继续教育贯穿于注册会计师的整个执业生涯,注册会计师应当按照本制度的要求接受继续教育。
Continuing education shall run through the whole professional career of CPAs. A CPA shall accept continuing education under the requirements of this System.
随着经注册会计师审计的上市公司造假案件的频频曝光,注册会计师行业的信誉危机和执业风险日益加剧。
With the exposure of false cases of listed companies which are audited by CPA, the credit crisis and professional risks of CPA profession prick up more and more.
主要从成本效益这一原则的正确运用出发,探讨了提高注册会计师执业质量、重建注册会计师诚信形象的新途径。
This article discusses from a new view on how to improve CPAs 'professional quality and restore CPAs 'public confidence mainly on cost-benefit principle's proper application.
注册会计师未遵守职业规范,审计缺乏独立性是中国目前注册会计师审计管理舞弊实际执业缺陷的主要原因。
Certified public accountants failure to comply with professional norms, audit lack independence is China at present registered accountants audit management fraud actual practice defect main reasons.
对于注册会计师执业责任的鉴定,中注协出台的中国注册会计师执业责任鉴定委员会暂行规则相关规定的内容值得商榷。
Regarding CPA legal liability appraisal, the related contents in provisional rule of Chinese CPA legal liability appraisal council should be open to deliberation.
注册会计师避免法律诉讼的对策是:优化注册会计师的执业环境;树立良好的职业道德;
While the countermeasures for them to avoid legal suitcases are: to improve CPA's working conditions;
注册会计师避免法律诉讼的对策是:优化注册会计师的执业环境;树立良好的职业道德;
While the countermeasures for them to avoid legal suitcases are: to improve CPA's working conditions;
应用推荐