注冊內審師 的英文怎麼說

中文拼音 [zhùcènèishěnshī]
注冊內審師 英文
cia
  • 注 : Ⅰ動詞1 （灌入） pour; irrigate 2 （集中） concentrate on; fix on; focus on 3 （用文字來解釋字句）...
  • 冊 : Ⅰ名詞（冊子） volume; book Ⅱ量詞copy
  • 內 : 名詞1. （內部; 里頭; 里邊） inner; inside; within 2. （妻子或妻子的親屬） one's wife or her relatives 3. （姓氏） a surname
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 注冊 : logon; post; charge of registration; register
  1. The basic theories to be used for regulation are the public goods of independent audit, externalism, information asymmetry and the defects of audit methods. it is the defect of the system of audit trust and the current situation of accountants fraud that makes the regulation more necessary

    獨立審計的公共物品性、外部性及信息不對稱和審計方法的自身缺陷是對注冊會計師行業進行監管的理論基礎，而審計委託制度的內在缺陷和會計舞弊現象的嚴峻性，使得加強對注冊會計師行業監管尤為必要。
  2. The new standards apply to all audits conducted under the corporations act audits as well as all audits undertaken by members of cpa australia of australian - based organisations such as sports groups and local schools as well as not - for - profit organisations such as community groups and charities

    新審計準則適用於所有根據《公司法》規定應審計的行為，以及澳大利亞注冊會計師協會規定的澳大利亞境內的組織，例如運動俱樂部、學校、社區組織、慈善機構等非營利性組織。
  3. 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。
  4. Shandong haoxin certified public accountants co., ltd. is a hlb international member in china, we have more than 90 professionals of cpa, cpv, cta, cia, and ec, in which there are 7 partners

    山東浩信會計師事務所有限公司擁有注冊會計師、注冊資產評估師、注冊稅務師、國際內部審計師、工程造價師等90餘名專業人員，其中包括7名合伙人。
  5. 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。
  6. Further, the primary steps to prevent frauds regarding internal control are rendered here. and finally the author makes the relevant discussions about the procedures and methods of fraud auditing in the hope of stimulating the study of enhancing the responsibility of fraud auditing and strengthening the construction of professional ethics and the formulation of auditing principles and methods by outlining the frame of fraud auditing

    進而從內部控制入手討論多角度全方位防範舞弊的主要措施，最後是對舞弊審計的程序和方法作一探討，以期勾勒舞弊審計這一審計專題的大致輪廓，拋磚引玉，喚起我國理論界應加強對舞弊審計準則制定、舞弊審計技術方法及職業道德的研究，審計實務界、法律界應強化注冊會計師舞弊審計責任。
  7. So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided

    本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。
  8. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  9. In the proposal, he said he hoped to see the chinese institute of certified public accountants ( cicpa ) exempting hong kong society of accountants ( hksa ) members who have completed the professional qualifications programme offered by hksa from the three papers on accounting, financial and cost management, and auditing of the cicpa unified national examination for certified public accountants

    全國政協委員李家祥在京向大會提交了有關內地與香港注冊會計師資格相互承認和公開執業的提案，當中提到希望內地首先豁免部分考試，包括可考慮讓已通過香港會計師公會專業資格課程的會員，豁免應考中國注冊會計師全國統一考試的會計、財務成本管理和審計三張試卷。
  10. In china, the work sheets of most accounting firms include appraising the internal control system ( mainly the internal accounting system ), but few of them do execute the procedure in reality

    從我國注冊會計師審計實務來看，雖然大多數會計師事務所都把內部控制評價（主要是內部會計控制的評價）作為一項審計程序列入審計工作底稿，但真正貫徹執行者卻是少之又少。
  11. A requiring that representatives of the respective engineering disciplines shall be " registered professional engineers " under the engineers registration ordinance before they can be appointed to the disciplinary board panel and the appeal board panel

    在條例內訂明，工程界別的代表必須為工程師注冊條例所界定的注冊專業工程師，方可獲委任為紀律審裁委員團和上訴委員團的成員
  12. This thesis bases on the theory of economic and characteristic of supply and demand brought into my dissertation. the author uses supply and demand as a main thread through the thesis. firstly, writer expatiate the basic auditing collusion problem in which the main body of auditing collusion is classified the demand body and supply body. secondly, three taches of auditing collusion are analysed which include mechanisms of demand, supply, coupling. among these mechanisms, the demand of auditing collusion is inducement. auditing collusion supply leads the likelihood of collusion. coupling mechanism place a premium on collusion finally. three taches act each other and structure auditing collusion operation mechanism. finally, the thesis brings forth the integration govern system that includes fathering auditing collusion demand facets, ruling auditing collusion provider, improving exterior environment. if want to harness auditing collusion, we must pay attention to harmonizing of three aspects

    筆者首先闡述了審計合謀的基礎性問題，並把審計合謀的主體按需求、供給兩個層面進行分析；其次分析了審計合謀內在運行機理所包括的三個環節：審計合謀的需求機理、審計合謀的供給機理、審計合謀需求與供給的耦合與互動機理，其中，審計合謀需求是誘因，審計合謀供給導致可能，而耦合與互動則最終引發合謀，三個環節相互作用，互為促動，共同構成審計合謀運行的內在機理因子；最後提出注冊會計師審計合謀的綜合防範體系，它由審計合謀需求方的治理、審計合謀供給方的規制和外部環境的改善三個環節構造而成，並且審計合謀的治理講求供、需及外部環境的相關治理措施的協調配合，偏廢某一方面，都很難達到滿意治理效果，審計合謀需求方的治理是基礎、審計合謀供給方的規制是重點，外部支撐環境的改善是關鍵。
  13. 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。
  14. In 2001, the ministry of audit selective examined 32 audit reports created by 16 audit firms with the qualification to audit the stock market companies, and found that 14 audit firms subscribed 23 audit reports badly inconsistent with the facts, which made 71. 43 hundred million accounting fraud. chinese stock supervising department issued a series of regulations which place restrictions on the profession of independent audit

    2001年國家審計署抽查了16家國內具有上市公司年度會計報表審計資格的會計師事務所出具的32份審計報告，並對21份審計報告所涉及的上市公司進行了審計調查，檢查發現有14家會計師事務所出具了23份嚴重失實的審計報告，造成財務會計虛假信息71 . 43億元，涉及41名注冊會計師。
  15. The chapter 1 comes up with variety of home and abroad conceptions regarding " auditing " and " auditing quality ", which cover audit objectives, audit procedures, audit ethnics as well as requirements of vocational competitiveness. all mentioned above insure the quality bottom line of cpa auditing

    本文首先對國內外「審計」和「審計質量」的概念作了歸納，這些概念涵蓋了對審計目標、審計程序、職業道德和專業勝任能力的要求，是保證注冊會計師審計質量的底線。
  16. This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountant ' s law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no - duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. standing the neutral relatively angle of boundary, i make a progress research to them, attempt to look for some fair and just ideas to solve these problems, thus contribute to cpas of our country holding the industry and healthy and legal standardization

    本文在借鑒國內外研究成果的基礎上，介紹了關于注冊會計師法律責任的一些基本理論，全面論述了諸如審計法律責任確定的標準、審計法律責任的歸責與免責條件、賠償金額的確定等一系列當前司法實踐中急待解決的問題，站在較之司法界和會計界相對中立的角度上來對它們進行了研究，試圖從中找出一些可以用來解決問題的公平、公正的新觀點，從而有助於我國注冊會計師執業的規范化、健康化、法制化。
  17. The cpa audit, therefore, in terms of both its inward demand and outward pressures, has the function of certifying the value of accounting inform ation. since the audit opinion of the cpa has an " economic effect, " different audit qualities may change the distribution of interest among different participants in the capital market

    注冊會計師審計無論就內在要求還是外在壓力而言都具有增進會計信息價值的功能，而注冊會計師審計意見具有的「經濟後果"影響，又使審計質量的高低改變著資本市場上各參與方的利益安排。
  18. However, the construction of a suit of relative laws and regulations lags far behind the development of domestic cpa profession, and judicial authority has not set criterion toward the civil liability of cpa to judge by

    但是，我國有關注冊會計師民事責任的相關配套法規的建設遠遠落後于國內注冊會計師審計業務的發展，對注冊會計師民事責任始終沒有一個明確的判定標準。
  19. The paper organized as follows : in the first section, the paper defines the audit services, non - audit services, knowledge reciprocal spillover. then the

    如提供信息技術咨詢，就有助於注冊會計師在審計時提高對內部控制的評價能力;二是契約性范圍經濟。
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