一些则更加激进:由监管者任命公司的审计师,或者分拆像这四大会计师事务所那样的,提供各种专业服务的庞然大物。
Some are more dramatic: having auditors appointed by regulators, or stripping out audit firms from the multidisciplinary monsters the Big Four have become.
在美国是禁止会计师提供他们所进行审计的公司以非审计服务的。
In America, accountants are barred from providing most non-audit services to firms they audit.
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性?
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
不对上市公司提供会计或内部审计服务。
Not providing accountancy or internal audit services for listed audit clients.
从事商务、法律、税务、会计、审计等各类咨询服务性业务的代表机构,统一采取据实申报纳税的方法。
Those engaged in various consulting service businesses of commerce, law, taxation, accounting, auditing, etc. shall adopt a unified method to file tax returns according to the real situation of each.
本文试图从审计服务拍卖的角度出发,分析规模不同的会计师事务所在拍卖中将如何决定他们的竞标价格。
This paper tries to consider from the perspective of audit service auction, analysis how to decide their bidding in the auction according to the different scales of accountant office.
提供法律、会计、审计咨询中介服务;
Offering consulting and agency service in laws, accounting and auditing;
从性质上看,审计费用就是注册会计师提供审计服务产品的价格。
So the auditing charge is the price of service product which offered by the Certified Public Accountant.
然而,在相当长的时间内,审计服务一直是注册会计师行业的核心业务,非审计服务并未引起人们的关注。
However, within quite a long time, audit was regarded as the key business of CPA profession, while non-audit services did not arouse people's attention.
随着信息时代的到来,会计师事务所向客户提供非审计服务已成为一种世界潮流。
With the coming of the era of information, it is a kind of world trend that the accountant office provide non-auditing services to customers.
与此同时,审计服务市场的激烈竞争要求会计师事务所提高审计效率,降低审计成本,增加审计服务的价值。
At the same time, the audit service market steep competition requests the accounting firm enhance audit efficiency, reduce the audit cost, increase audit service value.
另一种观点认为,非审计服务加强了注册会计师和被审计单位的经济联系,损害了审计独立性。
Another standpoint view non-audit services will strengthen the economic links between customer and incumbent auditor, which will damage auditor independence.
美国注册会计师质量控制机制对提高事务所的审计服务质量起到了极其重要的作用。
American quality control mechanism of certified public accountant plays a vital role in improving the quality of practice of CPA firms.
注册会计师事务所提供的服务主要包括审计、所得税筹划与安排和管理咨询等。
The primary services offered by CPA firms include Auditing, income tax services, and management advisory services.
主要服务商业诉讼、审计、税务、会计、注册成立公司及公司秘书。
Services include litigation support, audit assurance, HK and overseas company formation, taxation, accountancy, secretarial service and business advisory.
为企业提供内部控制审计服务的会计师事务所,不得同时为同一企业提供内部控制评价服务。
Any accounting firm that provides audit services of internal control to an enterprise shall not provide evaluation services of internal control to the same enterprise.
然而注册会计师审计作为一种中介服务,不可能发现企业的所有问题。
However, CPA audit as an intermediary service cannot find all the problems of enterprises.
会计师事务所作为审计服务的提供者和审计价格的制定者,具有隐性的社会监督责任,那么其审计独立性和审计定价尤为重要。
As a provider of audit services and audit price makers, accounting firm with hidden social supervise responsibilities, its independence and audit pricing is particularly important.
如何采取有效的手段防范和控制审计风险,最大限度地降低风险给自身带来的损失已成为会计服务机构的当务之急。
How to guard against and control audit risk by adopting valid means, reduce the loss that the risk brings to a minimum level have become an urgent matter for accountants.
2009年1月,立信会计师事务所加入了BDO国际集团,业务扩展到为委托人提供境外审计服务。
In January 2009, SHU LUN PAN CPAs co., Ltd. joined BDO International, and its business scopes extended to providing clients with audit services abroad.
中国注册会计师道德准则有制定总则来评估提供非保证服务是否会产生自我评价的威胁从而影响我们的审计独立性。
The CICPA ethical guidelines have provided general principles to assess whether the provision of nonassurance services might create selfreview threat against our audit independence.
中国注册会计师道德准则有制定总则来评估提供非保证服务是否会产生自我评价的威胁从而影响我们的审计独立性。
The CICPA ethical guidelines have provided general principles to assess whether the provision of nonassurance services might create selfreview threat against our audit independence.
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