注冊會計師 的英文怎麼說

中文拼音 [zhùcèkuàijìshī]
注冊會計師 英文
certificate public accountant
  • 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
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 注冊 : logon; post; charge of registration; register
  1. Chief cpa and certified asset appraiser

    主任注冊會計師資產評估師
  2. Cpa ' s auditing business involve two legal relations, one is contract relation between the bailer and cpa, another is a special trustful relation between cpa and the users

    注冊會計師審計業務所涉及的法律關系主要有兩種：一是委託人與會計師及會計師事務所之間的契約關系；二是注冊會計師及事務所與報表使用人之間的特殊信賴關系。
  3. Article 38 the institutes of certified public accountants shall acquire the status of body corporate according to law

    第三十八條注冊會計師協會依法取得社會團體法人資格。
  4. 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。
  5. 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。
  6. The impacts of joining wto on chinese cpa profession

    對注冊會計師行業的影響及對策
  7. Auditing is the primary activity of the cpa

    查帳是注冊會計師的一項主要活動。
  8. On cpa ' s occupational environment and its independence

    論執業環境與注冊會計師獨立性
  9. The development of cpa after china entering the wto

    淺析入世與中國注冊會計師行業的發展
  10. How to recognize cpa ’ s legal liability

    如何認定注冊會計師的法律責任
  11. What is eris doing with a cpa

    艾蕾歌和個注冊會計師在一起幹什麼？
  12. 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。
  13. Each issuer shall provide for appropriate funding, as determined by its audit committee, for payment of compensation to : ( 1 ) the registered public company accounting firm for audit reports ; and ( 2 ) any independent counsel or advisor retained by the audit committee

    每一個上市公司要提供由審計委員會確定的資金支持，用以償付： （ 1 ）編制審計報告的備案登記的注冊會計師事務所；和（ 2 ）審計委員會聘請的獨立律師或顧問。
  14. Discussion about cause of cpa ' s moral hazard and credibility crisis

    關於我國注冊會計師職業道德建設問題
  15. Latest existing capital verification report of the enterprise issued by a chinese cpa firm ( 1 xerox, omissible if the registered capital is paid in full as revealed on the legal person business license of the enterprise )

    中國注冊會計師事務所出具的企業已有的最近的驗資報告（復印件1份，企業法人營業執照上顯示注冊資本已繳足的企業免交） 。
  16. Latest existing capital verification report of the enterprise issued by a chinese cpa firm ( 1 xerox, omissible if the project is approved in shenzhen city and the registered capital is paid in full as revealed on the legal person business license of the enterprise )

    中國注冊會計師事務所出具的企業最新驗資報告（復印件1份，對由深圳市審批的項目，若企業法人營業執照上顯示注冊資本已繳足的，可免交） 。
  17. In recent years there were a series of auditing cases, which sounded the tocsin for the auditor of our country

    尤其是近些年來，一系列審計案件的接踵而至，更為我國的注冊會計師敲響了警鐘。
  18. 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。
  19. Point out that the major causes of the problem are followings : the decline of social integrity ; the imperfection of law, accounting system, cpa auditing system and corporation governance in the fourth part, the author puts forward to some measurement and suggestion for administrating accounting information distortion

    第三部分：分析會計信息系統的各個環節，得出會計信息失真的原因，把整個原因分為：社會誠信水平下降、法律不健全、會計制度不完善、注冊會計師制度不合理及公司治理結構不完善。
  20. 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。
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