public accounting firms
英 [ˈpʌblɪk əˈkaʊntɪŋ fɜːmz]
美 [ˈpʌblɪk əˈkaʊntɪŋ fɜːrmz]
网络 会计师事务所
双语例句
- Thus, public accounting firms often are called CPA firms.
因此，公共会计师事务所常被称为注册会计师事务所。 - China Association of certified public accountants shall be entitled to handle the accounting firms engaged in the illegal activities.
会计师事务所有违法违规行为的，由中国注册会计师协会处理。 - The securities and Exchange Commission, the main markets regulator, and the US public company accounting oversight board, a federal body that inspects auditing firms, both launched inquiries last year to better understand the size of this market.
主要市场监管机构美国证券交易委员会（sec）与监督审计师事务所的联邦机构美国上市公司会计监督委员会（pcaob），均于去年启动了调查，以更好地了解这个市场的规模。 - The laws require foreign public accounting firms to provide the SEC with paperwork involving any us-traded company, the SEC said in a statement.
sec在一份声明中表示，这些法律要求海外会计师事务所向sec提供涉及在美国交易的任何公司的文件。 - The associations of Certified Public Accountants of all provinces, autonomous regions, municipalities directly under the central government shall transmit the document to the accounting firms under their own jurisdictions.
请各省、自治区、直辖市注册会计师协会将此文转发辖内各会计事务所。 - We can't deny the saving of financial expenses which is owned to the scale effect of outsourcing. Moreover, the expertise and ability of public accounting firms is widely recognized.
业务外包的规模经济效益所带来的企业财务开支的节约是有目共睹的，会计师事务所的专业知识和执业能力也是受到一致公认的。 - Certified Public Accountants and public accounting firms shall carry out their business independently and impartially according to law and shall be protected by law.
注册会计师和会计师事务所依法独立、公正执行业务，受法律保护。 - James Doty, chairman of the Public Company Accounting Oversight Board, said the US would eventually have to act if China continued to prevent his staff from checking the work of Chinese audit firms.
美国上市公司会计监督委员会（PCAOB）主席詹姆斯多蒂（JamesDoty）表示，如果中国继续阻止该委员会审查中国审计公司的工作，美国最终会采取行动。 - Income allocation system established mainly focuses on traditional enterprises rather than knowledge-led enterprises such as public accounting firm at present. Human capital is the most important economic element in public accounting firms.
现有的收益分配研究基本上是针对传统企业，而不是会计师事务所这种以人力资本作为最重要的经济要素主导经营活动的现代知识型企业。 - Develop the middle-small public accounting firms to service the middle-small business enterprise
发展中小会计师事务所服务中小企业 - The legal responsibility appears inevitably in the course of auditing executed by public accounting firms.
会计师事务所对企业的审计过程中会产生必须由其中一方承担的法律责任。 - The theory of quality management is introduced into the Modern Risk-oriented Audit in this paper for constructing the new quality management system that adapting to the new Audit method for the Public accounting firms.
本文将审计质量管理与现代风险审计方法结合，旨在为会计师事务所建立专门适应于这种新的审计方法的质量管理模式。 - CPA's earning is one of the most outstanding problems of construction of certified public accountant, and is also an important restrict factor to the development of the accounting firms.
注册会计师的收入问题是当前注册会计师行业建设的突出问题之一，也是制约会计师事务所发展的一个重要因素。 - This paper discusses the factors that leading to the consolidations among the big public accounting firms and the impacts of consolidations on audit market.
最后，文章分析了“八大”之间的合并对美国审计市场结构等方面所造成的深刻影响。 - The reasons that the audit risk emerged are analyzed concerning CPAs and the public accounting firms, the subjects audited, the internal and external environments of the subjects, and so on.
对其形成原因做了详细的探讨，其形成原因有审计主体自身的原因、审计客体方面的原因、审计客体内外部环境方面的原因等； - An Empirical Study on the Correlation between Business Diversification of Public Accounting Firms and Audit Independence
会计公司业务多元化与审计独立性相关性的实证研究 - The accounting firm is an important carrier for the practice of certified public accountant ( CPA). Confronted by the increasing competition of the accounting service market, reforms and developments must be energetically promoted for the accounting firms.
会计师事务所是注册会计师执业的重要载体，面对竞争日益激烈的会计服务市场，必须大力推动会计师事务所的改革和发展。 - It has been proved in practice by the foreign studies that the Modern Risk-oriented Audit is efficient and scientific. Correct implementation of Modern Risk-oriented Audit will play an important role in helping public accounting firms to avoid the audit risk totally and systematically by strengthening audit quality management.
国外研究在实践已经表明现代风险导向审计的科学性与有效性，加强审计质量管理，正确实施现代风险导向审计，帮助我国会计师事务所全面系统地规避审计风险具有积极的意义。 - As a result, the mutual recognition has achieved theoretically and practically in the following three aspects: trying to enhance our public accounting firms 'market competitive power, improving audit quality, implementing scale expansion strategy.
因此，努力提高我国会计师事务所的市场竞争力，改善审计质量，实施规模化发展战略已成为理论界和实务界的共识。 - The Research on Consolidation between Public Accounting Firms Accounting treatment of public institutions 'intangible assets
会计师事务所合并问题研究论事业单位无形资产的会计处理方法 - We should improve the access conditions of certified public accountants and relevant special practicing qualifications, set access examinations or investigation content rationally and establish registering and managing systems of all special practicing qualifications of accounting firms.
应提高注册会计师及相关特种执业资格准入条件，合理设置准入考试或考察内容，建立会计师事务所各特种执业资格注册管理制度。 - All these provided potential possibilities for the development of industry expertise of public accounting firms.
这都为我国会计师事务所发展行业专长提供了潜在的可能性。 - Audit quality is always concerned by the social public. In recent years, people can hear complains on the low-quality auditing provided by national accounting firms from time to time. Audit fraud and audit failures were often reported too.
审计质量是社会关注的热点问题，近年来关于我国会计师事务所审计质量低下的评论也不绝于耳，审计舞弊、审计失败的报道也常见诸报端。 - Since the end of the 20th century, Chinese Public Accounting Firms have experienced three waves of consolidation.
20世纪末以来，我国会计师事务所已经历了三次合并浪潮。 - At last, this paper put forward several recommendations for the implementation of audit of internal control over financial reporting respectively for enterprises, public accounting firms and government regulators and associations on the base of the above analysis.
最后本文针对企业、会计师事务所以及行业监管机构三个主体对财务报告内部控制审计的实施分别提出了建议，以期有助于这项审计业务的顺利实施。 - There is no doubt that in order to improve the audit independence, the rotation of the CPAs and public accounting firms has been emphasized and adopted by government supervision domestic and overseas.
无疑，为了增强独立性，签字注册会计师以及会计师事务所的定期轮换制度已为国内外监管者所重视或采用。 - Our country "internal control audit guidelines" point out certified public accountants may put forward to carry out two audit, also can integrate the audit, for public accounting firms and the client could independently choose the space.
我国《企业内部控制审计指引》中提出注册会计师可以分别执行两种审计，也可以整合审计，为会计师事务所和委托方提供一定自主选择的空间。 - From the legal system, government supervisor and strengthen management, the industry of Certified Public Accountants, accounting firms strengthen quality control and Certified Public Accountants improve the professional standards of professional ethics of the five proposed specific measures guard against civil liability.
第四部分，从国家法制完善、政府加强监管、行业协会内部管理、会计师事务所加强质量控制、注册会计师提高职业道德专业水平五个方面提出了防范民事责任的具体对策。 - Elaborated the current situation of the merge of public accountant firms and the problems existing, and analysis the causes, through the relevant data collecting, analysis the effects of merger of accounting firms on audit fees from a side.
阐述了会计师事务所合并的现状以及存在的问题，并进行了成因分析。通过收集相关数据，从侧面分析了会计师事务所合并对审计收费的影响。 - With the completion of the Reorganization of Certified Public Accountants, regulation of accounting firms are increasingly standardized. Audit services went to a growing market, the relevant regulatory authorities in response to the audit fee to make a market standard pricing guide.
随着会计师事务所脱钩改制的完成，我国对会计师事务所的监管也越来越规范，审计服务越来越走向市场化，相关监管部门为应对审计收费做出了市场指导的定价标准。