They blocked access to their lucrative market to accounting firms from outside Hong Kong while convincing regulators to allow them to regulate themselves through the Hong Kong Institute of CPAs ( hkicpas). 香港的会计师们截断了外地会计师事务所进入香港赚钱的渠道,还说服了监管机构允许他们通过香港会计师公会进行自我监管。
Young CPAs expect that the elegant software applications they used in college will be at their work desks too, and that the experience will be similar. 年轻的注册会计师希望在大学中使用的优秀美观的软件和应用在工作中能同样使用,也希望能够获得类似的体验。
Nowadays, researches on the equilibrium auditing market, still focus on the game between managers and CPAs, while few has been done on the game between investors and CPAs. 目前利用博弈模型对均衡审计市场的研究还主要集中在管理者与注册会计师的博弈,而对投资人与注册会计师的博弈却很少触及。
Construction of CPAs 'engagement liability identification mechanism 注册会计师执业责任鉴定机制的构建
Any result caused by improper usage of this report is irrelevant to the CPAs and accounting firm carrying out this capital verification. 因使用不当造成的后果,与执行本验资业务的注册会计师及事务所无关。
The CPAs 'signature is treated by users of company accounts as an important assurance of the quality of accounting information. 注册会计师的签名被公司报表的使用者视为会计信息质量的重要保证。
American Institute of CPAs 美国注册会计师协会
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。
The result shows that CPAs tend to switch the opinions from unqualified opinions to qualified opinions by explanatory paragraphs and the previous audit opinion shows strong continuity. 而非标准审计意见是很多学者和公众所关注的对象,因为其将有力的显示上市公司财务报表中存在不可信任的内容或者上市公司在经营上有某些问题。
The report notes that in the wake of the economic crisis, forensic accounting has grown as a discipline for CPAs. 该报告表明,金融危机爆发之后,对注册会计师而言,法务会计已经成长为一门新兴的学科。
In China, the institute same as CICPA, which is responsible for administrating CPAs, is the Chinese Institute of Certified Public Accountants ( CICPA). 在中国,与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。
Academics agreed with the CPAs that critical and strategic thinking was the prime skill, but rated auditing skills and investigative ability as second and third. 专家学者认同注册会计师的看法,也将批判与战略性思维视为首要技能,但是位列第二、三位的是审计技能和调查能力。
Continuing education shall run through the whole professional career of CPAs. A CPA shall accept continuing education under the requirements of this System. 继续教育贯穿于注册会计师的整个执业生涯,注册会计师应当按照本制度的要求接受继续教育。
American CPAs in the View of Community-oriented Police Affairs and Police Education and Training 美国社区导向警务和警察教育培训视野下的CPAs
This report expresses the opinion of the independent CPAs about the business that adhered to the generally accepted accounting principles. 该报告表明了独立注册会计师对企业在执行公认原则方面的意见。
Several Fundamental Viewpoints about CPAs 'Liability for Civil Compensation of False Representation 注册会计师虚假陈述民事责任若干基本观点
Constitutive Requirements and Defense Causes of CPAs Liabilities for Compensation to the Third Party; the consumers may demand compensation from them or from the holders of the business licences. 注册会计师对第三人的执业赔偿责任之构成要件及抗辩事由消费者可以向其要求赔偿,也可以向营业执照的持有人要求赔偿。
Most of the people in the public accounting are licensed as certified public accountants ( CPAs). 从事公共会计的大多数人都是领有执照的注册会计师。
We report on the development of highly dispersive mirrors for chirped-pulse oscillators ( CPOs) and amplifiers ( CPAs). 报道了用于啁啾脉冲振荡器(CPO)和啁啾脉冲放大器(CPA)的高色散反射镜的进展。
The HKIAAT is governed by the Board, which is comprised of CPAs, lecturers and professors of education institutes. 协会受理事会监管,理事会乃由执业会计师及教育机构的教授及讲师组成。
You have to submit the financial statement audited by CPAs when you apply for such an enormous loan. 你在申请获得这么大笔贷款前要提交执业会计师审计的财务报表。
CPAs take ignominious part in these frauds though they are praised as 'economy policeman'. 在这些会计信息舞弊案件中,被誉为经济警察的注册会计师扮演了并不光彩的角色。
This essay tries to attest the CPAs industry independent-regulation mode in China from the theories and practice. 本文试图从注册会计师行业管制模式的理论和实践两方面来论证我国的注册会计师行业独立管制模式。
Audit risk is the risk faced by CPAs when conducting audit service. 审计风险是注册会计师执行审计业务时所面临的风险。
This thesis studies the problem on the CPAs how to carry out environmental audit. 本论文主要针对注册会计师如何进行环境审计加以研究。
CPAs maybe become the defendants because of their professional responsibilities on information disclosure in stock market. 会计师事务所由于在证券市场中承担的信息披露义务,可能再次成为证券民事诉讼的被告。
The change of accounting firm may imply that CPAs have lost their auditing independence. 会计师事务所的变更可能会导致注册会计师审计独立性降低。
But "path-depended" and restriction of CPAs's amount have reduced the demand of partnership. 现实中,由于路径依赖与事务所的市场准入限制,造成了对合伙制需求的减少。
But the CPAs have fostered some ugly phenomenon in practice process. 但是注册会计师在执业过程中也滋生了一些丑恶的现象。
In chapter two, we analyze the theory accorded by the regulation of the CPAs 'Industry. 第二章分析了注册会计师行业监管所依据的理论基础。