aicpa 中文意思是什麼

aicpa 解釋
美國注冊公共會計師協會
  1. 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。
  2. According to " webtrust principles and criteria " established by aicpa and cica, it is obvious that legal examination of webtrust does not mean that cpas strives to compete with lawyers

    本文的第三部分指出，根據有關會計法律規范及aicpa和cica公布的「網譽認證」準則與規范，在網譽認證中，注冊會計師進行（
  3. After the security act of 1933 & the security exchange act of 1934, all kinds of acts & regulations concerned audit independence began taking shape. many organizations such as sec, aicpa, isb and asb are making great efforts to set up regulations about audit independence and the series activities reached the summit after enron ' s failure. sabanes - oxley act of 2002 is a epoch - making lawful literat ure, which establishes the bases for the future lawful construction

    因此，自美國1933年《證券法》和1934年《證券交易法》面世以來，各種有關獨立性的法律法規紛紛出籠，在美國， sec 、 aicpa 、 ise及asb等諸多機構均致力於審計獨立性相關的法律法規建設，這一系列立法活動在安然事件后達到頂峰， 《 2002年薩賓納斯-奧克斯利法案》是一劃時代的法律文獻，它為美國審計獨立性相關的法律法規的未來制定奠定了基礎。
  4. Xbrl is a language developed by american institute of certified public accounts ( aicpa ), which is used to unify the various formats existed in financial reporting field. it allows software vendors, programmers and end users who adopt it as a specification to enhance the creation, exchange, and comparison of business reporting information

    Xbrl是由美國會計師協會（ americaninstituteofcertifiedpublicaccounts ， aicpa ）提出的一種用於規范財務信息格式的語言，它使得應用該技術的軟體供應商、程序員和終端用戶增強了創建、交換和比較商務報告信息的能力。
  5. The article points out that " webtrust principles and criteria " establ ished by aicpa consists of criteria of cpa craft and is characteristic of globalization

    文章指出， aicpa推出的「網譽認證準則與規范」以行業慣例為內容，具有跨越國界的、全球化的特徵，這種規范在行業內部具有極大的權威性。
  6. Graduates are eligible to register as students of the qualification programme under the hong kong institute of certified public accountants ( hkicpa ) professional accreditation system or to take the acca or aicpa examination

    學院於一九九九年通過國際教育管理協會（ aacsb - international ）的嚴謹評審，為北美洲外首間獲是項認可的會計院校。
  7. In the unite states ， if an accountant has passed an examination prepared and graded by the american institute of certified public accountants （ aicpa ） and has met certain other requirement ， such as having a certain number of years of experience ， he or she may be licensed by the state to practice as a certified public accountant （ cpa ） 。

    在美國，如果一個會計通過由美國授權公眾會計學院（ aicpa ）的等級考試且滿足其他條件，例如有相當多年的經驗，他或她可以被國家授權執業注冊會計師（ cpa ） 。
  8. In the unite states ， if an accountant has pa ed an examination prepared and graded by the american i titute of certified public accountants （ aicpa ） and has met certain other requirement ， such as having a certain number of years of experience ， he or she may be lice ed by the state to practice as a certified public accountant （ cpa ） 。

    在美國，如果一個會計通過由美國授權公眾會計學院（ aicpa ）的等級考試且滿足其他條件，例如有相當多年的經驗，他或她可以被國家授權執業注冊會計師（ cpa ） 。
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