注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义。
CPA's professional liability insurance is the key both to enhance the ability of auditing firms to resist legal risk and to protect the investors injured by misrepresentation effectively.
为了提供税务服务，注册会计师必须在具有全面会计知识的同时，拥有广泛的税法、税务规章和法庭裁决方面的知识。
To render tax services, the CPA must have extensive knowledge of tax statutes, regulations, and court decisions, as well as a through knowledge of accounting.
因此对注册会计师行业管制的效果及改进的研究具有深远的历史意义和现实意义。
Therefore, the research on the effectiveness and improvement of the supervision of the CPA has far-reaching historical significance and practical significance.
第二十条注册会计师执行审计业务，遇有下列情形之一的，应当拒绝出具有关报告。
Article 20 in carrying out their audit services, certified public accountants may, under any of the following circumstances, refuse to produce a report to their clients.
对注册会计师如何执行合并会计报表审计业务、保证执业质量具有现实意义。
This paper is provided with realism signification to certified public accountants to perform CFS auditing procedure and ensuring assignment.
对注册会计师如何执行合并会计报表审计业务、保证执业质量具有现实意义。
This paper is provided with realism signification to certified public accountants to perform CFS auditing procedure and ensuring assignment.
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