美国注册会计师协会 AICPA ; American Institute of CPAs ; American Institute of Certified Public Accountants ; USCPA
由美国注册会计师协会 American Institute of CPA
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.
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.
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