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   licensed accountant 的翻译结果: 查询用时:0.174秒
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licensed accountant
相关语句
  注册会计师
     Talking about the Independence of Audit of Licensed Accountant
     浅谈注册会计师审计的独立性
短句来源
     Civil Responsibility of Licensed Accountant from the Angle of Audit Standards
     从审计准则角度看注册会计师的民事责任
短句来源
  相似匹配句对
     Talking about the Independence of Audit of Licensed Accountant
     浅谈注册会计师审计的独立性
短句来源
     Civil Responsibility of Licensed Accountant from the Angle of Audit Standards
     从审计准则角度看注册会计师的民事责任
短句来源
     On Accountant Honesty
     浅谈会计诚信
短句来源
     On Accountant Malpractices
     会计舞弊原因新剖析
短句来源
     Growth for Licensed Toys in Spain
     西班牙授权玩具潜力十足
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This paper analyses on the differences between the concept of the “validity”in the independent audit standards the “validity”in legal meaning, probes into the relations between the “professional caution”in the independent audit standards and the “mistake (fault)”in civil law, and concludes that the “validity”in independence auditing standards is correspond to the “fault”in civil law, only if the licensed accountants abide by the independence auditing standards, keep rational professional caution, can they...

This paper analyses on the differences between the concept of the “validity”in the independent audit standards the “validity”in legal meaning, probes into the relations between the “professional caution”in the independent audit standards and the “mistake (fault)”in civil law, and concludes that the “validity”in independence auditing standards is correspond to the “fault”in civil law, only if the licensed accountants abide by the independence auditing standards, keep rational professional caution, can they be avoided from making severe faults and bearing civil responsibility.

分析了独立审计准则中的“真实性”概念与法律意义上的“真实性”之间的区别,探讨了独立审计准则中的“职业谨慎”与民法上的“过失(过错)”之间的关系,得出独立审计准则中的“真实性”与民法上的“过错”相对应,只要注册会计师遵循准则,保持合理的职业谨慎,就不会发生重大过失,避免承担民事责任。

The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements. The current system is not suitable to the management, economical benefits, objective statuses and criminal costs of licensed accountants. So the audit system of the listed companies should be changed, to replace the social audit by the government, and to deal with properly the problems such as personnel involved, funds...

The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements. The current system is not suitable to the management, economical benefits, objective statuses and criminal costs of licensed accountants. So the audit system of the listed companies should be changed, to replace the social audit by the government, and to deal with properly the problems such as personnel involved, funds and honest and clean government.

从世界各大公司最近暴露出的“财务欺诈” ,说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。在对注册会计师管理体制上、注册会计师经济利益上、注册会计师所处的客观地位上、以及注册会计师犯罪成本上都和其所扮演的角色不相适应。应改变对上市公司的审计制度 ,由政府审计代替社会审计 ,政府审计所涉及的人员、经费和廉政问题也应妥善解决。

This paper introduces the present situation of the accounting information quality in Chinese listed companies, analyzes the causes of the accounting information distortion in Chinese listed companies, puts forward the countermeasure for controlling accounting information distortion of Chinese listed companies from some aspects of establishing the administerial structure of companies, perfecting accounting quality standard system of listed companies, improving evaluation system of enterprises' outstanding achievement,...

This paper introduces the present situation of the accounting information quality in Chinese listed companies, analyzes the causes of the accounting information distortion in Chinese listed companies, puts forward the countermeasure for controlling accounting information distortion of Chinese listed companies from some aspects of establishing the administerial structure of companies, perfecting accounting quality standard system of listed companies, improving evaluation system of enterprises' outstanding achievement, strengthening the punishment and giving full play to action of licensed accountants, etc.

介绍了我国上市公司会计信息质量的现状,分析了上市公司会计信息失真的原因,从健全公司治理结构、完善上市公司的会计质量规范体系、改善企业业绩评价体系、加大处罚力度、充分发挥注册会计师的作用等方面提出了治理上市公司会计信息失真的对策。

 
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