The report must also state that the company's independent public accountant has attested to and reported on management's evaluation of internal control over financial reporting. 报告必须陈述,公司的独立的公共会计师已经证明和报告在财务报表之上的内部控制的管理的评价。
At least one of the independent directors must be a professional accountant. 至少有一位独立董事为专业会计师。
Some individuals offer their services as independent contractors. a lawyer or a public accountant may offer his or her services to a firm for a fee but is not considered an employee. 有的个人是作为独立的合同人提供服务的。律师和开业会计师为收费,而非作为雇员提供服务的。
The empirical research indicates that the independent trustee system, unhonesty penalty of CPA and scale of the accountant's office all take effect to capital market efficiency. 实证结论为:独立董事制度、CPA失信责任和事务所规模对于资本市场运行效率具有明显的影响。
The independent audit is an independent to point the registration accountant at provide the audit with the other certificate business hour should the keeping substantially with formality. 独立审计是指注册会计师在提供审计和其他鉴证业务时应当保持实质上和形式上的独立性。
Certificate of independent public accountant 独立公共会计师的审计证明书
Therefore, the independent that audit is a soul to register the accountant industry with the sill. 可见,审计的独立性是注册会计师执业的灵魂和基石。
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。
Being independent constitutes a fundamental requisite for a qualified CPA ( Certified public accountant) in their profession of audition. 对于注册会计师来说,保持独立性是保证其审计质量的最重要的因素。
Accounting information announcing independent auditing of list company are always hot topic in accountant area. 上市公司会计信息披露、独立审计一直是会计界的热门话题,国内外学者在这方面做了丰富的研究。
Talk about Improve Quality of Independent Audit of Registered Accountant 论提高注册会计师独立审计质量