professional standards in auditing 中文意思是什麼
professional standards in auditing
解釋
審計工作的職業準則- professional : adj 1 職業的，專業的，專職的 （opp amateurish）; 本職的，專門的。2 從事（需要知識修養的）專門職業...
- standards : 標準,規程
- in : adv 1 朝里，向內，在內。 A coat with a furry side in有皮裡子的外衣。 Come in please 請進來。 The ...
- auditing : 查帳，審計
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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。 -
Cpa firms and 73 corporate practices in the sar at the end of the year. the hong kong society of accountants is a self - regulatory body established under the professional accountants ordinance with a wide range of responsibilities for registering professional accountants, maintaining accounting, auditing and ethical standards for the profession and conducting training programmes and examinations to qualify professional accountants
香港會計師公會是根據《專業會計師條例》成立的自我規管機構，負責多項工作，包括處理專業會計師的注冊事宜，維持專業會計師有關會計、核數及專業道德的標準，以及舉辦訓練課程和專業會計師資格評審考試。
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