registered accountants
英 [ˈredʒɪstəd əˈkaʊntənts]
美 [ˈredʒɪstərd əˈkaʊntənts]
网络 注册会计师
双语例句
- Lawyers, registered accountants, or professionals at assets assessment or verification institutions who have been disqualified due to practices in violation of the law or of discipline, and it has been less than five years since the day of their disqualification.
（二）因违法行为或者违纪行为被撤销资格的律师、注册会计师或者法定资产评估机构、验证机构的专业人员，自被撤销资格之日起未逾五年。 - Current registered accountants have faced legal liability trend of widening.
目前注册会计师面临的法律责任有逐渐加大的趋势。 - From the establishment of sound corporate governance structures, and improving the independence of registered accountants in the audit to be resolved.
应从建立健全的公司治理结构、提高注册会计师审计的独立性等方面加以解决。 - On the Choice of Civil Tort Liability of Registered Accountants to Third Parties
注册会计师对第三人侵权责任归责原则的选择 - The Influence of Sarbanes-Oxley Act on American Registered Accountants
《萨班斯&奥克斯利法案》对美国注册会计师行业的影响 - This paper introduces and analyzes the continuous education modes of Chinese and foreign registered accountants from aspects of the education objects, education contents, education times, and education forms, etc.
从教育对象、教育内容、教育时间、教育形式等方面，介绍和分析了国内外注册会计师的继续教育模式。 - Registered accountants industry is depending on the human capital person taking up this job to offer service and obtain income.
注册师行业是靠执业人员的人力资本来提供服务取得收入的。 - I analyzed the nature of registered accountants positioning its return to the "experts", and noted that the registered accountants is a reasonable to assume that responsibility.
笔者分析了注册会计师的性质定位，将其归为专家，并指出注册会计师承担的是一种合理的保证责任。 - Also, it requires the registered accountants to grasp the technical tactics and methods of fraudulent practices auditing, especially analytical checking ones.
分析性复核在注册会计师审计中的运用掌握舞弊审计的技术策略和方法，尤其是分析性复核方法。 - To avoid such actions at law, the registered accountants should improve their makings, and act more scientifically and soundly in the way& procedure of audit.
注册会计师要想有效地避免法律诉讼就要提高自身素质，同时在审计方法和程序上要更科学和更严密。 - We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
注册会计师审计责任与会计责任是两个容易混淆的概念。 - The characteristics of registered accountants decide the effectiveness of self-regulatory. The management mode options of registered accountants should be able to not only regulate the form, but also unify the form and the content.
注册会计师行业的特点决定了自律的有效性，注册会计师行业管理模式的选择，不仅应当做到管理形式的监管，还应当把管理形式与管理内容统一起来。 - It proposes suggestions to avoid the potential risks of lawsuit by illustrating the importance of law education of accounting majors, the reform of registered accountants 'examination system and the personnel structure of law affairs office.
从会计专业法律教育、注册会计师考试制度改革、事务所人员结构三个方面提出了会计师事务所规避潜在诉讼风险的建议。 - The continuous failure of audit for listed companies is just because the registered accountants can not keep the required independence. The rub is the relationship between the part to hire an auditor and the part audited is unclear.
上市公司审计的失败应归因于注册会计师未能保持应有的独立性，而现有的上市公司审计法律关系三方主体中的委托人与被审计者合二为一是问题的关键。 - Audit responsibility Analysis Between Registered Accountants and Accountants
论会计责任与审计责任的界定注册会计师审计责任与会计责任辨析 - Quantitative Model of Auditing Risks of Registered Accountants
注册会计师审计风险计量模型的研究 - Registered Accountants as a market economy "does not eat imperial grain economic police" in the building of China's market economy has played an important role.
注册会计师作为市场经济中的不吃皇粮的经济警察，在我国市场经济建设中发挥了重要的作用。 - Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。 - Registered Accountants Should Pay Attention to Keeping Away From Law Litigation
注册会计师要注意防范法律诉讼 - On the basis of deeply analyzing that registered accountants in quantity and professional competence can not meet the demand of social economy development, this paper has pointedly put forward suggestions on cultivation of registered accountants.
本文在深入分析注册会计师在数量及专业胜任能力等方面不能满足社会经济发展需求的基础上，针对性地提出了注册会计师的培养建议。 - Under network economy condition, original risk models face to be reconstructed. China's registered accountants should use effective measures to actively face the new risk.
在网络经济条件下，原来的风险模型面临重构我国的注册会计师应采取有效措施，积极应对新的风险。 - Therefore, it is of great value to the development of the profession of accounting to take for reference the related laws and regulations about the civil responsibility to be taken by the registered accountants in foreign countries.
而民事责任对独立审计的约束有着举足轻重的作用，因此对中国注册会计师行业而言，借鉴国外注册会计师民事责任的相关法律规定，对我国会计师行业的发展意义深远。 - Social Demand and Cultivation for the Registered Accountants
注册会计师的社会需求与培养 - Fraudulent practices of the companies coming into the market have much to do with the registered accountants ′ lose of responsibility.
上市公司舞弊行为与注册会计师职责的丧失有密切关系。 - The problems of development of the registered accountants in China
关于中国注册会计师发展问题的研究 - Including registered accountants development, the nature of the position, vocational attention obligations.
，包括注册会计师的发展、性质定位、职业注意义务等方面。 - Because of the particularity of the CPA trade, the management of the registered accountants, which has become the kernel content of the professional management, is the key point of lifting the core competitive power of the accounting firm.
由于CPA行业的特殊性，对注册会计师的管理也就成了行业管理的核心内容，这也是提升会计事务所核心竞争力的关键所在。 - At present, our country registered accountants audit in the system construction, law perfect aspects or moral restraint has made great progress, to promote accounting firm bigger and stronger play an important role.
目前我国注册会计师审计在制度建设、法律完善、道德约束等方面都取得了长足的进步，对推动资本市场的健康发展发挥了重要作用。 - For the first part of the introduction, starting with the background and purpose in the study of the status quo at home and abroad registered accountants on the basis of the registered accountant to audit risk research methods.
第一部分为引言，从研究背景及目的入手，在分析注册会计师国内外研究现状的基础上，探讨了注册会计师审计风险的研究方法。 - The second part was the basis of audit risk theory, the CPA to define risk, registered accountants on the main types of audit and audit risk characteristics were analyzed.
第二部分为审计风险的基础理论，界定了注册会计师审计风险，探讨了注册会计师审计的主要类型，并对审计风险的特征进行了分析。