This essay will provide the material accumulation and the research foundation for the following study of the CPA industry in the future.
对国外注册会计师行业组织的有关文献进行全面的回顾与总结,并结合产业组织理论的S-C-P范式,把文献内容按注册会计师行业的市场结构、市场行为与市场绩效三个基本范畴进行归纳。
This paper analyzes the present development situation of China s CPA industry on the basis of statistic data.
本文以统计资料为依据 ,对我国注册会计师行业的发展现状进行了实证分析。
firm of certified public accountants and public auditors
执业会计师及注册核数师事务所
A certified public accountant who provides services shall join a public accounting firm.
注册会计师执行业务，应当加入会计师事务所。
Considerations on Administration of Registered Accountant and Accountant Office s Special Practicing License;
关于注册会计师及会计师事务所特种执业资格管理问题的思考
Article6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
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、政法规。
Certified public accountants and public accounting firms shall carry out their business independently and impartially according to law and shall be protected by law.
注册会计师和会计师事务所依法独立、公正执行业务，受法律保护。
Article 3 A public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.
第三条会计师事务所是依法设立并承办注册会计师业务的机构。
Discussion of Certified Accountant Alternation and Accounting Firm Fraud;
注册会计师变更和会计师事务所欺诈问题探讨
The New Realm of the Business Expand in CPA;
试论注册会计师的民事诉讼支持业务
These firms vary in size from one person practice to large, international organizations with several thousand professional accountants.
这些事务所规模各不相同,从一个人开业的事务所到大的、有数千名注册会计师的国际组织都有。
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。
Independence is the soul of Certified Public Accountant( CPA) auditing.
审计独立性是注册会计师执行鉴证业务的灵魂。
A Study about the CPA Take Part in M&A;
企业并购过程中注册会计师执业实务研究
The Research on Civil Liability for Tort of CPA s Negligent Act to Practice;
注册会计师执业过失行为的民事侵权责任研究
A Study of the Registered Accounting Firms Audit Risk based on the Research Method of Fuzzy Math;
基于模糊数学方法的注册会计师事务所审计风险研究
We are a well-established Certified Practising Accounting company in Hong Kong and sincerely would like to provide bookkeeping, auditing and taxation consultancy services.
本公司为香港注册专业会计师事务所，诚意为客户提供簿记，审计及税务咨询服务。
Constitutive Requirements and Defense Causes of CPAs Liabilities for Compensation to the Third Party;
注册会计师对第三人的执业赔偿责任之构成要件及抗辩事由
The influences and measwres of New Anditing standrd on the chartered acowntants;
新审计准则对注册会计师执业的影响及对策
Analysis on the Legal Duties of the Registered Accountant Engaged in Tax Agency's Service
浅析注册会计师从事税务代理业务的法律责任