit for a private business could include determining whether accounting personnel are following the procedures prescribed by the company controller, reviewing wage rates for compliance with minimum wage laws, or examining contractual agreements with bankers and other lenders to be sure the company is complying with legal requirements

    對私營企業的合規性審計主要包括確定其會計人員是否遵守了由該企業的總會計師制定的核算程序，檢查工資水平是否符合最低工資法的規定，審查與銀行或其他貸款人簽訂的協議，查明企業是否遵循了有關的法律規定。
  11. And on the basis of that, it is of great significance to achieve healthy development of the profession. the dissertation defines the law concepts relative to cpa civil liability firstly, then it focuses on the analysis of the following controversial areas in law : definitive principles for auditing tort liability, the judging criteria of fault etc., and it states the legal status of independent auditing standards from the perspective of law ; further, to complete the law analysis, the dissertation analyzes definitive principles of the cpa ’ s legal liability and the game between the interest of social publics and the interest of cpa from the perspective of economics. then, by reviewing different legal status of generally accepted auditing standards in different historical periods in american, the author studies the legal status of independent auditing standards in china regarding our specific legal and economic environment

    本文首先從注冊會計師民事法律責任相關的法律概念入手，重點對審計侵權責任的歸責原則、過錯判斷標準等一些在法學界存在爭議的關鍵領域展開分析，從法律角度闡述了獨立審計準則法律地位問題;進而從經濟學的視角對注冊會計師民事責任歸責原則和社會公眾與注冊會計師的利益博弈展開了分析，作為對法律分析的輔證;然後在考察借鑒不同歷史時期美國獨立審計準則法律地位的基礎上，結合我國特定的法律和經濟等環境，對我國獨立審計準則的法律地位問題進行了研究，認為:獨立審計準則具有一定的法律地位，應當作為我國注冊會計師法律責任認定的一般原則，但並非判斷注冊會計師執業時是否存在「過失」的唯一基準。
  12. According to close corporation act and company act, south africa close corporation can convert to company very easy, and vice versa ; south africa close corporation is relatively looser at accounting, the corporation need not legal auditors, but there must be an appointed accountant in it, the accountant must cause the annual financial statement

    根據南非封閉公司法和南非公司法，封閉公司可以很容易轉化為普通公司，反之亦然；南非封閉公司在財務上較寬松，不要求有法定的審計師，但是其必須有一個指定的會計師，會計師必須按照規定作年度財務報告。
  13. A public accounting firm or a certified public accountant, that, in violation of the provisions of article 20 or article 21 of this law, intentionally produces untruthful audit reports or capital verification reports shall, if the cases constitutes a crime, be investigated for criminal responsibilities according to law

    會計師事務所、注冊會計師違反本法第二十條、第二十一條的規定，故意出具虛假的審計報告、驗資報告，構成犯罪的，依法追究刑事責任。
  14. Remarks : notes : 1. basis of preparation the unaudited consolidated quarterly accounts have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards and hong kong accounting standards collectively " hkfrss " issued by the hong kong institute of certified public accountants " hkicpa " and are prepared under the historical cost convention and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange

    備注：附註： 1 .編制基準未經審核綜合季度賬目乃根據香港公認會計原則及香港會計師公會香港會計師公會頒布的香港財務報告準則及香港會計準則統稱香港財務報告準則編制，並按照歷史成本法及聯交所創業板證券上市規則的披露規定而編制。
  15. The purpose of the bill was to establish a frc to investigate irregularities committed by auditors or reporting accountants of listed entities in auditing accounts and in preparing financial reports for prospectuses or other listing documents, and to enquire into non - compliance with legal, accounting or regulatory requirements in the financial reports of such entities ; to establish an audit investigation board and a financial reporting review committee to carry out such investigations and enquiries respectively

    條例草案旨在： i設立財務匯報局，以調查上市實體的核數師或匯報會計師就帳目審計和就為招股章程或其他上市文件擬備的財務報告而作出的不當行為，以及查訊該等實體的財務報告沒有遵從法律規定會計方面的規定或規管性規定的事件ii設立審計調查委員會及財務匯報檢討委員會，分別負責進行該等調查及查訊。
  16. Near several years, the lawsuit was continuously perplexing to register the one catastrophe topic of cpa ' s trade, and especially supervising enlarging of dynamics along with verifying the certificate audit vocational work, more and more cpas arc frequently pushed the defendant ' s scat by the quilt, are asked to undertake administration, economy and even criminal responsibility, no doubt among them has one side of cpas " delinquency, but the different views of the concerned department and the society public to cpa audit law duty, as well as the deviation and confusion from these is taking the very important effect, too

    近幾年來，法律訴訟一直是困擾著注冊會計師行業的一大難題，特別是隨著對證券審計業務監管力度的加大，越來越多的注冊會計師們被頻繁地推上被告席，被要求承擔行政、經濟乃至刑事責任，其中固然有注冊會計師失職的一而，但有關部門和社會公眾對注冊會計師審計工作應承擔的法律責任的性質的不同看法，以及由此引起的相關法律規定的偏差和混亂也在其中起著不可忽視的作用。
  17. This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountant ' s law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no - duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. standing the neutral relatively angle of boundary, i make a progress research to them, attempt to look for some fair and just ideas to solve these problems, thus contribute to cpas of our country holding the industry and healthy and legal standardization

    本文在借鑒國內外研究成果的基礎上，介紹了關于注冊會計師法律責任的一些基本理論，全面論述了諸如審計法律責任確定的標準、審計法律責任的歸責與免責條件、賠償金額的確定等一系列當前司法實踐中急待解決的問題，站在較之司法界和會計界相對中立的角度上來對它們進行了研究，試圖從中找出一些可以用來解決問題的公平、公正的新觀點，從而有助於我國注冊會計師執業的規范化、健康化、法制化。
  18. However, the construction of a suit of relative laws and regulations lags far behind the development of domestic cpa profession, and judicial authority has not set criterion toward the civil liability of cpa to judge by

    但是，我國有關注冊會計師民事責任的相關配套法規的建設遠遠落後于國內注冊會計師審計業務的發展，對注冊會計師民事責任始終沒有一個明確的判定標準。
  19. The firms ' diffuse structures result from national laws that preserve auditors ' independence by insisting they should not be influenced by outside interests

    這些公司的分散型結構是因為國家的法律規定而造成的。這些法規強調審計師不應受到外部利益的影響，其目的在於維護審計師的獨立性。
  20. As the regulations on tryring the civil lawsuits caused by fraudulent representation in the securities market promulgated by the supreme people ' s court on jan 9th, 2003, civil litigation on stock gets into a new period. it would be an overwhelming trend that lawsuits directed against accounting firms and other intermediaries would increase greatly

    隨著2003年1月9日最高人民法院頒布《關于審理證券市場因虛假陳述引發的民事賠償案件的若干規定》 ，證券民事訴訟進入了一個嶄新的時期，從此直接針對會計師事務所及其他中介機構的訴訟很可能會出現成倍增長的趨勢。
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