我呼吁四大会计师事务所，四大行和中国注册会计师协会协力合作，推出一个网上询证系统。
I call for the Big Four accounting firms, the Big Four Banks and the CICPA to get together to work out a system for online confirmations.
第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
注册会计师执照我有一个更好的机会在会计师事务所工作。
With the CPA license I have a better opportunity to get a job in the accounting firm.
这使得注册会计师和会计师事务所的审计责任一直成为人们关注的焦点。
This enables certified public accountants and accounting firms audit responsibility has become the focus of attention.
注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义。
CPA's professional liability insurance is the key both to enhance the ability of auditing firms to resist legal risk and to protect the investors injured by misrepresentation effectively.
注册会计师执照，我有一个更好的机会在会计师事务所工作。
With the CPA license, I have a better opportunity to get a job in the accounting firm.
惩戒委员会主要负责对违规违纪的会计师事务所和注册会计师予以惩戒。
The Disciplinary Commission shall be mainly responsible for punishing the accounting firms and the certified public accountants who violate the regulations or disciplines.
会计师事务所是由注册会计师依法设立的从事社会审计工作的自负盈亏的社会中介机构，其盈利来源于所接受的项目。
Accounting firm is established by law in social audit of the self-financing of social intermediary organizations, accepted by the profits from the project.
第五部分研究了证券法领域注册会计师审计对利害关系人的侵权责任，提出了我国证券法领域会计师事务所对利害关系人承担责任的新模式。
Part V focuses on the CPA legal liability to third parties in the field of securities law, brings forward new mode of CPA legal liability to third parties in this field.
第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践，提出了我国会计师事务所对利害关系人承担责任的新模式。
Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.
验资报告须由注册会计师签字或者盖章、会计师事务所或者审计事务所加盖公章后方为有效。
The capital verification report must be signed or sealed by certified public accountants, and sealed by a certified public accountant firm or an auditor firm and shall be valid.
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。
CPA auditing; accountant firms; auditing market; market structure; market concentration; state of competition.
第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
Article 6 Certified public accountants and public accounting firms must abide by the law and administrative rules and regulations in business.
笔者赞成“二元论”，且认为会计师事务所及其注册会计师民事责任的承担方式取决于会计师事务所的组织形式。
The author in favor of the "dualism", and that the accounting firms and CPA's civil liability depends on the organized form of the accounting firms.
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.
会计师事务所或注册会计师的违法行？应承担的相关法律责任等做出相应规定。
The respective legal responsibility of unlawful behavior conducted by CPA firm or certified public accountants.
淮南九盛会计师事务所是省财政厅批准由注册会计师发起设立的会计师事务所。
Huainan 9 Sheng accounting firm approved by the provincial Department of Finance was established by a registered accountant accounting firm initiated.
摘要：近几年来中外频频爆发审计丑闻案件，许多会计师事务所被撤销，大量注册会计师受到惩罚。
Abstract: in these years, many auditing collusion erupted. Many CPA firm had been cancelled and a lots of CPA had been punished.
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;
会计师事务所的变更可能会导致注册会计师审计独立性降低。
The change of accounting firm may imply that CPAs have lost their auditing I...
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.
迄今为止，国内外众多学者对会计师事务所核心竞争力的内涵已经进行了深入的研究，但是对于注册会计师行业竞争力的研究还很少涉猎，基本上是一片空白。
Up to now, many scholars at home and abroad have conducted in-depth study for the Connotation of CPA core competence, but for the competitiveness of CPA industry is basically a blank.
第七条注册会计师执行业务必须加入会计师事务所。
Article 7 certified public accountants shall join a certified public accountants firm to implement the operation.
摘要：近几年来中外频频爆发审计丑闻案件，许多会计师事务所被撤销，大量注册会计师受到惩罚。
Abstract: in % these years, many auditing collusion erupted. Many CPA firm had been cancelled and a lots of CPA had been punished.
摘要：近几年来中外频频爆发审计丑闻案件，许多会计师事务所被撤销，大量注册会计师受到惩罚。
Abstract: in % these years, many auditing collusion erupted. Many CPA firm had been cancelled and a lots of CPA had been punished.
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