国际会计师

从18世纪的南海泡沫事件催生注册会计师的诞生至今，国际会计师事务所已发展近三百年的历史，其审计技术和管理水平也已达到成熟阶段。

From the birth of certified accountant to now , there are about three hundreds years of developing history for international accountant practices , and their audit technology and management level has reached to mature stage .

以英国为基地的国际会计师公会是一个国际性的会计团体。

Based in the UK , the Association of International Accountants is an international accountancy examining and membership body .

国际会计师事务所和国内会计师事务所的审计质量的差别，一直是人们关注的焦点。

The difference of audit quality between the foreign and the local auditor firms always received much more attention from the public .

比较分析了国际会计师联合会和美国政府会计准则委员会的政府财务报告模型，并且尝试构建了政府财务报告的最优模型。

We compare and analyze the government financial report criterion established by GASB and IFAC , and try to give some improvements in this foundation .

四大国际会计师事务所和其它两家事务所的负责人计划宣布，20世纪的财务报告模式已经变得多余。

Heads of the big four accounting firms and two others plan to say the financial reporting model of the 20th century has become redundant .

利万基爵士称，与印度形成鲜明对比的是，中国在取消限制措施、允许国际会计师事务所大规模发展本地业务方面，表现出了更强的意愿。

In sharp contrast , he said , China had shown itself more willing to lift restrictions to allow international accounting firms to develop large local businesses .

合规性审查委员会将与各成员协作，以鼓励其遵循国际会计师联合会和国际会计准则理事会颁布的准则、道德守则和其他公告。

The Compliance Committee will work with member bodies to encourage greater compliance with the standards , ethical code and other pronouncements of IFAC and of the IASB .

最后，在我的经验，我可以申请会计师事务所会计职位在国际会计师事务所和作为一个会计那里！

Finally , with my experience in the accounting firm , I can apply accounting position in the international accounting firm and to serve as an accountant there !

几乎国际会计师事务所每一次的进步都伴随有合并的身影，会计师事务所的发展历史可以说是一部合并的历史。

Almost every progress of international accounting firms is accompanied with the merger ; the history of the development of our accounting firms is a history of the merger .

我今天的主题是，关于国际会计师联合会、关于我们强化准则制定程序的措施、以及关于你们最近的这些行动的重要意义。

The focus of my comments today is on IFAC , on our initiatives to strengthen our standard-setting processes , and on the significance of your most recent actions .

国际会计师事务所宣称，这些监管规定既阻碍了印度本土会计行业的发展，也限制了印度企业获取国际最佳咨询服务的能力。

Accounting firms in India are subject to a bewildering array of regulations that international companies claim inhibit the development of both the local profession and the ability of Indian corporations to access the best global advice .

根据致同国际会计师事务所周一发布的年度《国际商业调查报告》显示，中国内地企业高管中女性的占比由去年的25%上升至约30%。

Women now hold about 30 percent of the top positions in Chinese mainland businesses , compared with 25 percent last year , according to the annual International Business Report released on Monday by global accountancy firm Grant Thornton .

税务咨询机构均富国际会计师事务所发现，大约五分之四的中国公司高级管理层中有女性任职，欧盟的这一数字仅为50%左右，美国则是三分之二。

Grant Thornton International , the tax consultancy , found that roughly eight out of 10 companies in China had women in senior management roles , compared with approximately half in the European Union and two thirds in the US .

随著企业趋向全球发展，国际大型会计师事务所也要配合其客户扩展经营规模。

With companies increasingly globally focused , even big international accounting firms have to further expand their scale of operations in line with those of their clients .

国际四大会计师事务所合伙制文化探索

On Partner Culture of Big Four International Accounting Firm

基于资源基础理论的国际四大会计师事务所竞争优势分析基于人力资源的企业竞争优势的构建

Competitive Advantage Analysis of International " Big 4 " Accounting Firms Based on Resource-based Theory

再次，现代风险导向审计源自国外审计实务界，特别是国际四大会计师事务所，他们摸索出自己的现代风险导向审计程序并迅速推广开来，给国内中小会计师事务所运用现代风险导向审计提供了经验借鉴。

They worked out their own modern risk-oriented audit procedures and rapidly popularize in their audit . It gives domestic small and medium-sized accounting firms many experiences .

如果第一大股东是外资股，则更可能聘请国际四大会计师事务所的境内合作所，以求降低其代理成本。

Thirdly , if the first stockholder is foreign investor , he is more likely to hire joint auditor firms with BIG 4 in order to reduce agency cost .

没人能把香港排除在外，它是中国内地不可或缺的口岸，也是大多数全球投行和商业银行、私人股本基金、大型投资机构以及国际律所和会计师事务所的地区总部所在地。

Nor is anyone writing off Hong Kong , an indispensable entrepot for China and the regional home for most global investment and commercial banks , private equity funds , large investment institutions and international legal and accountancy firms .

近年来国内外频繁发生了一系列财务失败和财务舞弊案，引起了人们对以安达信为代表的国际五大会计师事务所的质疑，审计师遭遇了空前的尴尬。

In recent years , a series of financial failures and financial fraud has frequently occurred at home and abroad , those caused people to question Arthur Andersen as the representative of the international five big Accounting Firms , and auditors encountered an unprecedented embarrassment .

国际四大会计师事务所进入中国，凭借其强大的实力、较高的品牌效应以及国家政策的倾斜迅速抢占了国内市场，对中国本土会计师事务所生存发展构成很大的威胁。

International " big four " accounting firms entering China , by virtue of its great strength , the higher the brand , as well as national policy tilt , they control the domestic market quickly , and pose a great threat on Chinese accounting firm .

有国际律师事务所、会计师事务所或跨国企业秘书经验者优先。

Secretarial experience with an international law firm , accounting firm or Multinational Corporation preferred .

特殊普通合伙制是国际通用的适应会计师事务所特点的组织形式，然而有限责任制仍然是我国会计师事务所的普遍形式。

Partnership is the required organizational form of accounting firms , but limited responsibility is the normal organizational structure of accounting firms .

研究结果发现，我国审计市场存在会计师事务所具备行业专长，国际四大在会计师事务所行业专长水平方面占据领先地位，但是整个审计市场也出现了一些具有潜力的国内行业专长化会计师事务所。

The study found that our audit market exist audit expertise . The Big 4 audit firms in audit expertise occupy the leading position , but the domestic audit firm also appeared some potential competitive .