注册会计师

And I am a registered accountant too.

而且我是一名注册会计师。

This symbolizes that to adapt the development of our country market economy and hasten with the international convention the business accounting criterion system and the chartered accountant audit criteria system establish officially.

这标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系和注册会计师审计准则体系正式建立。

The CPAs study the company's accountIng records and gather other evidence regardIng every item In the fInancial statements through the Investigation.

注册会计师通过调查来研究公司的会计账簿并搜集与财务报表各项目有关的其他证据。

Independent audit is a kind of governance mechanism to advance the allocation efficiency of the capital market resource and increase the social welfare. Higher auditor market performance can help to achieve to this objective, the audit quality is the core of the audit market performance, the audit quality is better, and the market performance is better.

注册会计师审计这一市场治理机制的存在，旨在提高资本市场资源的配置效率和增加社会福利，良好的审计市场绩效是实现这一目标的保证，而审计质量是审计市场绩效的核心，当整个审计市场的审计质量问题引起审计市场绩效低下之时，研究市场绩效具有一定的理论和现实意义。

Independent Audit is essenttially a group of contract among client,bailee and Federation of CPA.

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。

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 decide

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。

Under background that join WTO, of our country certified accountant a of the same trade one bludgeon into abroad market, face the challenge of history, will welcome the new opportunity for development at the same time.

在加入WTO的背景下，我国注册会计师市场将受到国外同行业的冲击，面临着历史的挑战，同时也将迎来新的发展机遇。

CPA liability insurance assumes civilian responsibility, which covers responsibility for breach of faith and responsibility for infringement.

注册会计师职业责任保险所承担的是民事责任，包括违约责任和侵权责任，但目前该险种在我国投保率极低。

Aim To study the problem in development of certified public accountant profession and make some proposals.

目的 研究我国注册会计师事业发展中存在的主要问题并提出解决措施。

"Responsibility increases with children," says M. Sophie Beckmann, a certified public accountant and certified financial planner at A.G. Edwards in St. Louis.

责任&随着孩子说，&苏菲贝克曼先生，注册会计师和注册理财规划师在AG Edwards的圣路易斯。

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。。。。