注册会计师

词组短语

certified accountant

与注册会计师相关的网络例句 [注：此内容来源于网络，仅供参考]

Ministry of justice and ministry of personnel (Grade II registered architect, supervision engineer, registered tax accountant, registered civil engineer, registered electrical engineer, registered lecturer, professor, attending physician, chief physician); ministry of health (licensed nurse, licensed physician, licensed Chinese medicine physician, licensed stomatology physician); ministry of construction ( budgeter , safety man, material scheduler, quality inspector, constructor); ministry of labor psychological counsel, optometrist, healthcare and massage master, e-business man, logistic engineer, international business documentation specialist, electrician, welder, electrical welder, household electrical appliance maintenance, cook, hair and beauty maker, nursery governess, vehicle repairer, digital control, machine repair fitter, grinder worker, graphic designer, image designer, indoor decoration designer, planner (advertisement, fine arts designer, environmental arts designer, nutritionist, massager , acupuncturist, pharmacist, Chinese medicine formulator and maker, glass fitter, cameraman, massage acupuncturists, enterprise information manager, enterprise trainer, professional manager, professional instructor, finance planner, hotel manager; ministry of education teacher qualification certificate, grown-up, self-taught examination and private run schools and universities; ministry of finance (assistant accountant, accountant, registered accountant, registered tax accountant, registered assets assessor, economic engineer; ministry of information industry (graphic designer, three-dimensional automation engineer, network administrator, network application engineer, office software application experts, computer assisted designer, indoor decoration designer) and others public affair servant, custom declarer, computer high-tech (OSTA programmer, plotter, electrician, welder, electrical welder, overhead operator with IC card operation permit.

司法部、人事部(二级注册建筑师、一级注册结构工程师、注册安全工程师、注册设备监理师、监理工程师、注册税务师、注册土木工程师、注册电气工程师、注册电气工程师、讲师、教授、主治医师、主任医师)；卫生部（执业护士、执业医师、执业中医师、执业口腔医师）、建设部（预算员、安全员、材料员、质检员、施工员）；劳动部（心理咨询师、验光师、保健按摩师、电子商务师、物流师、经营师、国际商务单证员、电工、焊工、电焊工、家电维修、厨师、美容美发师、厨师、保育员、汽车维修工、数控、机修钳工、磨床工、平面设计师、形象设计师、室内装饰设计师、策划师、美术设计师、环境艺术设计师、营养师、按摩师、针灸师、药剂师、中药调剂师、验光师、眼镜定配工、摄影师、推拿针灸师、企业信息管理师、企业培训师、职业经理人、职业指导师、理财规划师、酒店管理）、教育部（教师资格证、成教自考民办）；财政部（助理会计师、会计师、注册会计师、注册税务师、资产评估师、经济师）；信息产业部（平面设计师，三维动画工程师，网络管理员，网络应用工程师、办公软件应用专家、计算机辅助设计师、室内装饰设计师）及其它（公务员、报关员、单证员、计算机高新技术程序员、绘图员、操作员、电工、焊工、电焊工、高空作业等 IC 卡操作证等）。

This article discusses the problems existing in the audit clientage, the CPA's firm itself and the social supervision. It also points out that the internal entrusting system should be established, the free engagement system should be changed, the style of the firm should be expanded, the continued education and professional moral education of the CPA should be enhanced and the charge standard should be set. The related statute and system about the social supervision should be emended and improved and the supervision to the audit operation quality should be enhanced in many ways.

通过理论归纳法，利用网络查寻和文献资料，可以对我国目前注册会计师审计中的审计委托关系、注册会计师事务所自身、社会监督环节存在问题进行探讨，并提出在内部建立委托制度和改变现行的自由聘任制度；扩大会计师事务所规模、加强注册会计师后续教育和职业道德教育及事务所内部质量控制建设、制定好审计收费标准；在社会监督方面提出修订和完善相关法规制度、采取多种方式加强对审计业务质量的监督。

The occurrence of these affairses exposed the blemish of the market price mechanism on the one hand,;on the other hand, they also exposed a various system shortage that makes up the price mechanism, including the blemish of the auditing system of CPA.It reveals that we know the auditing activities of CPA deficiently,we should learn the auditing activities of CPA from the institutional height,and we should study、develop and perfect the auditing system of CPA.

这些事件的发生，一方面暴露了市场价格机制本身的缺陷，另一方面，也暴露出各种弥补价格机制的制度的不足，其中包括注册会计师审计制度的缺陷，这表明人们对注册会计师审计活动认识不足，缺乏从制度的高度认识注册会计师审计活动的研究，缺乏对注册会计师审计制度的培养和完善。

After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA Cai Qi [2000] No.

关于改进和加强企业年度会计报表审计工作管理的若干规定》施行后，财政部《关于印发国有企业年度会计报表注册会计师审计暂行办法》（财经字［1998］114号）、《关于国有企业年度会计报表注册会计师审计若干问题的通知》（财企［2000］905号）和《财政部关于国有企业年度会计报表注册会计师审计若干问题的补充通知》（财企［2001］707号）同时废止。

China has been certified public accountant, a registered valuer in the PRC China, registered a variety of tax practice, the title of senior accountants, accounting firms serving high Shanxi limited liability company chairman.

先后获中国注册会计师、中国注册资产评估师、注册税务师多种执业资格，高级会计师职称，现任山西高新会计师事务所有限责任公司董事长。

The core of social capital is trust.

将社会资本理论引入注册会计师行业的诚信建设研究就产生了本文的研究课题：注册会计师行业诚信建设问题的急需解决，社会资本理论中相关理论的论述为注册会计师行业的诚信建设提供了理论上的指导和支持，社会资本的核心实际上就是诚信，它强调的是一个特定人群或社区中人与人之间的密切关系，以及由此带来的对违规行为的自动惩罚机制和相互之间的高度信任。

In China, the institute same as CICPA, which is responsible for administrating CPAs, is the Chinese Institute of Certified Public Accountants.

在中国，与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。

Accounting firms in our country also needs to adjust the auditing objective according to the public 's requirement and the changes of auditing environment and put the new auditing model into use to raise auditing efficiency and CPA 's ability to discover the management fraud in order to lower auditing risk and exert CPA 's foreboded role in ensuring the sustainable healthy operation and development of securities market and furthermore exist and develop under the shock of the foreign accounting firms .

我国的会计师事务所也需要根据社会公众的需求和审计环境的变化，调整审计目标，运用先进的审计模式来提高审计效率，提高注册会计师发现管理层舞弊的能力，降低审计风险，更加有效地发挥注册会计师维护证券市场有序运行的作用，确保证券市场持续健康发展，并在外资会计师事务所的冲击下生存和发展，因此，有必要借鉴和应用国际先进的现代风险导向审计模式。

To find the factors which have the vital influence on CAP's Audit Opinion Behavior, to verify further the reliability of the model concerning CAP's Audit Opinion Behavior which derived from a normative analysis, to make a systematic explanation about CAP's Audit Opinion Behavior in China, and probing a behavior model which has a powerful predictability, the paper explores CAP's Audit Opinion Behavior by means of lens study which are non-participative experimental method.

内容摘要：探讨影响注册会计师审计意见行为的决定性因素，特别是在研究中运用透镜研究等非介入性实验方法，进一步验证规范分析发现的注册会计师审计意见行为动机―行为模式的可靠性，并对我国注册会计师审计意见行为做出系统解释，探讨具有预测力的行为―动机模式，得到了较为可靠的研究结论和新的发现。

For decades, the University of Wollongong has developed a distinctive identity as an enterprising teaching and research institution. Its hallmark is a focus on strategy, leadership and the skills necessary to operate globally.

那些完成了注册会计师课程的和成功满足注册会计师职位的要求的澳大利亚注册会计师协会成员可以在法务会计介绍和会计研究这两门课程中取得高级地位。

与注册会计师相关的网络解释 [注：此内容来源于网络，仅供参考]

Certified Public Accountant：注册会计师

如纽约州,任何使用"公共会计师"C Public Accountant)和"注册会计师"( Certified Public Accountant)称号的人都要取得资格证书. 取得资格证书必须满足以下要求:(1)有良好的道德品质;(2)不小于21岁;(3)满足一定的教育、考试和经验要求.

Chinese Certified Public Accountant：中国注册会计师

主任会计师或授权副主任会计师:Chief Accountant or Authorized Assistant Chief Accoun... | 中国注册会计师:Chinese Certified Public Accountant | 无钢印无效:shall not be valid without bearing the embossing ...

change CPA：更换注册会计师

16.the client 委托人 | 17.change CPA 更换注册会计师 | 18.the existing CPA 现任注册会计师

change CPA：改换注册会计师

16.the client 委托人 | 17.change CPA 改换注册会计师 | 18.the existing CPA 现任注册会计师

and government intervention：美国注册会计师协会与政府干涉

and GAAP standards development 美国注册会计师协会与建立公认会计原则标准 | and government intervention 美国注册会计师协会与政府干涉 | and SEC 美国注册会计师协会与证券交易委员会

ACCA：国际注册会计师课程

国际注册会计师课程(ACCA)让你步入世界级高薪金领职业活动主题:国际注册会计师课程(ACCA)让你步入世界级高薪金领职业

Certified general accountant：注册会计师

CGA加拿大注册会计师: 加拿大注册会计师(Certified General Accountant)是国际公认的会计师资格,可以在加拿大及世界各地从事财务方面的工作. CGA课程自1993年进入中国,先后在对外经济贸易大学、清华大学、上海财经大学、复旦大学、厦门大学、暨南大学开设了专业会计师资格培训.

CGA Certified General Accountant (Canada)：注册会计师(加拿大)

CA Chartered Accountant 特许会计师 | CGA Certified General Accountant (Canada)注册会计师(加拿大) | CICA Canadian Institute of Chartered Accountants 加拿大特许会计师协会

and APB：美国注册会计师协会与会计原则委员会意见书

and Accounting Standards Executive Committee 美国注册会计师协会与会计准则执行委员会 | and APB 美国注册会计师协会与会计原则委员会意见书 | Code of Professional Conduct 美国注册会计师协会职业行为准则

on forward-looking disclosures：美国注册会计师协会财务报告专门委员会报告:前瞻性(预测性)披露

on cost of business reporting 美国注册会计师协会财务报告... | on forward-looking disclosures 美国注册会计师协会财务报告专门委员会报告:前瞻性(预测性)披露 | on interim reporting 美国注册会计师协会财务报告...