Thus, Public accounting firms often are called CPA firms.
因此，公共会计师事务所常被称为注册会计师事务所。
The size of the CPA firms determine the independent status to large extent;
盈余管理程度越大的公司，注册会计师更容易发生审计意见变通；
Neither the Big Four mainland affiliates nor other Chinese CPA firms will touch them.
四大中国分支机构和其他中国注册会计师事务所都将不愿接手。
As the main participant of accounting service, CPA firms also begins to realize the importance of marketing.
作为会计服务市场主体的会计师事务所，也开始意识到营销的重要性。
The primary services offered by CPA firms include Auditing, income tax services, and management advisory services.
注册会计师事务所提供的服务主要包括审计、所得税筹划与安排和管理咨询等。
However, CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
American quality control mechanism of certified public accountant plays a vital role in improving the quality of practice of CPA firms.
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。
Only after the strategy we re accepted, could the Chinese CPA firms face the challenge of China's entry to WTO overcome their difficulties.
也只有采取以上策略，我国的会计师事务所才能更好的迎接加入WTO的挑战。
Big CPA firms have the advantage of scale economy, but the scale economy, which mainly appears in the large market segment, doesn't exist everywhere.
大型会计师事务所具有规模优势，但规模优势并非无处不在，它主要体现在大客户市场上。
PRC CPA firms will audit the financial statements of small enterprises and issue audit reports based on the new 'Accounting Regulations For Small Enterprise'.
会计师事务所以《小企业会计制度》为会计标准对小企业进行审计，出具审计报告。
Specifically, there are many structural differences between "big four" and native CPA firms, and the members of "big four" are also different from each other.
但是，我国本土大所与国际“四大”所相比，在要素结构上有较大的区别，而国际“四大”所之间在要素结构上也各具特色。
It is found that several representatively big CPA firms have been existed in the audit market of China, including members of "big four" and some native CPA firms.
本文找到的证据为我国审计市场中存在典型的几个大型会计师事务所，这样的大所既有国际“四大”在中国的成员所，也有我国的本土所；
CPA auditing; accountant firms; auditing market; market structure; market concentration; state of competition.
注册会计师审计；会计师事务所；审计市场；市场结构；市场集中度；竞争态势。
For the limited liability accounting firms, relevant laws and regulations should be revised, in order to Hold the Professional liability of CPA directly.
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。
Chapter three presenting CPA audit risk, respectively, from the audit projects, accounting firms, registration division of the audit profession;
第三章注册会计师审计风险成因分析，分别从审计项目、会计师事务所、注册师审计行业分析审计风险成因；
Chapter three presenting CPA audit risk, respectively, from the audit projects, accounting firms, registration division of the audit profession;
第三章注册会计师审计风险成因分析，分别从审计项目、会计师事务所、注册师审计行业分析审计风险成因；
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