cpas 中文意思是什麼

cpas 解釋
敵蟎丹
  1. And it is generally believed that cpas might bear administrative and civil obligations due to their violations and fault, but they might bear civil and criminal obligations due to their deceptive acts

    一般認為，注冊會計師因違約和過失可能要承擔行政和民事責任，因欺詐行為可能要承擔民事和刑事責任。
  2. Based on the analysis, it is concluded that the congruous contract between the managers and the manipulative stockholders, shielding of the cpas, the banks and the local government, the passive supervision of the government and the defective corporate governing framework set off accounting fraud of listed companies. at last, it introduces six countermeasures which concern law, regulation, institution building and political institution reform

    本文得出結論:大股東與經營者的和謀、注冊會計師（會計師事務所） 、銀行和地方政府對上市公司舞弊者舞弊行為的包庇、政府監管部門的消極監管和上市公司治理結構的缺陷是引發上市公司會計舞弊問題的根本原因，並據此從法律、法規、制度建設、政治體制改革等六個方面提出了治理上市公司會計舞弊的相關建議。
  3. In this part, i point out that fsi is a kind of responsibility insurance, which is different from cpas ’ responsibility insurance and directors ’ responsibility insurance

    故而，筆者認為要真正解決該問題，在目前看來，財務報表保險制度是最佳的解決方案。
  4. Among staff cpas, supervisors / managers billed on average $ 167 per hour in 2007 ; seniors, $ 121 ; juniors, $ 102 ; juniors who had not yet passed the cpa exam, $ 91 ; paraprofessionals, $ 81 ; firm administrators, $ 99 ; and marketing directors, $ 115

    在2007年，會計師事務所合伙人的薪資總收入（除獎金和額外補償之外）最高為344165美元，平均水平為216619美元，最低為153317美元。
  5. 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（
  6. We have a strong, quality team of specialists, such as cpas, cpvs, cpts, with the improvement in service quality, it enjoys a fame of excellent credit

    本所擁有一批門類齊、素質高的注冊會計師、注冊資產評估師、注冊稅務師和造價工程師等專業人才，隨著執業水準不斷向前推進，樹立了良好的社會聲譽。
  7. Then according to the efficient - market hypothesis ( emh ), investment theory, information economics, the author systematically study the problems of the normative accounting in the security market, such as, accounting standards normalization, the relationship between the emh and accounting information, the disclosure of accounting information, and the auditing supervisions by cpas. in the end, a normative system for the accounting normalization to play a role in the composite harness of the security market set up

    本文首先針對證券市場中亟待規范的問題提出證券市場會計規范的涵義和必要性，再以有效市場假說理論、投資學理論、信息經濟學為指導，分別對會計準則規范、有效市場假說與會計信息的關系、會計信息披露制度規范和審計監督在會計規范中的重要作用做了深入的研究。
  8. It also has real necessity to our country. this article focuses on the difference between profits after taxation of the dual annual reports, audited by native or foreign cpas separately, of the ab listed companies, as a cut - in point to assess the quality of the native accounting information. the whole article will be spread out in five dimensions, including comprehensive view, inter - sector comparison, cause research, dynamic analysis and inter - market comparison, discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information

    本文以1998 2000年ab股公司年報境內外審計后的稅后凈利差異作為研究國內會計信息質量的切入點，分總量、行業、致因、動態分析、兩市比較五個維度，集中探討了我國會計盈餘數字與國際標準之間差異的分佈特徵及制約我國會計信息質量的瓶頸所在，對于牽涉較廣機制層面的根源，本文只做簡單的評述，而將文章的重點放在對差異本身的特點與制度層面的分析。
  9. American institute of cpas

    美國會計協會
  10. Sozo have a high - efficiency team and management composed of fudan mbas and cpas

    公司採取看樣訂貨來樣加工和來圖加工等貿易方式。
  11. The chapter 4 analyzes the measurability indicator that affects auditing quality. resorting to modified opinion indicator and securities market auditing concentration indicator to evaluate chinese cpas " performance

    第四章分析了影響審計質量的測度性指標，藉助了非標準無保留意見和證券市場審計集中度這兩個指標為橋梁來間接觀察審計質量的現狀。
  12. With reference to the legislation in different countries and related literature, and in consideration of the situation on both sides of the strait, this paper suggested that the organization model of cpa firms should be an open case ; i. e., to allow cpas to choose from among partnership, partnership with limited liabilities ( llp ), and cpa corporation according to their needs

    本文經就世界不同國家的立法例和相關文獻，並斟酌兩岸情勢，提出應全面開放注冊會計師組織型態為原則，諸如合夥型、有限責任合夥制、會計法人制，任由注冊會計師根據自己之需要選擇合適的。
  13. To investigate cheating is the permanent auditing objective of cpas

    涉外經濟詐騙不可不防
  14. " gongxin cpa " has altogether more than 40 practicing accountants, including 3 securities cpas, 16 other cpas, 4 certified public assessor, 5 certified public tax advisors, and 6 cost engineers, who make up the working team to provide the clients with stream - lined services

    "公信"擁有執業人員40多人，其中證券注冊會計師3名，注冊會計師16名，注冊評估師4名，注冊稅務師5名，造價工程師6名，以上專業人才構成"公信"優秀的全方位服務的團隊。
  15. And it proceeds discussing the responsibility of fraud auditing from the historical perspective, arguing that contemporary cpas of our country should take active part in auditing frauds

    再以歷史發展的眼光對舞弊審計責任加以論述，闡明我國當前注冊會計師應積極承擔起舞弊審計責任。
  16. The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in china capital market, reveal the rule on the formation of these frauds, set up the criterions and policies for fraud audit. we try to reach the above objectives, by taking full advantage of the researches on fraud audit made in the world, through analyzing the typical cases which are forcused on the behaviors of the cpas, the investors, the regulating agencies and the managements in the market

    論文研究的內容以注冊會計師為審計主體，以資本市場的運行行為和會計報告等相關數據作為實施對象，藉助資本市場中典型案例的剖析，以設計和確立舞弊審計的技術程序方法為主線，充分借鑒國外獨立審計界對舞弊審計研究的技術成果，探討中國資本市場舞弊行為的構成因素，揭示舞弊的形成規律，確立舞弊審計的技術規范和審計策略。
  17. Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports

    注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。
  18. Facing inevitable challenges and the relevant chances, chinese cpas should take active precautions against competition

    中國注冊會計師不能坐以待斃，應積極採取措施加以防範，同時正確認識自我，準確定位。
  19. Reanda cpas, established in 1993 in beijing, is one of affiliates of bdo international network, which is the sixth largest accounting and consulting organization worldwide

    利安達成立於1993年，是全球第六大會計及咨詢組織-德豪國際會計師事務所的北京聯系所。
  20. We can improve the ability to compensate of the public accounting firm and decentralize the cpas " risks by some ways

    通過多方面的改革，可以提高注冊會計師的民事賠償能力。
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