第三条会计师事务所是依法设立并承办注册会计师业务的机构。
Article 3 a public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.
第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。
The bookkeeper simply enters data in financial records books; the accountant must understand entire system of records so that he or she can analyze and interpret business transaction.
注册会计师史密斯先生已被任命为本公司结束业务的清算人，他将代理本公司清偿清偿一切债清偿务并收取一切应收的欠款。
Smith, chartered accountant, has been appointed as liquidator to wind up the business and will discharge all the firm's liabilities and receive all payments due to it.
注册会计师应否承担法律责任应从民事法律的归责原则、因果关系、注册会计师验资业务本身等方面考虑。
Whether registered accountants should be responsible or not should consider the factors such as whose responsibility it is, causes and results, the work of registered accountants.
审计风险是注册会计师执行审计业务时所面临的风险。
Audit risk is the risk faced by CPAs when conducting audit service.
作为一名专业会计师不应有偏见、利益冲突或他人造成不必要的影响，无视专业或业务的判断。
A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments.
因使用不当造成的后果，与执行本验资业务的注册会计师及事务所无关。
Any result caused by improper usage of this report is irrelevant to the CPAs and accounting firm carrying out this capital verification.
他曾作为一名会计师的佛罗里达州立教育部。作为业务经理，一个社区心理卫生设施，以及在各个管理岗位。
He has worked as an accountant for the Florida State Department of Education, as Business Manager of a community mental health facility, and in various other management positions.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
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.
现在我和银行家，私营业主，律师和会计师都有业务往来。
Now I'm interacting with bankers, private equity shops, lawyers, and accountants.
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.
第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
Article 6 Certified public accountants and public accounting firms must abide by the law and administrative rules and regulations in business.
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.
第四部分对我国现有的注册会计师鉴证业务的基本类型进行了辨析，并说明了它们之间的区别。
The fourth part introduces the basic types of assurance service in the present, and gives the differences between them.
本文结合当前我国注册会计师审计活动的现状，对注册会计师审计业务及民事责任的基本规定进行了阐述。
The essay expound the basic stipulation of CPA's auditing business and civil responsibility through the analyst of the present conditions of CPA's auditing business of our country.
第七部分是全文的重点，提出了拓展我国注册会计师鉴证业务的几点建议。
The last part is the article's emphases, gives some advices to develop the assurance service.
我相信在持续不断的努力学习下，总有一天我能够成为一名懂得国际业务的会计师，能够在渤海钻探公司开拓国际市场中尽到自己的一份力。
I believe that after continuous hard study, one day I can become an international accountant and do my best for develop international market of BOHAI drilling engineering company limited.
注册会计师和会计师事务所依法执行业务，受法律保护。
The certified public accountants and the certified public accountants firm shall implement the operations according to law, and shall be protected by law.
激烈的竞争，复杂的经济业务，加之注册会计师对查找舞弊职责的忽视，为舞弊者提供了实施舞弊所必需的三个条件：机会、压力与借口。
Fierce competition, complicated business and CPAs' neglect of their responsibilities for detecting fraud supply fraud makers with three necessary conditions-opportunity, pressure and excuse.
审计独立性是注册会计师执行鉴证业务的灵魂。
Independence is the soul of Certified Public Accountant (CPA) auditing.
注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。
False auditing report and the CPAs' professional care are important factors for CPAs to bear liability.
第二部分介绍了注册会计师鉴证业务的含义与特征，并与相关服务进行了比较。
The second part introduces the meaning and characters of assurance service and compares it with other services.
第二部分介绍了注册会计师鉴证业务的含义与特征，并与相关服务进行了比较。
The second part introduces the meaning and characters of assurance service and compares it with other services.
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