certificated public accountant 中文意思是什麼

certificated public accountant 解釋
注冊會計師
  • certificated : 有授權證書的
  • public : adj （opp private）1 公共的，公眾的，公用的；人民的，社會的，國家的；政府的，公營的，公立的。2 （...
  • accountant : n. 會計員，賬房，出納。 accountant general 會計主任。 a chartered accountant 會計師。
  1. A discussion on the third people civil liability of certificated public accountant

    注冊會計師第三人民事責任問題探討
  2. How to charge the civil liability against certificated public accountant ( cpa ) is a worldwide problem. in our country, according to the company law, capital assessment is a necessary process to construct a company

    追究注冊會計師的民事責任是一個世界性的問題，世界各國也對這個問題的探討都不統一，理論主張和實踐操作都存在較大差異。
  3. This paper is consist of four parts : in the first part, the writer tries to study the duties of and the requisites of certificated public accountant ' s liability to the third parties. in the second part, the writer tends to introduce the legal practice in u. s, england, germany, french, etc. the third part is about the legal practice in our country and some problems discussed in the legal theoretical field in recent years

    但另一方面，近年來，由於人們對注冊會計師的聲討以及司法實踐中對驗資機構的民事責任的承擔做法不一，在相關案件的審理中，法院對注冊會計師的責任承擔判決太重，注冊會計師事務所亦深感不堪重負，基於對可能承擔的巨大責任的恐懼，紛紛明確表示拒絕接受驗資業務。
  4. But the reason mentioned below is the most basically. the listed company lacks the pressure practiced by investor from the outside ; there are serious blemishes in corporation manage construction of listed company ; the frustration of certificated public accountant ' s audit direct ; accounting standard is not perfect ; local government and supervisal section " s consent and support. the stock market have no strictly supervision and severe punishment

    第三，從上市公司利潤操縱的成因看，上市公司利潤操縱是多方面原因造成的，但從根本上說至少有以下六方面的原因：上市公司缺乏投資者實施的外在壓力；上市公司法人治理結構存在嚴重的缺陷；注冊會計師審計監督機制的失效；會計法律規范不完善；地方和部門局部利益的驅使；證券市場監管不嚴懲罰不力。
  5. The work of certificated public accountant is not only very important to the construction of a company, but also important to uphold the rights of the third parties. in fact, there are a large number of false or untrue capital assessment reports conducted by cpa, which may cause damages to those parties who may use those information. in the legal theoretical field, cpa ' s liability is divided into the liability on enterprise laws and the liability on security laws

    在理論上，注冊會計師的民事責任分為證券法上的民事責任與企業法上的民事責任兩種，同時，這種責任被分為對委託人的民事責任與對第三人的民事責任，本文對注冊會計師在企業法的重要構成部分? ?公司法上的民事責任進行探討，並將焦點集中在對第三人的民事責任的追究這個問題上。
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