public accounting report 中文意思是什麼

public accounting report 解釋
公共會計報告
  • 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 （...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • report : vt 1 告知，報告，匯報；報導（新聞、調查結果等）；發表，公布，發表公報。2 傳達（人的話）；轉述；傳...
  1. These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud

    在這些原則的指導下，本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系，做到證券欺詐的規制有法可依;完善上市公司的法人治理結構，建立完善的證券監管體系，尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用，最大限強化信息披露責任，嚴格會計制度，力求信度地避免證券欺詐行為發生;強化信息披露貢任，產格會計刷度，刀水侶息準確，披露及時;增強廣大中小投資者的自我保護意識，完善賠償訴訟機制;依法賦予新聞媒體輿論監督權，充分發揮新聞媒體監督作用;深入研究證券欺詐者心理規律，加強法律懲治力度
  2. Secondly, the concept of mandatory rotation is defined, including mandatory rotation of registered public accounting firms and audit partner rotation. we think that the tenure, during which cpa firms, audit partner rotation can audit the financial report of a certain company, is confined within necessary limits by mandatory rotation finally, auditor independence and the character of economy are explained

    其次，筆者界定了強制輪換的概念，認為強制輪換是對一家會計師事務所、審計合伙人或復核合伙人可以審計某特定公司財務報告的任期做出的限制，包括會計師事務所強制輪換、審計合伙人或復核合伙人強制輪換兩種形式。
  3. The purpose of this article is to innovate the present grounded theories of financial accounting to provide a theoretical basis for new production and report pattern of public financial accounting information

    本文的寫作目的就是通過改革現有財務會計基礎理論，為全新的公開財務會計信息生產和報告模式的建立提供理論基礎。
  4. The registered public accounting firm shall report directly to the audit committee

    備案登記的注冊會計師事務所應當直接向審計委員會報告。
  5. Due to other unreasonable requirements from the client, the report to be produced by certified public accountants can not provide a correct account of the important items of the financial accounting

    三）因委託人有其他不合理要求，致使注冊會計師出具的報告不能對財務會計的重要事項作出正確表述的。
  6. With respect to the internal control assessment required by this section, each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer

    關于本段要求的對內部控制的評價，每一個為上市公司編制和發表審計報告的備案登記的注冊會計師事務所，應當對管理層提供的評價，進行審核和報告。
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