Because of the particularity of the CPA trade, the management of the registered accountants, which has become the kernel content of the professional management, is the key point of lifting the core competitive power of the accounting firm.
由于CPA行业的特殊性,对注册会计师的管理也就成了行业管理的核心内容,这也是提升会计事务所核心竞争力的关键所在。
At the turn of the new century,there is no doubt that every Chinese accountant firm should learn how to face up to competition and confront with international accounting firms after China s entry into the WTO in order to adapt to the drastic change of market and environment.
论文第二部分论述了中国会计师事务所脱钩改制前存在的主要问题及产生的原因，并阐述了脱钩改制的必要性和紧迫性及脱钩改制的标准。
Based on the annual reports of stock markets of Shenzhen and Shanghai from 2002 to 2004,employing the controllable profit evaluated by the modified Jones model as the standard and according to the audit opinion,this paper makes investigation and analysis to find out whether the four giant accounting firms maintain high audit quality in China s audit market.
该文以深沪股市2002~2004年公开披露的3544个年报为研究样本,使用审计意见和修正的截面琼斯模型估计出的可控应计利润作为审计质量的衡量指标,对国际四大会计师事务所在中国的审计市场是否具有较高的审计质量进行了实证分析,发现审计意见与四大会计师事务所并不在统计水平上显著正相关,盈余管理与四大会计师事务所并不在统计水平上显著负相关,说明四大会计师事务所与非四大会计师事务所相比在中国审计市场的审计质量没有显著差异。
big eight firms
美国八大会计事务所
Price Waterhouse Coopers
普华大华会计师事务所
The Business Scope of Accounting Firms and the Independence of Audit;
会计师事务所业务范围与审计独立性
Applies on CAP firm of manpower account;
人力资源会计在会计师事务所的应用
China Accountant Firms Should Be Cautious of Multi-Services
我国会计师事务所应慎行业务多元化
The Research on the Service Marketing Strategy of Dingcheng CPA Co., Ltd;
鼎诚会计师事务所服务营销策略研究
The Research on the Debt Settlement of the Partnership Public Accounting Firm;
会计师事务所合伙债务清偿问题研究
Develop the middle-small public accounting firms to service the middle-small business enterprise;
发展中小会计师事务所服务中小企业
Research on the Civil Responsibility of the Accounting Firm for the Third Party;
会计师事务所对第三人民事责任研究
A certified public accountant who provides services shall join a public accounting firm.
注册会计师执行业务，应当加入会计师事务所。
Study of Accounting Firm Quality Control;
我国会计师事务所审计质量控制研究
The Research on Audit Risk Control;
会计师事务所审计风险控制问题研究
The Analyses on the Behaviors of Small and Medium Accounting Firms;
中小会计师事务所审计风险防范分析
Marketing Mix Strategies of Auditing in Accountant Firms;
论会计师事务所的审计营销组合策略
Study on Evaluation System of Accounting Firms' Audit Quality
会计师事务所审计质量评价体系研究
Thus, Public accounting firms often are called CPA firms.
因此,公共会计师事务所常被称为注册会计师事务所。
To Talk about the Specialization of Accounting Firm from the Small and Medium-sized Accounting Firm Angle;
从中小会计师事务所角度看会计师事务所的专业化经营
Research on the Audit Business Accepting of Accounting Firms;
我国会计师事务所审计业务承接问题研究