美国注册会计师质量控制机制对提高事务所的审计服务质量起到了极其重要的作用。
American quality control mechanism of certified public accountant plays a vital role in improving the quality of practice of CPA firms.
在中国，与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。
In China, the institute same as CICPA, which is responsible for administrating CPAs, is the Chinese institute of Certified Public Accountants (CICPA).
在财务准则委员会诞生之前，美国注册会计师协会（AICPA）的会计原则委员会（APB）实现定义会计原则的功能。
Before the creation of the FASB, the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles.
财务部经理：可信任的注册会计师，中英文流利，有10至15年财务工作经验，并有在美国跨国公司工作经验。
Accounting Manager: trustworthy certified accountant fluent in both Mandarin and English, with 10 to 15 years of accounting experience, some of which is with a us Multinational Corporation.
新法案的颁布对美国传统法规做了很多突破性的变革，注册会计师和会计师事务所无疑也因此受到重大影响。
The new act makes creative reformation on traditional law, and registered accountants and accounting companies will be affected greatly.
会计公司为招揽审计业务，采用低价进入式定价策略，期望通过签订较长期的审计约定来弥补前期的损失，美国会计协会认为这种审计定价策略会损害注册会计师的独立性。
Accounting firms adopt low- bailing pricing strategy in order to get more audit arrangements and to build long- term corporate relation to cover their lost in the early term.
然而，无论是证券市场尚处于弱式有效阶段的我国还是已处于半强式阶段的美国，注册会计师虚假陈述都是无法避免及无法根除的。
However, both in the weak efficiency stock market of China or the semi-strong stage of the United States, CPA false statements can not be avoided, or eradicated.
由于安然事件的影响，安达信会计师事务所宣告解体，这些重大事件给美国和世界注册会计师行业带来了巨大的冲击。
Owing to the Enron event, the Andersen CPA firm collapsed, such events had crucial influences on American and world CPA industry.
美国《2002年萨班尼斯—奥克斯利法案》对中国注册会计师行业监管的启示：应理顺注册会计师行业的管理体制；
《the Sarbanes-Oxley Art of 2002》was established. Some implications were brought to Chinese CPA. First, we should compose the management system of Chinese CPA;
美国《2002年萨班尼斯—奥克斯利法案》对中国注册会计师行业监管的启示：应理顺注册会计师行业的管理体制；
《the Sarbanes-Oxley Art of 2002》was established. Some implications were brought to Chinese CPA. First, we should compose the management system of Chinese CPA;
应用推荐