certificated public accountant meaning in English

注册会计师

Examples

A discussion on the third people civil liability of certificated public accountant
注册会计师第三人民事责任问题探讨
The accounting statements of the company shall be audited by a certificate public accountant registered in china
公司会计报表应由中国注册会计师审核。
How to charge the civil liability against certificated public accountant ( cpa ) is a worldwide problem . in our country , according to the company law , capital assessment is a necessary process to construct a company
追究注册会计师的民事责任是一个世界性的问题，世界各国也对这个问题的探讨都不统一，理论主张和实践操作都存在较大差异。
This paper is consist of four parts : in the first part , the writer tries to study the duties of and the requisites of certificated public accountant ' s liability to the third parties . in the second part , the writer tends to introduce the legal practice in u . s , england , germany , french , etc . the third part is about the legal practice in our country and some problems discussed in the legal theoretical field in recent years
但另一方面，近年来，由于人们对注册会计师的声讨以及司法实践中对验资机构的民事责任的承担做法不一，在相关案件的审理中，法院对注册会计师的责任承担判决太重，注册会计师事务所亦深感不堪重负，基于对可能承担的巨大责任的恐惧，纷纷明确表示拒绝接受验资业务。
But the reason mentioned below is the most basically . the listed company lacks the pressure practiced by investor from the outside ; there are serious blemishes in corporation manage construction of listed company ; the frustration of certificated public accountant ' s audit direct ; accounting standard is not perfect ; local government and supervisal section " s consent and support . the stock market have no strictly supervision and severe punishment
第三，从上市公司利润操纵的成因看，上市公司利润操纵是多方面原因造成的，但从根本上说至少有以下六方面的原因：上市公司缺乏投资者实施的外在压力；上市公司法人治理结构存在严重的缺陷；注册会计师审计监督机制的失效；会计法律规范不完善；地方和部门局部利益的驱使；证券市场监管不严惩罚不力。

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certificated public accountant meaning in English

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