certified accountant
英 [ˈsɜːtɪfaɪd əˈkaʊntənt]
美 [ˈsɜːrtɪfaɪd əˈkaʊntənt]
（英）合格会计师，（美）持有国家颁发的许可证的合格会计师，会计师
双语例句
- Balance sheets and profit and loss accounts of the investor over the past three years audited by a certified accountant or an accounting firm.
经注册会计师或者会计事务所审计的投资方最近三年的资产负债表和损益表。 - If the certified accountant directly goes to the designated foreign exchange bank for inquiry, the bank shall make the reply on that exact day.
如果注册会计师直接到外汇指定银行询证，外汇指定银行应当在当日予以回复。 - A certified accountant or a CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.
注册会计师（或CPA，注册会计师的缩写），必须通过一系列考试方可得到证书。 - According to the appraisal of securities investors, certified accountant, securities supervision department, it is seriously in present disclosure of information of listed company of our country.
依据证券投资者、注册会计师、证券监管部门的评价，当前我国上市公司信息披露失信严重。 - So strengthen the study on certified accountant's legal liability, set up perfect civil compensation mechanism, to maintaining the order of security market, protecting investor's interests, and it is all with important significance to renew public trust to the certified accountant trade.
因此加强对注册会计师法律责任的研究，建立完善的民事赔偿机制，对维护证券市场秩序、保护投资者利益，以及对注册会计师行业重树公信力都是具有重要意义的。 - Should strengthen the formulation of independent auditing criterion, improve the certified accountant's professional ability, strengthen the discipline of the violator, in order to take precautions against the risk of auditing effectively.
应加强独立审计准则的制定，提高注册会计师的专业能力，加大对违规者的惩戒力度，以有效防范审计风险。 - We also verified that the certified accountant's auditing suggestion can discern the behavior of earnings management in the listed company to a certain extent.
同时我们还证实了注册会计师的审计意见在一定程度上能够对上市公司的利润调节行为进行识别。 - Because the legal liability among certified accountant and customer is more clear, originally analyse the civil liability question to the third person of certified accountant mainly partly.
山于注册会计师与客户间的法律责任比较明确，本部分主要分析了注册会计师对第三人的民事责任问题。 - The auditor's experience and ability, morals quality, it determines certified accountant's auditing risk undertaken to audit the perfection degree of the method and laws and regulations.
审计人员的经验和能力、道德素质、审计方法以及法律法规的完善程度都决定了注册会计师所承担的审计风险。 - America is a country that first established the audit committee system, it has the duty and function of America registered certified accountant association, internal auditor association, national negotiable securities association, against false financial statement committee, legal association, etc.
美国是世界上最早建立审计委员会制度的国家，并有美国注册会计师协会、内部审计师协会、国家证券商协会、反对虚假财务报告委员会、法律协会等一系列组织研究审计委员会职责和功能。 - This article mainly analyzes the realistic problems in the law environment for the certified accountant field and makes a probe of the optimization of the law environment and the confirmation of the legal liability for the certified accountants.
本文主要就注册会计师行业法律环境中存在的现实问题加以分析，并对注册会计师执业法律环境的优化与法律责任的确定进行探讨。 - This kind of behavior of the listed company has influenced accounting information quality and endangers the sincerity on the stock market and certified accountant trade; it made the stock market tend towards collapsing, too.
上市公司财务报表粉饰行为的泛滥严重影响了会计信息的质量，甚至于引起了中国股票市场和注册会计师行业的诚信危机，使得股票市场被边缘化。 - The legal liability cost is too low, is the important and key factor of impelling the certified accountant to dare to make the fake.
法律责任成本太低，是促使注册会计师敢于造假的重要和关键性因素。 - In the establishment of the certified accountant's civil responsibility-belonged principle, the special feature of independent auditing and protecting the consumer's interest should be considered. The liability with fault and liability without fault can solve this problem easily.
注册会计师民事责任归责原则的确定，应当同时考虑独立审计的特点和保护投资者利益两个方面，无过错责任均不和过错责任能很好地解决这一问题。 - Deal well with the problem of certified accountant's legal liability, will play an inestimable role to the orderly operation in security market and legal construction of market economy.
解决好注册会计师法律责任问题，对于我国证券市场健康有序的运行、市场经济的法制建设将起到不可估量的作用。 - Intermediary Reputation Hypothesis, as its name suggests, is that the price of stocks sold on commission or audited by well-known intermediary institutions would be lower than that by ordinary certified accountant offices.
中介机构声誉假说认为，知名中介机构所承销或审计的新股发行抑价程度要低于普通会计师事务所的。 - From the birth of certified accountant to now, there are about three hundreds years of developing history for international accountant practices, and their audit technology and management level has reached to mature stage.
从18世纪的南海泡沫事件催生注册会计师的诞生至今，国际会计师事务所已发展近三百年的历史，其审计技术和管理水平也已达到成熟阶段。 - The first part has introduced the present information announcing relation with certified accountant of security market.
第一部份介绍了当前证券市场信息披露与注册会计师的关系。 - Certified accountant's income and risk are coexisting in operation, position and responsibility are regarded as equally important.
注册会计师在执业过程中收益与风险并存，地位与责任并重。 - Behaviour of the Certified Accountant and the Independent Audition System
注册会计师行为与独立审计制度 - This paper starts with the auditing importance level, on the basis of the new knowledge to the important level, confirm importance level and raise to certified accountant report form user go on relevant research to certified accountant working satisfaction, proposed the relevant suggestion.
从审计重要性水平入手，基于对重要性水平的新认识，对注册会计师确定重要性水平和提高报表使用者对注册会计师工作满意程度方面进行了有关研究，提出了相关建议。 - The certified accountant can plan the audit work according to the importance level, confirm that audits the range, design the scale of samples, Appraise and audit the result and publish the suggestion of auditing on the accounting statement.
注册会计师可以根据重要性水平规划审计工作，确定审计范围，设计样本规模，评价审计结果并对会计报表发表审计意见。 - In the beginning of the 1980s, Chinese government has resumed certified accountant's system to meet the open policy and the need of development of the Sino-foreign joint ventures.
20世纪80年代初，为了适应对外开放政策和发展中外合资企业的需要，我国政府恢复了注册会计师制度。 - Discussion of Certified Accountant Alternation and Accounting Firm Fraud
注册会计师变更和会计师事务所欺诈问题探讨 - The fourth part Probing into the composition important document of civil liability and reason of contradicting, certified accountant's liability for tort is formed by four important documents: State the behavior, fault, damage the fact and causality falsly;
第四部分探讨民事责任的构成要件和抗辩理由，注册会计师侵权责任由四个要件构成：虚假陈述行为、过错、损害事实和因果关系； - Taking stock A as a sampling research, which has been listed on the market in the Shanghai Securities Exchange from January in 1996 to March in 2003, this positive study has shown the hypothesis of the certified accountant offices reputation is misplaced in China.
以我国1996年1月至2003年3月在沪市发行上市的A股为样本，实证研究结果显示在我国这一假说并不完全成立。 - First of all, we should improve audit authority, keep certified accountant's independence independently;
首先，要提高独立审计权威，保持注册会计师独立性； - With the development of China Certified Accountant Industry, the insurance company also has offered a new insurance kind for the accountant's firm too-the liability insurance of industry that holds certified accountant.
随着中国注册会计师业的发展，保险公司也为会计师事务所开设了一个新的险种&注册会计师执业责任保险。 - Some problems existing when audited to the accounting policy modification behavior of listed company, this text separately from accounting criterion, supervision department, Company administration structure and certified accountant audit odd get the policy recommendations.
针对上市公司会计政策变更行为审计中存在的一些问题，本文分别从会计准则、监管部门、公司内部治理结构以及注册会计师审计几个方面提出了政策建议。 - It has been nearly 30 years since China restored the certified accountant system.
我国恢复注册会计师制度已有近三十年历史。