Therefore, this essay focuses on the civil liabilities of the accounting firms.
故本文主要讨论会计师事务所的民事责任。
At present in domestic, the Accounting firms can be divided into "big-four" and "non-big-four" two broad categories.
目前在国内，按照会计师事务所规模及背景可分为“四大”和“非四大”两大类。
The civil liabilities of the accounting firms include the liabilities to the clients and to the parties in interest.
会计师事务所的民事责任包括对委托人和利害关系人的民事责任。
The author in favor of the "dualism", and that the accounting firms and CPA's civil liability depends on the organized form of the accounting firms.
笔者赞成“二元论”，且认为会计师事务所及其注册会计师民事责任的承担方式取决于会计师事务所的组织形式。
Abstracts of the franchiser's financial and accounting reports and of the audit reports in the last two years audited by the accounting firms or auditing firms.
最近2年的经会计师事务所或审计事务所审计的特许人财务会计报告摘要和审计报告摘要。
For sharing with audit market, the accounting firms either improve the audit efficiency to cut down the audit cost, or maintain "unusual relations" with clients.
会计师事务所为了能在审计市场上保持自己的一席之地，要么努力提高效率，降低审计成本，要么与客户保持一种“非正常”的关系。
The Disciplinary Commission shall be mainly responsible for punishing the accounting firms and the certified public accountants who violate the regulations or disciplines.
惩戒委员会主要负责对违规违纪的会计师事务所和注册会计师予以惩戒。
The bill creates an oversight board with the authority to investigate and punish accounting firms.
该法案创建了一个有权调查并处罚会计师事务所的监督委员会。
Accounting firms, for example, are busiest in the winter and early spring, so summer is a great time for them to build and train their staff," Coffey says.
例如，会计师事务所冬季和开春时期是最忙的，所以，夏季对他们来说，是打造团队，培训人才的最佳时机，”科菲表示。
Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.
利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。
That will make a lot of firms look wobblier: a survey by PricewaterhouseCoopers, an accounting firm, found that it would add about 58% to the average company's interest-bearing debt.
这使很多企业心惊肉跳：普华永道是一家会计师事务所，它发现新规定会使一般企业的带息债务增加约58%。
I call for the Big Four accounting firms, the Big Four Banks and the CICPA to get together to work out a system for online confirmations.
我呼吁四大会计师事务所，四大行和中国注册会计师协会协力合作，推出一个网上询证系统。
With just four big accounting firms remaining, and none of the next tier big enough to take up the slack, the corporate world cannot easily handle another accounting-firm failure.
只剩下另外四大会计师事务所，也没有任何其他会计师事务能达到足够规模再与它们并称“五大会计师事务所”。
Prior to the new accounting rulings, which are known as FAS 115-2 and FAS 124- 2, financial firms were forced to regularly assign market prices to securities they hold for eventual sale.
实行FAS 115-2和FAS 124- 2会计新规前，金融机构强制要求经常对待售债券按市值重新定价。
It COULD be seen as a cry for help: the world's biggest accounting firms on November 8th unveiled their vision for the auditing business of the future.
大概可以看作是呼救求援吧：11月8日，世界上最大的几家会计公司发表了他们对未来审计行业的展望。
The big firms were among the first to win blue-chip American and European clients and to adopt blue-chip governance and accounting norms themselves.
这些大公司是第一批赢得欧美热门客户的公司，也是第一批通过调整蓝筹监管和会计规范自己的人？
Accounting experts say the Lehman report will not be "an Enron" for Ernst & Young, in part because with only four big accounting firms remaining, clients do not have many options to move elsewhere.
会计专家表示，这份报告不会成为安永的“安然门”，这在一定程度上是因为目前仅剩四大会计师事务所，客户没有太多其它选择。
In the first quarter oil firms drilled the same number of Wells to delineate past discoveries as they had a year before, according to Deloitte, an accounting firm.
据德勤会计师事务所的统计，第一季度石油企业按照以前发现的石油储藏而钻探的油井数量与去年持平。
In large accounting firms every - where it is now common to see a female accountant wooing and winning the clients and the mathematical accounting work delegated to the junior males in the back room.
如今，在各地的大型会计师事务所里，人们常常能看见女会计师在讨好顾客，赢得顾客，而数学会计工作则委托给里屋的男性下级。
Others think the best solution is to help the second-tier accounting firms audit the big companies.
其他人认为最好的办法是让稍次一些的审计所去审计那些大公司。
The big accounting firms offer formal career breaks that allow staff to take unpaid leave from work.
大的财务公司提供正式的职业暂歇，允许员工停薪留职。
The big accounting firms offer formal career breaks that allow staff to take unpaid leave from work.
大的财务公司提供正式的职业暂歇，允许员工停薪留职。
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