public accounting firm 中文意思是什麼
public accounting firm
解釋
公共會計事務所- 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。
- firm : adj 1 堅固的，堅牢的；穩固的。2 堅定的，堅決的。3 【商業】固定的 （opp optional） （貨幣）堅挺的...
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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。 -
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。 -
Article 16 all professional engagements to be undertaken by certified public accountants shall be accepted by the public accounting firm to which they belong and which shall sign engagement contracts with the clients
第十六條注冊會計師承辦業務，由其所在的會計師事務所統一受理並與委託人簽訂委託合同。 -
We can improve the ability to compensate of the public accounting firm and decentralize the cpas " risks by some ways
通過多方面的改革，可以提高注冊會計師的民事賠償能力。 -
The cpas " civil liability results from many reasons, and other relative bodies should share the liability properly. meanwhile, the system that the public accounting firm recover the compensation from the cpas who do harm to the suffer should be set up
注冊會計師民事責任屬于多因一果，因此應將責任進行合理的分擔，且會計師事務所可以向致害注冊會計師行使追償權。 -
Because the relationship between the cpas " misrepresentation and the plaintiffs " losses is indirect, the cpas " liability is secondary, and it is reasonable for the public accounting firm to bear liability within 5 years from the beginning of cpas " issuing the audit reports
注冊會計師虛假陳述與原告的損失之間只是一種間接因果關系，故注冊會計師只承擔補充責任。同時，會計師事務所應自注冊會計師出具業務報告之日起五年內承擔民事責任。 -
Non - audit services ' means any professional services provided to an issuer by a registered public accounting firm, other than those provided to an issuer in connection with an audit or a review of the financial statements of an issuer
非審計服務：指由注冊會計師事務所向報表發布者提供的、與其財務報表審計或復核無關的其他專業服務。 -
A certified public accountant who provides services shall join a public accounting firm
注冊會計師執行業務，應當加入會計師事務所。 -
The partners shall bear joint liabilities as to the obligations of the public accounting firm
合伙人對會計師事務所的債務承擔連帶責任。 -
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。 -
Article 23 a public accounting firm may be established by certified public accountants in partnership
第二十三條會計師事務所可以由注冊會計師合夥設立。 -
Salustro zhongrui is the first chinese - foreign cooperative public accounting firm after our country ' s cpa profession completed the privatization process
它是我國注冊會計師行業完成脫鉤改制后批準舉辦的第一家中外合作所。 -
All of them are prohibited from knowingly misrepresent, or cause others to misrepresent, facts about the company to others, whether within or outside the company, including to the company ' s independent registered public accounting firm, governmental regulators, self - regulatory organizations, and the general public
禁止任何人員在公司內部或外部，包括公司的獨立注冊會計事務所、政府監管機構、自律組織和公眾面前故意歪曲公司事實或引導他人歪曲公司事實。 -
He is the managing partner of nexia charles mar fan co. ncmf, a certified public accountants firm established 56 years ago. ncmf is a member of nexia international, and ranks among the top 12 audit and accounting firms in the world
馬先生現為擁有超過56年歷史的馬炎璋會計師行之最高合人，馬炎璋會計師行為nexia國際的會員，並是全球排名前十二位的審計及會計師行。 -
Is a professional certified public accountants firm registered under no. s80 of the hong kong institute of certified public accountants hkicpa. as a team of accounting and finance experts, we aim at
作為一隊具有專業財務及會計資格的團隊，本公司致力為客戶開創商機，並幫助客戶強化他們的管理效益及生產力，從而協助他們在全球一體化的大氣候下保持強勁的競爭力。 -
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。 -
A public accounting firm or a certified public accountant, that, in violation of the provisions of article 20 or article 21 of this law, intentionally produces untruthful audit reports or capital verification reports shall, if the cases constitutes a crime, be investigated for criminal responsibilities according to law
會計師事務所、注冊會計師違反本法第二十條、第二十一條的規定，故意出具虛假的審計報告、驗資報告，構成犯罪的，依法追究刑事責任。 -
Beyond these prohibitions, a registered public accounting firm may engage in any non - auditing service ( including tax services ) for an audit client only if the such service is approved in advance by the client ' s audit committee
除上述事項之外，備案登記的注冊會計師事務所只有在事先徵得審計客戶的審計委員會同意方可進行非審計業務（包括稅務服務） 。 -
Cease - and - desist proceedings. ? section 21c ( c ) ( 2 ) of the securities exchange act of 1934 ( 15 u. s. c. 78u ? 3 ( c ) ( 2 ) ) is amended by inserting ‘ ‘ registered public accounting firm ( as defined in section 2 of the sarbanes - oxley act of 2002 ), ’ ’ after ‘ ‘ government securities dealer, ’ ’
1934年的證券交易法的21c部分由本法案作出修訂，並在「政府證券經銷商」後面增加了「注冊會計師事務所」 （該術語由2002年薩班斯奧克斯利法案的第二部分定義） 。 -
The obligations of a public accounting firm in partnership shall be borne by the partners with their own property according to the proportion of their respective capital contributions or to their agreement
合夥設立的會計師事務所的債務，由合伙人按照出資比例或者協議的約定，以各自的財產承擔責任。
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