aicpa

In this way , the power of AICPA has been slackened greatly .

这样，美国注册会计师协会（AICPA）的权力被大大削弱了。

In 1998 , AICPA industry expertise as the impact of CPA will be the future development of five key factors .

1998年，AICPA将行业专长列为影响CPA未来发展的五个关键的因素之一。

The AICPA sought their views on the qualities they believed were essential in a forensic accountant .

AICPA就法务财会人员必须具备的品质向上述三个群体的人士征求了意见。

This chapter begins in the AICPA accounting firm strength evaluation method to evaluate brand index for this article accounting firm to establish a theory pave the way .

本章首先对中注协会计师事务所综合实力评价方法进行评价，为本文会计师事务所品牌指数建立做了理论铺垫。

Review and Useful Lessons & a brief Review on the Financial Accounting Concepts by AICPA at the ( 1961 - 1973 ) of CF

回顾与教益&美国早期（1961-1973）AICPA研究财务会计概念制订CF项目的简短回顾

The change of management system of AICPA has exerted a great influence on the management system of CPA 's institute of the other countries all over the world too .

AICPA管理体制的变化，对世界各国的CPA行业协会管理体制也产生了重大影响。

The article points out that " Webtrust Principles and Criteria " established by AICPA consists of criteria of CPA craft and is characteristic of globalization .

文章指出，AICPA推出的网誉认证准则与规范以行业惯例为内容，具有跨越国界的、全球化的特征，这种规范在行业内部具有极大的权威性。

" The CPA is the ideal professional to conduct forensic accounting ," said AICPA chairman Robert Harris , who holds the institute 's Certified in Financial Forensics specialty credential .

本身就持有AICPA颁发的“注册金融法务资格”（CertifiedinFinancialForensics）认证证书的该协会主席RobertHarris表示：“注册会计师是实施法务会计的理想人选。

The key point of solving the conflict between flexibility and certainty is how to regulate the discretion of the courts , SEC , FASB and AICPA to interpret materiality .

解决重大性标准的灵活性和确定性之间冲突的关键是如何约束各级法院、SEC、FASB和AICPA在解释重大标准时合理地行使自由裁量权。

The AICPA created APB issued opinion as GAAP , in addition , It appointed a independent Accounting Research Division ( ARD ) to study basic postulates and broad principles . ARD quickly completed its mission .

开始，AICPA组建APB去制订作为公认会计原则的APB意见书，同时，它又组建立独立的会计研究部，研究基本会计假设和广泛适用的企业会计原则。

Based on the trade-off of social benefit V. cost and through AICPA 's lengthy lobby , the USA has become loosen in CPA 's legislation system in recent years , and the liability of CPAs has been restrained .

基于社会利益与成本的权衡以及AICPA长期不懈的努力，近年来美国在注册会计师法律责任体系方面逐渐开始松动，注册会计师的法律责任得以减轻、限制。