她身兼城镇文书、执业会计师和公证人数职。
She is the town clerk and a certified public accountant and notary public.
本人指导工作团队制作出严谨的报告，并训练部分成员参加当地的执业会计师执照考试。
I guided my teams in producing meticulous reports, and trained some of them for the local CPA test.
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。
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.
“如果你在50美分一股的时候买入了微软，你的孩子们会爱死你的。”美国执业会计师协会的副总裁TomOchsenschlager如是说。
"If you bought Microsoft stock for 50 cents a share, your kids will love you for this," says Tom Ochsenschlager, a VP at the American Institute of Certified Public Accountants.
在公共会计中，一个会计师可以以一个个体或公共会计事务所的职员执业。
In public accounting, an accountant may practice as an individual or as a member of a public accounting firm.
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。
The congenital flaw of exterior professional environment was the major reason of the unfair competition in the certified public accountant auditing market.
另外一个极端，执业过失险承保了医生，律师，和会计师的潜在责任，与每年的保费量相比，产生了大量的浮存。
At the other extreme, malpractice insurance covering the potential liabilities of doctors, lawyers and accountants produces a very high amount of float compared to annual premium volume.
从产品质量成本的理念出发，提出注册会计师行业执业质量成本的新概念。
A new concept of licensed quality cost of licensed public accountant is put forward from the value of products' quality.
其中，文章首先从会计师、会计师事务所和市场运行的法律体制等方面，全面、系统地分析了会计师执业存在的问题。
First, it analyzes the problems for certified accountants in detail and in system, through certified accountants, accounting firm and law system in market function.
会计造假的原因是多方面的，包括公司治理结构不健全、内部人控制行为严重、公司管理层的自利行为、注册会计师执业不公等；
There are varies reasons for distortion in accounting including deficiency on company father frame, inboard control, manager self-benefit, CPA cheat and so on.
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.
注册会计师在执业过程中收益与风险并存，地位与责任并重。
Certified accountant's income and risk are coexisting in operation, position and responsibility are regarded as equally important.
可见，审计的独立性是注册会计师执业的灵魂和基石。
Therefore, the independent that audit is a soul to register the accountant industry with the sill.
审计独立性是注册会计师执业的灵魂。
The auditor 's independence is regarded as the disciple of a master soul.
近年来，为了降低注册会计师的执业风险，西方国家纷纷推出了这一险种。
In the West, it was in succession to carry out this insurance in order to reduce CPA's professional risk in recent years.
对于有限责任会计师事务所，应修订相关法律规定，直溯注册会计师的执业责任。
For the limited liability accounting firms, relevant laws and regulations should be revised, in order to Hold the Professional liability of CPA directly.
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.
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.
第三章分析了目前我国注册会计师行业在制度本身、执业状况和外部因素方面存在的问题。
In chapter four, we analyze and appraise the actuality of the management system of our CPAs' Industry and its faults.
同时，注册会计师专业胜任能力低，执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。
In addition, their professional competence are inferior, the shortcomings of working environment and audit system on CPA lead to their low professional morality.
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.
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.
第四，强化我国注册会计师的执业能力和本土事务所的竞争能力。
Fourth, strengthen Certified Public Accountants 'abilities and local firm's competitiveness.
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;
审计独立性是注册会计师执业的灵魂。
The auditor's independence is regarded as the disciple of a master soul.
立信现有从业人员近3000名，其中执业注册会计师700多名。
Ltd. had more than 3,000 employees, among which there are more than 700 certified public accountants.
立信现有从业人员近3000名，其中执业注册会计师700多名。
Ltd. had more than 3,000 employees, among which there are more than 700 certified public accountants.
应用推荐