Independence is the soul of Certified Public Accountant (CPA) auditing.
审计独立性是注册会计师执行鉴证业务的灵魂。
She is the town clerk and a certified public accountant and notary public.
她身兼城镇文书、执业会计师和公证人数职。
Most recent financial report audited and certified by a certified public accountant.
九最近期经会计师查核签证之财务报告。
My wife worked as a Certified Public Accountant in an accounting company before marriage.
婚前我妻子在一家会计公司任注册会计师。
Article 33 a certified public accountant shall join an institute of certified public accountants.
第三十三条注册会计师应当加入注册会计师协会。
Chartered Financial Analyst, Certified Public Accountant, and Certified Management Accountant.
特许金融分析师，注册会计师、管理会计师认证。
So the auditing charge is the price of service product which offered by the Certified Public Accountant.
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。
One copy of the latest Audit Report issued by public accountant and the related accounting office registered under P.
由中国注册的会计师及其所在事务所为企业出具的验资报告复印件1份（核对原件）；
I worked as an accountant and it's been hard for me to find a job because I don't have a CPA [certified public accountant].
我曾经做过会计，现在我很难找到一份工作，因为我没有注册会计师证书。
A new concept of licensed quality cost of licensed public accountant is put forward from the value of products' quality.
从产品质量成本的理念出发，提出注册会计师行业执业质量成本的新概念。
Mr. Zhang Dahai , Manager of Financial Affairs, is a China-registered public accountant experienced in financial management.
张大海，获得了中国注册会计师资格，具有较为丰富的财务管理和会计实践经验。
Based on out countrys reality, this paper discussed the pattern of certified public accountant working as internal audit subject.
文章拟从我国实际出发，对注册会计师充任内部审计主体这一形式进行探讨。
However, to be a qualified professional accountant or a certified public accountant requires several years of study and experience.
然而，要成为一个合格的职业会计师或注册会计师则往往需要几年的学习和经验。
The fourth part discusses some measures we should take to perfect our management mode in profession of certified public accountant.
第四部分对完善我国注册会计师行业管理模式做一些探讨。
Accession to WTO will bring large impact on many businesses in our country, including the profession of certified public accountant.
加入WTO，将会给国内的许多行业带来很大冲击，注册会计师行业也不例外。
A good friend of mine is a public accountant. He has told me on numerous occasions that he dislikes his job - "that it bores him to death."
我有一个朋友，是公共会计师，他很多次告诉我他不喜欢他的工作，因为他的工作让他无聊得要死。
American quality control mechanism of certified public accountant plays a vital role in improving the quality of practice of CPA firms.
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。
The reports and items required to be published under the preceding Paragraph shall be audited and certified by a certified public accountant.
前项应行公告之报表及项目，应经会计师查核签证。
Chinese certified public accountant retained by the Company shall issue a capital verification report with regard to each capital contribution.
公司聘请的中国注册会计师应就每笔出资出具验资报告。
Under the simple audit principal-agent relations, the certified public accountant can keep more independence, so the auditing market is effective.
在简单审计委托关系下，注册会计师能保持较高的独立性，审计市场是有效率的；
One of fastest and most effective way to do this is to read, according to Irene Davis, a certified financial planner and certified public accountant.
其中最快速最有效的途径就是阅读注册理财师和注册会计师艾琳·戴维斯推荐的著作。
Those in the accounting field can earn the Certified Public Accountant designation by meeting experience and educational requirements and passing an exam.
在会计领域能够满足经验和教育背景的要求、并通过考试获得注册公共会计师称号。
The congenital flaw of exterior professional environment was the major reason of the unfair competition in the certified public accountant auditing market.
外部执业环境的先天性缺陷是注册会计师审计市场不正当竞争的主要原因。
How dose the certified public accountant industry supervising of our country deal with these questions become the focus that people pay close attention to.
我国的注册会计师行业监管该何去何从来应对这一波又一波的不足成为人们关注的焦点。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
Anyone without certified public accountant certificate shall be prohibited to undertake related activities using the title or in the name of certified public accountant.
禁止非注册会计师使用注册会计师的名称或者以注册会计师的名义从事有关活动。
Anyone without certified public accountant certificate shall be prohibited to undertake related activities using the title or in the name of certified public accountant.
禁止非注册会计师使用注册会计师的名称或者以注册会计师的名义从事有关活动。
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