有證會計師 的英文怎麼說
中文拼音 [yǒuzhèngkuàijìshī]
有證會計師
英文
certified public accountant-
Certificate by chartered accountant acting on behalf of the employer that the employer needs to employ such foreigner within the republic and outlining the foreigner job description
持有從業執照的會計師代表僱主出具證明材料，證明僱主需要在南非僱用此外籍工作人員，及對此工作崗位的描述。After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it
通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。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。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（Article 18 an individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxation authority to keep its books and handle accounting matters
聘請注冊會計師或者經稅務機關認可的財會人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿等。Foreign accounting firms will also be allowed to open an office in south korea by registering with the finance ministry to do advisory business
韓國財政部表示，擁有注冊證書的外國會計師可以從事與國際會計準則相關的咨詢服務，但禁止對韓國的國內公司開展審計業務。Remarks : 1. basis of preparation the interim accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong society of accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange
備注： 1 .編制基準未經審核綜合中期帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。Only so, we can hold this problem better. secondly, there are four reasons for this problem. at first, the construction of regulation law lags behind
在證券市場注冊會計師職業監管的規定性中，監管主體主要有財政部、中國證監會、審計署等和職業團體注冊會計師協會等。Application intermediary serves the orgnaization of business to ought to sign up for sent material to have when offerring application : ( 1 ) requisition ; ( corporate organization proves 2 ) ; ( the resume of 3 ) legal representative, main staff member and concerned proof, place of orgnaization constitution, office and office facilities prove ; ( 4 ) has legal effectiveness with what foreign institution of higher learing or other education orgnaization sign directly study abroad at one ' s own expenses cooperative intent book or agreement ( medium, foreign language this ), and the foreign autograph of attestation of the diplomatic and consular missions outside be stationed in via our country makes an appointment with square corporate organization proof ; ( 5 ) asset proof or accountant office issued check endowment report ; ( area of the working plan that 6 ) drafts to begin intermediary to serve, administration and feasibility report
申辦中介服務業務的機構在提出申請時應當報送的材料有： （ 1 ）申請書； （ 2 ）法人資格證實； （ 3 ）法定代表人、主要工作人員的簡歷和有關證實，機構章程、辦公場所及辦公設施證實； （ 4 ）與國外高等院校或其他教育機構直接簽署的有法律效力的自費留學合作意向書或協議（中、外文本） ，以及經我國駐外使領館認證的國外簽約方的法人資格證實； （ 5 ）資產證實或會計師事務所出具的驗資報告； （ 6 ）擬開展中介服務的工作計劃、行政區域及可行性報告。Its ideas include strengthening settlement systems, establishing markets for professional investors that are regulated with a lighter touch, bringing japanese accounting practice in line with international standards, introducing more english - language disclosure for listed companies and boosting the competence of its professions ? japan has, for instance, just 17, 000 certified public accountants compared with 330, 000 in america
其大意包括加強結算體系，為涉足未深的專職投資者們打造市場，使日本國內的會計實踐與國際標準接軌，向上市公司介紹更多的歐美證券信息披露制度（或主動補報稅制度）並且加強日本現有的專業能力，舉例說來，比起美國現有的330 ， 000個專職會計師，日本僅有17 ， 000個。Have the certified accountant. familiar with china financial system and tax law
持有會計師資格證書，熟悉國家財務制度和稅法。Will the government inform this council whether it will request the stock exchange and the securities and futures commission to consider introducing regulations requiring all listed companies to engage professional accountants at the senior management level with designated responsibilities for overseeing the accounting and financial reporting functions of listed companies, including
證券交易所及證券及期貨事務監察委員會考慮制定規例，規定所有上市公司均須在高級管理階層委任專業會計師，專門負責監察上市公司的會計事務及提交財務報告的職能The sarbanes - oxley act of 2002 has introduced a series of reform in supervision of accounting, independence of auditing, disclosure of financial information, legal liability of security analysts in breaching of laws or regulations
本文運用青木昌彥博弈均衡的制度概念，採用制度因素分析的方法，論證了注冊會計師具有發現和揭露公司財務舞弊的責任。Crcpa gained tremendous trust and respect in rendering service of auditing state - owned enterprises, listed company, assets appraisal, capital construction auditing, tax agency and management consulting
中瑞華恆信會計師事務所在國有大型企業審計、證券期貨業務審計、資產評估、基建審計、稅務服務以及管理咨詢等領域贏得了廣泛的信賴與尊敬。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。Your information may not immediately result in arrest and criminal prosecution, but by reporting to the police you will allow us the opportunity to examine the evidence available and then advise you whether the case is worthy of further investigation and if not, what other appropriate action you may wish to take
你作為會計師、高級經理所掌握的初步證據雖然也相當重要，但是未必足以立即拘捕及刑事檢控作姦犯科之徒。你向警方舉報之後，警方才有機會研究當時所得的證據，告知你是否值得進一步根查，或者是否有其他可行做法。" 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。Our country is in the process of establishing and perfecting the socialism market economy system. under the condition of the market economy, in order to make the dispersive decision of the market participants go to the “ social efficiency ” direction, it is necessary to set up a self - contained information mechanism, which can lead the market participants to make out the rational economic decisions. if we want to advance the magnificent reform of the modern corporation system, perfect the commission - agent and supervise - motivate system of the modern market economy, we should use the cpa ’ s effective judgement, and at the same time, it urges the development of the cpa ’ s occupation
在現代企業制度下，企業所有者與其他利益相關者對企業的監控更多採取的是間接監控的手段，會計信息也越發成為這些信息的使用者對企業經營者的受託經營責任的履行情況進行監督和評價，進而作出相關決策的重要證據，這顯然離不開注冊會計師所提供的鑒證服務? ?受託對企業會計信息的合法性、公允性和一貫性進行鑒證，合理保證會計報表使用人確認已審會計報表的可靠程度。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。To that end, it will issue a 20 - day public notice tuesday to revise the country ' s law governing certified public accountants
韓國財政部計劃允許外國注冊會計師在獲得由財政部長所頒發的注冊證書（有效期為5年）的前提下，在韓國境內提供有限的會計服務。分享友人