chartered accountant

noun

1. 特许会计师
   a fully trained and qualified accountant

1. He is a chartered accountant, a member of Royal Canadian Military Institute, and a lecturer at the Institute.
   目前他是加拿大皇家军事学院的一名注册会计师，也是学院的委员和讲师。
2. Accountant who has passed the professional examination and is a member of the Institute of Chartered Accountant.
   通过专业考试并且是特许会计师协会的成员。
3. When the company was first formed, Mr. Miles? who is a Chartered Accountant?
   当初会司成立时，迈尔斯先生？？他是一位注册会计师？
4. He is a Chartered Accountant and Chartered Secretary and he also holds a Certificate in Direct Marketing from the Australian Direct Marketing Association.
   他是特许会计师、特许秘书，并持有澳大利亚直销协会的直销证书。
5. Whether they are a certified public accountant or a chartered accountant, they will have been taught how vital prudence is when preparing accounts, budgets and so forth.
   不管是注册会计师，还是特许会计师，他们都应该学过，在做账和预算等时候，谨慎是多么的重要。
6. The British equivalent for a CPA is called a chartered accountant.
   在英国，相当于CPA的人被称为特许会计师。
7. A chartered accountant will be held for infringement when issuing false capital verification reports.
   虚假验资是注册会计师承担验资侵权责任的前提条件。
8. My father is a chartered accountant and my mother is a banker.
   我父亲是注册会计师，母亲是银行家。
9. A Chartered Accountant and Chartered Secretary, KC was trained in the USA and Japan in Human Resource Development, Organisation Development and Consultancy.
   KC曾在美国和日本接受过人力资源发展、组织发展和咨询方面的培训。
10. Our country new promulgation audit criterion system on the establishment above the risk-oriented audit mode, this is helpful audits development in our country the development, pulls closer our country chartered accountant the profession standard and the international audit criterion distance.
    我国新颁布的审计准则体系就建立在风险导向审计模式之上，这有助于我国审计业的发展，拉近我国注册会计师行业标准与国际审计准则的距离。
11. Explore the change of long-term equity investment from the cost method to equity method& deliberate with the author of the appointed teaching material about examination of chartered accountant
    长期股权投资由成本法转权益法会计处理初探&与注册会计师考试指定辅导教材作者商榷
12. A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
    注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
13. With the background of internationalization of accountant criterion and audit criterion gradually. How to limits and the division chartered accountant's audit responsibility correctly has the important theory significance and the practice instruction significance.
    在我国会计准则，审计准则逐渐国际化趋同的背景下，如何合理界定和科学划分注册会计师的审计责任不仅具有重要的理论意义和实践指导意义。
14. The Audit Risk Encountered by Registered Chartered Accountant and Avoidable Measures
    注册会计师所遇审计风险及规避措施
15. Considering from the external factors the following factors cause accounting information's publishing losing true of the listed companies: The first factor is the main body of audit which is namely the chartered public accountant ( CPA).
    从上市公司外部角度来看，下列几个因素导致其会计信息披露失真：其一是审计主体即注册会计师因素。
16. And through the flexible supposition, the game model of the accounting information quality has been developed to analyze the game relationships between the listed company and chartered accountant, and the path is presented for governing distortion of the accounting information.
    并且放宽假设，对会计信息质量博弈模型进行了拓展，分析了上市公司和注册会计师之间在会计信息质量上的博弈关系，最后提出了治理会计信息失真的路径。
17. Must determine chartered accountant's legal liability, accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key.
    确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。
18. The third part has analyzed chartered accountant from four aspects the civil liability constitution important document.
    第三部分从四个方面解析了注册会计师民事责任的构成要件。
19. Therefore, the establishment and enhancement the civil liability system of the chartered accountant, strengthening their sense of responsibility and strictly enforcing their civil legal liability will keep well their professional ethics and working quality.
    因此，建立与完善注册会计师民事责任制度，强化注册会计师的责任意识，严格注册会计师的民事法律责任，以保证其职业道德和执业质量，有着十分重要的理论意义和实践价值。
20. The second part unifies our country current law to stipulate that elaborated chartered accountant the civil liability turns over to the responsibility principle.
    第二部分结合我国现行法律规定，阐述了注册会计师民事责任的归责原则。
21. Myself take has chartered accountant the qualifications the university teacher, utilizes the superficial knowledge, conducts the research to the related question.
    本人作为一名具有注册会计师资格的的高校教师，运用自己浅薄的知识，对相关问题进行研究。
22. In the auditing market, the auditing quality is the most important objective which throughout the whole chartered accountant auditing, and also is the accounting firms 'survival foundation.
    在审计市场上，审计质量始终是注册会计师审计的宗旨，也是会计师事务所生存的根基。
23. To audits the product quality along with the community the level of dependency to be getting higher and higher, chartered accountant faces audit risk oneself has surpassed the initial level greatly.
    随着社会各界对审计产品质量的依赖程度越来越高，注册会计师面临的审计风险已大大超越了最初的水平。
24. Chartered accountant who involves to the actual case the civil liability proposes own view.
    对新近案例涉及的注册会计师民事责任提出自己的看法。

noun

1. a British or Canadian accountant who is a member of a professional body that has a royal charter