官师制度是官学教育的重要组成部分。
Institution of the official teachers is the important part of the official education.
第三篇研究注册会计师制度变迁的绩效问题。
通过比较分析，提出总会计师制度向CFO制度转变要结合中国国情，并且是一个渐进的过程。
With comparison and analysis, it is proposed that the transformation of general accountant system into CFO system should be combine with China's actual conditions step by step.
注册测绘师考试是我国目前开始实行的注册测绘师制度的一个基本程序，考试大纲中包含了控制测量学的教学内容。
The registered surveyor test is a basic program of registered survey system that are carried out in our country presently.
对我国注册建筑师制度与世界贸易组织文件的相关内容进行比较，指出了存在的差异，提出了与世界接轨的具体措施。
Comparing the system of register architect, in our country, with the interrelated content in the documents of WTO, it shows differences.
在加纳和其他一些国家，会计师们正在采用一种新的财务报表制度。
Accountants in Ghana and other countries are adopting a new system of financial reporting.
一些分析师将这种不满和不信任归因于现代医疗保健的制度、基础设施、培训、奖励措施以及导向。
Some analysts attribute this dissatisfaction and mistrust to the system, the infrastructure, the training, the incentives, and the orientation of modern medical care.
从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。
The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.
在我遇到KS之前，我曾把我的力量给予各类“更高”存有：天使、圣主、上师，等级制度……应有尽有。
Before I encountered KS, I gave my power away to all sorts of 'higher' beings: angels, masters, teachers, hierarchies, you name it.
审计测试以及审计报告、与被审对象的讨论等都会加深审计师对制度流程的理解。
Audit testing will provide further details, and report writing and discussions with staff will usually enhance the auditor's understanding of the system.
可以说，建立建造师执业资格制度是与国际接轨、开拓国际建筑市场的客观要求。
Therefore, establishment of RC system could be regarded as the objective requirement for Chinese construction industry to enter and compete in global construction market.
审计师描述流程的深入程度取决于他对制度流程的理解。
The extent that auditors can document the system will obviously reflect the knowledge and understanding they have developed.
在对注册资产评估师过失的判定标准上采职业标准，具体适用上可结合评估行为准则、专家辅助人制度和当事人的约定标准。
The judge standard of the fault adopts job standard and combines evaluation behavior principle, expert assessor system and the party's agreement standard.
总会计师委派制度的研究，对完善中国石化财务监控体系，加强对分（子）公司实行科学、规范、有效的管理将起到推动作用。
The study of this system will promote the perfection of Sinopec financial supervision, strengthen scientific, standardized and effective management of sub companies.
注册建造师作为一项执业资格制度，1834年起源于英国，迄今已有170年的历史。
As a vocational qualification system, RC originated in UK in 1834 and has 170-year history. In UK, all vocational qualifications are under management of corresponding professional institutes.
对“制度和准则”中尚不明确的重要计提比例加以明确规定；专业资产评估师应对资产减值准备计提有所帮助；
Asset Devaluation Standard should be made to indicate the accurate implication of each judgment standard, to stipulate the imprecise important calculation ratio in institution and standard.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险，它有助于注册会计师行业的自律，可从责任制度安排上保证注册会计师行业的诚信。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
其次注册会计师要考虑客户的控制制度，(尤其是财务控制制度)如何防止和发现这些错报，也就是控制风险。
Secondly the auditor considers how the client's control systems, (particularly financial ones), prevent and detect those misstatements. This is referred to as control risk.
总会计师委派制度的研究，对完善中国石化财务监控体系，加强对分(子)公司实行科学、规范、有效的管理将起到推动作用。
The study of general accountant appointing system will promote the perfection of financial supervision system in Sinopec, and strengthen scientific, standard and effective management of subsidiaries.
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.
组织实施注册安全工程师执业资格制度，监督和指导注册安全工程师执业资格考试和注册工作。
To organize and implement the certified qualification system for safety engineers, supervise and guide the administration of examinations and registrations of certified safety engineers.
国际财务管理师协会将是全球制定和建立具有深远影响的重大金融政策，法规和制度并传播相应知识的领头人。
IFMA is to be the global leader in developing and disseminating knowledge about financial tools, policies, rules, and regulations affecting the making of sound financial decisions.
乔斯华·罗恩提出财务报表保险制度，目的在于增强注册会计师独立性，抑制上市公司的舞弊行为。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
注册资产评估师执业资格考试是注册资产评估师执业资格制度的重要组成部分，也是评估业管理的重要组成部分。
The qualification examination of CPV (Certified Public Valuer) isan important composition of the practical qualification system of CPV, and themanagement of the valuation industry as well.
注册会计师诚信缺失的根源在于制度缺陷。
The root cause of the loss of CPAs sincerity lies in the deficiency of system proper.
注册会计师诚信缺失的根源在于制度缺陷。
The root cause of the loss of CPAs sincerity lies in the deficiency of system proper.
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