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。
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。
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。
The essay discussed the auditing liability of certified public accountant(CPA) and its constitutive requirements, principle of liability delimitation, causality and compensation for damage.
本文系统阐述了注册会计师审计责任的构成要件、归责原则、因果关系以及损害赔偿。
Mr. vincent k. y. chan is the founder of the firm. he is a certified public accountant and has over10years of experience of accounting internal controls auditing and taxation.
陈建业执业会计师为陈建业会计师行之创办人，他有超过十年以上的会计、内部及外部审计、税务经验。
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；
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；
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