中国注册会计师

入世后中国注册会计师行业面临的挑战与对策

The challenge and countermeasure of CPA industry after China entering WTO

中国注册会计师行业的竞争日趋激烈。

The competition of Chinese CPA profession has become stronger .

但是，负责会计业主要专业资格认证的中国注册会计师协会（cicpa）只有14万会员，其中半数执业。

But the Chinese Institute of certified public accountants , which runs the main professional qualification , has only 140000 members , half of whom practise .

审计师变更的监管思想、政策效应与学术含义&基于2002年中国注册会计师协会监管措施的探讨

Supervision Thought Effects in Policy and Scholastic Implications of Changing CPAs

中国注册会计师审计风险的成因与对策

On Causes and Countermeasures of Chinese Certified Republic Accountants Audit Risk

中国注册会计师行业监管模式分析

Analysis on the Supervisal Model of CPAs Industry in China

关于中国注册会计师发展问题的研究

The problems of development of the registered accountants in China

完善中国注册会计师行业监管体系的探讨

Discussion on the Perfection of Independence Management Framework of CPAs

中国注册会计师服务业产业组织研究

Study on the Industrial Organization CPA Service Industry of China

美国《2002年萨班尼斯&奥克斯利法案》对中国注册会计师行业监管的启示

Some Revelations of 《 The Sarbanes-Oxley Act of 2002 》 for Chinese CPA

中国注册会计师咨询业务亟待拓展

The Expansion of CPA 's Consulting Business in China

（三）中国注册会计师出具的审计报告；

Auditor 's report issued by Chinese CPA ;

创造价值现金短缺型企业是中国注册会计师协会2008年在中国注册会计师教材中首次正式提出来的。

The concept of creating-value and cash-shortage enterprises is proposed firstly in 2008 by CICPA .

第二章：中国注册会计师民事赔偿责任的法律制度。

First , the chapter inspects the legislation generalizations of civil liability for compensation system of Chinese CPAs .

公司会计报表应由中国注册会计师审核。

The accounting statements of the Company shall be audited by a certificate public accountant registered in China .

会计师事务所有违法违规行为的，由中国注册会计师协会处理。

China Association of certified public accountants shall be entitled to handle the accounting firms engaged in the illegal activities .

她拥有中国注册会计师、中国律师、中国法律顾问、中国注册税务师专业资格。

She also got qualifications of CICPA , Attorney of China , Law Consultant of China , Tax Agent of China .

1988年11月15日，中国注册会计师协会成立大会在京召开。

On November 15th of 1988 , the foundation conference of China Institute of Certified Public Accountants was held in Beijing .

合作各方可以共同或者单方自行委托中国注册会计师查帐，所需费用由委托查帐方负担。

The parties may jointly or individually appoint such an accountant , with the expense borne by the appointing party or parties .

中国注册会计师协会成立后，尤其在1995年两会合并后，中国注册会计师行业管制一直努力效仿美国的行业自律模式。

After the establishment of the CICPA , China 's CPAs profession regulation was trying to copy the " self-regulation " model of American .

提高中国注册会计师职业判断能力路径探究会计实践教学中职业判断能力培养的研究

A Research on the Method Promoting Our CPA 'S Ability of Professional Judgement On Cultivation of Occupational Judgment Ability in Practice Education of Accounting

《〈中国注册会计师独立审计准则〉释义（第三辑）》提出了合并净利润≤母公司净利润的勾稽关系。

CPA Independent Audit Norm put forward the multi relationship of merging net profit equal or less than the net profit of parent company .

对于注册会计师执业责任的鉴定，中注协出台的中国注册会计师执业责任鉴定委员会暂行规则相关规定的内容值得商榷。

Regarding CPA legal liability appraisal , the related contents in provisional rule of Chinese CPA legal liability appraisal council should be open to deliberation .

我呼吁四大会计师事务所，四大行和中国注册会计师协会协力合作，推出一个网上询证系统。

I call for the Big Four accounting firms , the Big Four banks and the CICPA to get together to work out a system for online confirmations .

我们按照中国注册会计师审计准则的规定执行了审计工作。

These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement .

自颁布《中国注册会计师独立审计准则》以来，风险导向模式审计逐渐在我国成形并得到发展，注册会计师基于审计风险出具恰当的审计意见。

Since promulgating the " Independent Auditing Standards of China ", risk-oriented audit mode has been established , and then CPAs issue the appropriate audit opinion based on audit risk .

第二，中国注册会计师协会每年会对国内会计师事务所进行排名，这为鉴别高质量审计师提供了机会。

Second , the Chinese Institute of Certified Public Accountants ( CICPA ) has rank auditors in China , which presents an opportunity for identifying high-quality auditors in the Chinese context .

随着中国注册会计师业的发展，保险公司也为会计师事务所开设了一个新的险种&注册会计师执业责任保险。

With the development of China Certified Accountant Industry , the insurance company also has offered a new insurance kind for the accountant 's firm too-the liability insurance of industry that holds certified accountant .

中外合作者的投资或者提供的合作条件，由中国注册会计师或者有关机构验证并出具证明。

The investments or conditions for cooperation provided by the Chinese and foreign parties shall be verified by an accountant registered in China or the relevant authorities , who shall provide a certificate after verification .

根据注册会计师行业的发展历史与现状，结合我国实际，中国注册会计师有开发保证服务的必要性和可能性。

In view of the history and the current of the industry of CPAs development , and combining Chinese CPAs real situation , it is necessary and possible for Chinese CPAs to develop assurance services .