注冊審計師 的英文怎麼說

中文拼音 [zhùcèshěnjìshī]
注冊審計師 英文
certified auditor
  • 注 : Ⅰ動詞1 （灌入） pour; irrigate 2 （集中） concentrate on; fix on; focus on 3 （用文字來解釋字句）...
  • 冊 : Ⅰ名詞（冊子） volume; book Ⅱ量詞copy
  • 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...
  • 注冊 : logon; post; charge of registration; register
  1. Cpa ' s auditing business involve two legal relations, one is contract relation between the bailer and cpa, another is a special trustful relation between cpa and the users

    注冊會計師審計業務所涉及的法律關系主要有兩種：一是委託人與會計師及會計師事務所之間的契約關系；二是注冊會計師及事務所與報表使用人之間的特殊信賴關系。
  2. The basic theories to be used for regulation are the public goods of independent audit, externalism, information asymmetry and the defects of audit methods. it is the defect of the system of audit trust and the current situation of accountants fraud that makes the regulation more necessary

    獨立審計的公共物品性、外部性及信息不對稱和審計方法的自身缺陷是對注冊會計師行業進行監管的理論基礎，而審計委託制度的內在缺陷和會計舞弊現象的嚴峻性，使得加強對注冊會計師行業監管尤為必要。
  3. Each issuer shall provide for appropriate funding, as determined by its audit committee, for payment of compensation to : ( 1 ) the registered public company accounting firm for audit reports ; and ( 2 ) any independent counsel or advisor retained by the audit committee

    每一個上市公司要提供由審計委員會確定的資金支持，用以償付： （ 1 ）編制審計報告的備案登記的注冊會計師事務所；和（ 2 ）審計委員會聘請的獨立律師或顧問。
  4. Latest existing capital verification report of the enterprise issued by a chinese cpa firm ( 1 xerox, omissible if the project is approved in shenzhen city and the registered capital is paid in full as revealed on the legal person business license of the enterprise )

    中國注冊會計師事務所出具的企業最新驗資報告（復印件1份，對由深圳市審批的項目，若企業法人營業執照上顯示注冊資本已繳足的，可免交） 。
  5. In recent years there were a series of auditing cases, which sounded the tocsin for the auditor of our country

    尤其是近些年來，一系列審計案件的接踵而至，更為我國的注冊會計師敲響了警鐘。
  6. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  7. An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ), eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework

    一堆七葷八素的機構- -從美國注冊會計師協會到美國證監會，再到審計準則委員會，緊急問題工作組，財務會計準則委員會再到公眾監督委員會- -所有這些機構在我們的職業規范框架中都發揮了重要作用。
  8. The net - auditing is such a special economic certification activity that certified public accountants ( cpa ) and their offices testify the truthfulness and legitimate of e - cconomic activities and the reliability of net system

    所謂網路審計是指注冊會計師及會計師事務所利用網路對電子經濟活動的真實性、合法性，對網路系統可靠性等進行的特殊類型的經濟鑒證活動。
  9. 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。
  10. 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。
  11. Audit fees are the economic link between cpa and auditees

    審計費用是注冊會計師和委託客戶之間聯系的「經濟紐帶」 。
  12. In 2000, with the active promotion of chief arthur levitt, sec launched a spectacular campaign towards the revision of independence rules, which leaded to a war between non - audit services and the independence of cpa - the fuse of " independence war "

    2000年，美國證券交易委員會（ sec ）在其主席阿瑟?利維特（ arthurlevitt ）的極力推動下，開展了一場聲勢浩大的獨立性規則修訂運動，從而點燃了非審計服務與注冊會計師獨立性的大論戰? ? 「獨立戰爭」的導火索。
  13. An analysis of auditing risk of certified public accountant

    淺談注冊會計師的審計風險
  14. Only so, we can hold this problem better. secondly, there are four reasons for this problem. at first, the construction of regulation law lags behind

    在證券市場注冊會計師職業監管的規定性中，監管主體主要有財政部、中國證監會、審計署等和職業團體注冊會計師協會等。
  15. Previous research regarding whether the announcements of qualified audit opinions impact stock returns is inconclusive. with event study methodology, this paper examines the effect of qualified audit opinions on stock returns in china

    審計意見是注冊會計師完成審計工作的最終成果，我國的獨立審計準則將審計意見分為無保留意見、保留意見、否定意見和拒絕表示意見四種。
  16. Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules

    專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。
  17. We have recovered certified public accountant policy since 1980, and social auditing profession has made great progress

    我國從1980年恢復和重建注冊會計師制度以來，民間審計行業得到了長足發展。
  18. This is the highest recognition attainable by a uk accountancy body and means that members of the aia holding the audit qualification can practise as registered auditors in the uk under the control of a recognised supervisory body

    這是英國的會計團體可獲得的最高認可，而且意味著持有審計資格的aia成員可以在經公認監督團體的控制下在英國從事注冊審計師的工作。
  19. Shandong haoxin certified public accountants co., ltd. is a hlb international member in china, we have more than 90 professionals of cpa, cpv, cta, cia, and ec, in which there are 7 partners

    山東浩信會計師事務所有限公司擁有注冊會計師、注冊資產評估師、注冊稅務師、國際內部審計師、工程造價師等90餘名專業人員，其中包括7名合伙人。
  20. Our country is in the process of establishing and perfecting the socialism market economy system. under the condition of the market economy, in order to make the dispersive decision of the market participants go to the “ social efficiency ” direction, it is necessary to set up a self - contained information mechanism, which can lead the market participants to make out the rational economic decisions. if we want to advance the magnificent reform of the modern corporation system, perfect the commission - agent and supervise - motivate system of the modern market economy, we should use the cpa ’ s effective judgement, and at the same time, it urges the development of the cpa ’ s occupation

    在現代企業制度下，企業所有者與其他利益相關者對企業的監控更多採取的是間接監控的手段，會計信息也越發成為這些信息的使用者對企業經營者的受託經營責任的履行情況進行監督和評價，進而作出相關決策的重要證據，這顯然離不開注冊會計師所提供的鑒證服務? ?受託對企業會計信息的合法性、公允性和一貫性進行鑒證，合理保證會計報表使用人確認已審會計報表的可靠程度。
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