注册会计师

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

CPA's earning is one of the most outstanding problems of construction of certified public accountant,and is also an important restrict factor to the development of the accounting firms.

注册会计师的收入问题是当前注册会计师行业建设的突出问题之一，也是制约会计师事务所发展的一个重要因素。

Certified Public Accountant: The CPA has the power to audit financial statements and report for their accuracy.

注册会计师：注册会计师审计的财务报表有权力和报告其准确性。

Latest 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), accounting report of the enterprise for the last fiscal year verified by a Chinese CPA firm 1 Xerox

中国注册会计师事务所出具的企业最新验资报告(复印件1份，企业法人营业执照上显示注册资本已缴足的企业免交)、中国注册会计师事务所验证的企业最近年度财务会计报告

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report, and may not modify or delete any financial accounting material (including financial statements and notes thereto) signed by certified public accountants and accounting firm with opinion.

第六条 公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.

第六条公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

Ranslated Title: Accounting job title, Registered Tax Agent, certified public accountant, certified public valuer, Senior Accountant::: China's fiscal ...

itle：会计职称，注册税务师，注册会计师，注册资产评估师，高级会计师：：：中国。。。

Certified Public Accountantplays an unique role in the development of modern economy. But if for the reason of CPA's fault,the auditing report is not actual, which misguides investors to do a false decision and lead to money loss, what kind of legal liabilities will a CPA take?

注册会计师在现代经济中发挥着一种很独特的重要作用，但是如果由于会计师方面的原因，造成审计失败，那么由此对使用审计信息的第三人造成的经济损失，注册会计师及其事务所应当负有怎样性质的法律责任呢？

JDXCPA has a full-time and part-time staff over one hundred including forty-one certified public accountants, eleven certified public valuators, real estate appraisers, certified cost engineer, land appraisers, certified tax accountants, senior engineers and senior accountants.

现有专职人员和兼职人员100多人，其中注册会计师41人、注册评估师14人、注册房地产估价师、注册造价工程师、土地估价师、注册税务师、高级工程师、高级会计师等资格人员若干名。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。