注册会计师

The accounting firms, which organize and finish the independent audit business, are the basic units of the audit profession. It is the discharger of the audit's quality. The audit opinions which are given by the registered accountants are seem as the key information resources by the users of the financial statements.

会计师事务所是审计职业的基本构成单位，独立审计业务都是由会计师事务所组织完成的，它是审计质量的履行者，注册会计师出具的审计意见是财务报表使用者关键的信息资源。

At present stage, the government must improve the corresponding legal laws and regulations, and enlarge the dynamics of inspection. The judicial department must enlarge the criminal punishment, and improve the consummation civil liability compensation system; Auditors should unceasing enhance their own occupational tutelage; the public should earnestly study the related and auditoria knowledge, strengthen the understanding of the auditor's profession.

现阶段，政府必须健全相应的法律法规，加大监督检查的力度；司法部门要加大刑事处罚，完善民事责任赔偿制度；注册会计师应不断的提高自己的职业修养；社会公众应认真学习有关的审计知识，加强对审计行业的了解；各方共同努力使注册会计师行业稳定发展。

The judicial department must enlarge the criminal punishment, and improve the consummation civil liability compensation system; Auditors should unceasing enhance their own occupational tutelage; the public should earnestly study the related and auditoria knowledge, strengthen the understanding of the auditor's profession.

现阶段，政府必须健全相应的法律法规，加大监督检查的力度；司法部门要加大刑事处罚，完善民事责任赔偿制度；注册会计师应不断的提高自己的职业修养；社会公众应认真学习有关的审计知识，加强对审计行业的了解；各方共同努力使注册会计师行业稳定发展。

The direct reasons of the legal liability of Chinese CPAs are due to auditors, the clients, statutary law and accounting environment.

目前注册会计师法律责任产生的直接原因有注册会计师的原因、被审计单位的原因、司法部门的原因和社会环境方面的原因。

Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。

With the continuous growth of registered accountant career in our country, it becomes more and more important to reasonably define legal responsibility of registered accountants.

随着我国注册会计师事业的不断发展，合理地界定注册会计师的法律责任，就变得越来越重要。

Is an economic attestation-related intermediary organizations sponsored by Chinese Certified Public Accountants and Chinese Certified Public Valuators on the basis of the related stipulates.

天津金达信有限责任会计师事务所是按照国家有关规定由中国注册会计师、中国注册资产评估师发起设立，经国家批准的社会中介机构。

This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountant's law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no-duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. Standing the neutral relatively angle of boundary, I make a progress research to them , attempt to look for some fair and just ideas to solve these problems, thus contribute to CPAs of our country holding the industry and healthy and legal standardization.

本文在借鉴国内外研究成果的基础上，介绍了关于注册会计师法律责任的一些基本理论，全面论述了诸如审计法律责任确定的标准、审计法律责任的归责与免责条件、赔偿金额的确定等一系列当前司法实践中急待解决的问题，站在较之司法界和会计界相对中立的角度上来对它们进行了研究，试图从中找出一些可以用来解决问题的公平、公正的新观点，从而有助于我国注册会计师执业的规范化、健康化、法制化。

This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountants law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no-duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. Standing the neutral relatively angle of boundary, I make a progress research to them , attempt to look for some fair and just ideas to solve these problems, thus contribute to CPAs of our country holding the industry and healthy and legal standardization.

本文在借鉴国内外研究成果的基础上，介绍了关于注册会计师法律责任的一些基本理论，全面论述了诸如审计法律责任确定的标准、审计法律责任的归责与免责条件、赔偿金额的确定等一系列当前司法实践中急待解决的问题，站在较之司法界和会计界相对中立的角度上来对它们进行了研究，试图从中找出一些可以用来解决问题的公平、公正的新观点，从而有助于我国注册会计师执业的规范化、健康化、法制化。

Article 8 In transfer of shares subscribed by the shareholders conditions set in the previous article must be satisfied. Transfer of shares purchased by the promotors can only be made at least three years after the company's registration and the transactions shall be approved by the departments which approved the company's establishment.

以募集方式设立的公司，除应符合前款条件外，其中至少有一个发起人还应有募集股份前3年连续盈利的记录，该发起人为中国股东时，应提供其近3年经过中国注册会计师审计的财务会计报告；该发起人为外国股东时，应提供该外国股东居所所在地注册会计师审计的财务报告。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。