責任會計師 的英文怎麼說
中文拼音 [zérènkuàijìshī]
責任會計師
英文
chief accountant-
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。How to recognize cpa ’ s legal liability
如何認定注冊會計師的法律責任After incorporating the auditor ' s screening decision, i believe some prior arguments on auditor ' s behavior that are based on the positive relation between the auditor litigation and the audit effort involved might need to be reappraised under certain circumstances
換言之，過去與會計師法律責任相關之研究的重要論述，在某些特定情況下，可能應適度地予以保留。On cpa ' s liability for civil compensation of false statement in the capital statement
論注冊會計師證券市場虛假陳述民事賠償責任Reflections on the liability insurance of industry that holds certified accountant
淺議注冊會計師的執業責任保險In chapter 2, the relation between audit firm size and product differentiation is discussed at first, then the simunic studying framework and some correlative articles
治本的關鍵在於改良、改善上市公司的股本和治理結構，強化會計師事務所的民事賠償責任。Brh has a team of experienced experts in financial and law fields, they are excellent both in domestic business and foreign accounting services, which assures our clients 360 caring financial service and high responsibility
紅日合美擁有一批從業多年、業務熟練的涉外會計師、涉外注冊會計師及法律顧問，他們將以精湛的專業水平和高度的責任心，為客戶提供全方位的財務服務。Civil compensate liability of cpa audit
論注冊會計師民事賠償責任On legal responsibilities of certified public accountants
論注冊會計師的法律責任From the legal perspective, the civil legal liabilities of certified public accountants should be defined by properly applying the doctrine of relevant causality under the principle of faulty liabilities, and certified public accountants have objective and subjective defenses in proceedings
摘要從法律視角看，注冊會計師民事法律責任的界定應是在過錯責任原則下，對相當因果關系說的正確適用，並且在涉訟時注冊會計師擁有主客兩方面的抗辯事由。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And cpa will be liable for intentional tort liability or civil liability of negligence because of intention or negligence under tort law
而在侵權法下，注冊會計師因主觀上的故意或過失作出虛假陳述時將承擔故意侵權或者過失侵權民事責任。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。The trend of firm forms should be limited liability partnership, but at present, we should adopt the partnership as the main form
會計師事務所組織形式應向有限責任合夥發展，但現階段應採用合夥形式。2. further strengthens the construction of limited liability partnerships and creates good condition for the development of single form accounting firm
加強有限責任合夥制度建設，使其符合我國事務所規模擴大化需要；為獨資型會計師事務所創造良性發展空間。With reference to the legislation in different countries and related literature, and in consideration of the situation on both sides of the strait, this paper suggested that the organization model of cpa firms should be an open case ; i. e., to allow cpas to choose from among partnership, partnership with limited liabilities ( llp ), and cpa corporation according to their needs
本文經就世界不同國家的立法例和相關文獻，並斟酌兩岸情勢，提出應全面開放注冊會計師組織型態為原則，諸如合夥型、有限責任合夥制、會計法人制，任由注冊會計師根據自己之需要選擇合適的。When the firm is a partnership, all the partners will assume liability, while when it is a company, the cpa will not be directly responsible for his liability. in a limited liability partnership, the partnership will assume the liability, but the faulty cpa also will assume it in some circumstances
在合夥形式中，所有合伙人都是責任承擔的主體;在公司制中，責任承擔人是會計師事務所，承擔有限責任;在有限責任合夥中，責任承擔人是有限責任合夥，但負有個人責任的注冊會計師也可能會成為責任主體。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。Surveying the theories and practice all over the world, the countries such as german insist on contract responsibility according to providing contract by silent information and protecting the third party. however, america and england tend to infringement responsibility, because they think there is n ' t strict contract relations between accounting and the third party, and cpa against the liability stipulated in advance. the third party can be devided to the direct third party, the predicted third party and the third party which can be predicted reasonably
縱觀世界各國學說與實踐，德國等大陸法系國家一般主張為契約責任，這主要是以默示的信息提供契約，具保護第三人效力的契約，契約締結上的過失等理由為依據；而英美法系國家，判例和學說趨向降旗認定為一種侵權責任，因為會計師與第三人之間並無嚴格意義上的契約關系，雖然對注冊會計師而言，第三人具有合理的可被預見性，但第三人畢竟是不確定的多數人，因而會計師違反的是法律事先規定的義務，侵犯的是一般公民的權利，是絕對權，只能依侵權行為的責任構成追究責任。After china s wto accession, foreign nationals who have passed china s national accounting examination are now allowed to form partnerships or incorporated accounting firms on the mainland
中國加入世貿后，已允許通過中國注冊會計師全國統一考試的外國人設立合會計師事務所或有限責任會計師事務所。分享友人