certified public accountants

Certified public accountants now enjoy professional status similar to that of doctors or lawyers.

注册会计师现在享有和医生、律师一样的职业地位。

Public accountants who have met a state's education, experience, and examination requirements may become Certified Public Accountants (CPA).

公共会计在达到国家的教育要求、经验和考试后可以成为CPA即公共注册会计师。

This paper aims at the causes of Certified Public Accountants of audit risk, to explore ways and means of risk control.

本文旨在通过注册会计师审计风险成因，探索控制风险的途径和方法。

has the State laws and regulations of the financial audit qualifications, certified public accountants shall not be less than 20.

具有国家法律、法规规定的相应财务审计业务资格，其注册会计师不得少于20名。

The so-called de facto independence, is to ask the Institute of Certified Public Accountants and commissioned units must be no real stake.

所谓实质上的独立，是要求注册会计师与委托单位之间必须实实在在地毫无利害关系。

When preparing reports in the course of carrying out audit services, certified public accountants may not commit any of the following acts.

注册会计师执行审计业务出具报告时，不得有下列行为。

The Certified Public Accountants issued false reports damage the interests of third parties in judicial practice is a very common problem.

注册会计师出具不实鉴证报告而损害第三人的利益已经是司法实践中十分普遍的问题。

For certified public accountants industry development and improve the auditing quality has very important practical significance.

对注册会计师行业的发展及提高审计质量均具有十分重要的现实意义。

Certified public accountants must meet education and experience requirements, pass an examination, and exhibit ethical character.

注册会计师必须满足教育和经验的要求，经考试合格，并表现出民族性格。

For same determination, Certified Public Accountants may obtain audit evidence from different sources or evidence with different nature.

针对同一项认定可以从不同来源获取审计证据或获取不同性质的审计证据；

performed by two ROC certified public accountants (CPAs) from a joint accounting firm approved by the competent authority.

应由主管机关所核准之联合会计师事务所之我国二位会计师查核签证。

After "Enron" incident, the regulatory issues of Certified Public Accountants industry caused the unprecedented attention of the world.

“安然”事件后，注册会计师行业的监管问题引起了世界各国的空前关注。

China's presence on the independence of Certified Public Accountants, Certified Public Accountant status of professional ethics.

中国注册会计师存在独立性问题，注册会计师职业道德现状。

shandong zhonglide certified public accountants co . , ltd . , approved by the financial department of shandong province.

山东中立德会计师事务所有限公司是经山东省财政厅批准成立的。

Independence is the cornerstone of certified public accountants industry, is the soul of certified public accountants.

独立性是注册会计师行业存在的基石，是注册会计师的灵魂。

Well-developed market of Certified Public Accountants is a highly developed market economy, an important performance.

发达的注册会计师服务市场是市场经济高度发达的重要表现。

Fourth, strengthen Certified Public Accountants'abilities and local firm's competitiveness.

第四，强化我国注册会计师的执业能力和本土事务所的竞争能力。

A public accounting firm may be established by certified public accountants in partnership.

第二十三条会计师事务所可以由注册会计师合伙设立。

Economic feasibility study reports on investment projects verified by certified public accountants of the host country (region). 3.

经投资所在国（地区）注册会计师事务所验证的该投资项目的经济可行性分析报告；

The respective legal responsibility of unlawful behavior conducted by CPA firm or certified public accountants.

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。