The principal function of CPAs is auditing.
注册会计师的首要职责是审计。
Taught professional training courses for CPAs for over 20 years.
多年注册会计师专业培训课程教学经验。
Audit risk is the risk faced by CPAs when conducting audit service.
审计风险是注册会计师执行审计业务时所面临的风险。
The object of the regulation involves the micro level of CPAs industry.
管制的对象涉及注册会计师行业的微观层面。
A clear linear tendency has been found in Chinese CPAs' audit judgment model.
在判断过程中，我国注册会计师的判断模型明显呈线性化。
The increase of risks in going concern also gives an edge to CPAs' auditing risks.
企业持续经营风险的加大同样增大了注册会计师的审计风险。
So the CPAs should take audit strategies to prevent the financial fraud of the listed companies.
对此，注册会计师应当采取相应的审计策略来遏制上市公司弄虚作假的行为。
In other words, Chinese CPAs must become the people who are the partners and managers of these firms.
换句话说，中国的CPA必须成为这些事务所的合伙人或经理。
False auditing report and the CPAs' professional care are important factors for CPAs to bear liability.
注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。
CPAS can offer their services to the public on an individual consultant basis for which they receive a fee.
注册会计师可以向公众提供服务并与每一客户协商收取服务费。
This paper first introduces what business ethics service of American CPAs is and states why CPAs provide such service.
本文首先介绍什么是美国CPA的企业道德服务，然后论述CPA为什么要提供道德服务。
The fourth chapter puts forward some ideas of perfecting China's civil liability for false statements CPAs identification system.
第四章提出了完善我国注册会计师虚假陈述民事责任鉴定制度的一些设想。
Any result caused by improper usage of this report is irrelevant to the CPAs and accounting firm carrying out this capital verification.
因使用不当造成的后果，与执行本验资业务的注册会计师及事务所无关。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
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。
That is, the evidence collected by the CPAs is sufficient and appropriate as a whole, but insufficient with respect to the specific part at issue.
亦即，会计师所蒐集之证据，就整体而言，系属充分、适切，惟就该特定部分，则有不足。
Our country has enacted the guide of internal control evaluation by the CPA Association, which provides the rules to CPAs' internal control evaluation.
中国注册会计师协会制订了《内部控制审核指导意见》，对注册会计师执行内部控制审核业务进行了规范。
In January 2009, SHU LUN PAN CPAs co., Ltd. joined BDO International, and its business scopes extended to providing clients with audit services abroad.
2009年1月，立信会计师事务所加入了BDO国际集团，业务扩展到为委托人提供境外审计服务。
This paper reveals some common tricks played by domestic listed companies and discusses what CPAs should correspondingly be guarded against in auditing.
本文简单介绍了我国上市公司报表粉饰的一些手法。针对这些手法，注册会计师在审计过程中应注意些什么。
The regulation mode renovation in Britain and America provides us good consults that the CPAs industry can't depend on the self-regulation mode completely.
英美管制模式的变革给我们提供了有益的参考和借鉴，注册会计师行业不能完全实行自我管制。
Continuing education shall run through the whole professional career of CPAs. A CPA shall accept continuing education under the requirements of this System.
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。
This definition sounds reasonable theoretically, but has deficiency in practice, since it can't well explain why CPAs should pay attention to the audit risk.
上述定义从理论上看似乎讲得通，但在实践上却有其缺陷，实际上它并不能很好地说明注册会计师为什么要关注审计风险。
Academics agreed with the CPAs that critical and strategic thinking was the prime skill, but rated auditing skills and investigative ability as second and third.
专家学者认同注册会计师的看法，也将批判与战略性思维视为首要技能，但是位列第二、三位的是审计技能和调查能力。
Nowadays, researches on the equilibrium auditing market, still focus on the game between managers and CPAs, while few has been done on the game between investors and CPAs.
目前利用博弈模型对均衡审计市场的研究还主要集中在管理者与注册会计师的博弈，而对投资人与注册会计师的博弈却很少触及。
Evidence collected by the audited company during self-inspection of the internal control system shall not be substituted directly for evidence to be collected by the CPAs.
受查公司自行检查内部控制制度时所搜集之证据，不得直接代替会计师应搜集之证据。
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.
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.
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。
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