会计师事务所对分所的执业行为和债务承担法律责任。
Accounting firms shall be legally responsible for the practicing behaviors and liabilities of their branch offices.
第一条为了加强对注册造价工程师的管理，规范注册造价工程师执业行为，维护社会公共利益，制定本办法。
Article 1 These Measures are formulated to strengthen the administration of certified cost engineers, regulate their practice and protect the public interests of the society.
律师民事责任是律师执业责任的一种，律师在从事法律服务过程中，律师的不当执业行为应当承担相应的民事责任。
Lawyer's civil liability, which should bear for his misconduct during law service, is a kind of lawyer's practice liability.
她的信用分数为780分，没有逾期未还款行为，而且她还用可爱的字眼描述了，作为一名执业护士，她准备如何开始自己的新生活。
She had a 780 credit score, no delinquencies, and wrote a lovely description of how she plans to start a new life as a nurse practitioner.
清楚地表达了执业人员和志愿人员追求的理想和必须遵循的行为规范。
It articulates the ideals to which we aspire as well as the behaviors that are mandatory in our professional and volunteer roles.
共识性准则描述了作为一个执业人士所努力支持的行为。
The aspirational standards describe the conduct that we strive to uphold as practitioners.
强制性准则建立起了严格的要求，在某些情况下，限制或禁止了执业人士的行为。
The mandatory standards establish firm requirements, and in some cases, limit or prohibit practitioner behavior.
本道德和专业行为规范描述了我们对自己以及全球项目管理领域执业人员的期望。
This Code of Ethics and Professional Conduct describes the expectations that we have of ourselves and our fellow practitioners in the global project management community.
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.
执业环境得当与否是注册会计师道德风险产生的关键外部影响因素，它决定了人追求自我满足的本性的诉求渠道是否最终表现为道德风险这种行为方式。
Environment is the key factor that influences CPA's moral hazard. It decides whether the way that human pursue the inherent instinct of own satisfying is finally moral hazard or not.
执业环境得当与否是注册会计师道德风险产生的关键外部影响因素，它决定了人追求自我满足的本性的诉求渠道是否最终表现为道德风险这种行为方式。
Environment is the key factor that influences CPA's moral hazard. It decides whether the way that human pursue the inherent instinct of own satisfying is finally moral hazard or not.
应用推荐