查询词典 CPA

The 2005 Comprehensive Peace Accord or CPA provides for Sudan's first national elections in 24 years to be held in April, and a referendum in the mostly-Christian and animist southern region early next year on whether it will break away from the Muslim-led Khartoum government and become fully independent.

2005年的全面和平协定，或会计师事务所为苏丹的第一次24年的全国大选将在4月举行，并在大部分基督教和万物有灵论者南部地区公投是否会脱离穆斯林领导的喀土穆政府都在明年年初成为完全独立的。

This article discusses the problems existing in the audit clientage, the CPA's firm itself and the social supervision. It also points out that the internal entrusting system should be established, the free engagement system should be changed, the style of the firm should be expanded, the continued education and professional moral education of the CPA should be enhanced and the charge standard should be set. The related statute and system about the social supervision should be emended and improved and the supervision to the audit operation quality should be enhanced in many ways.

通过理论归纳法，利用网络查寻和文献资料，可以对我国目前注册会计师审计中的审计委托关系、注册会计师事务所自身、社会监督环节存在问题进行探讨，并提出在内部建立委托制度和改变现行的自由聘任制度；扩大会计师事务所规模、加强注册会计师后续教育和职业道德教育及事务所内部质量控制建设、制定好审计收费标准；在社会监督方面提出修订和完善相关法规制度、采取多种方式加强对审计业务质量的监督。

At same temperature, the heat capacity of the frozen artery without CPA is lower than that with CPA.

并将测量结果与其它方法获得的比热容数值进行了比较，发现实际测量的比热容值与估算之间还是有区别的。

This paper analyzes the reasons why there has been the professional fraud of CPA and points out that the reason basically includes non-independent CPA audit , low cost of audit incredibility, difficulties of charging on fraudulent audit, minor punishment of audit violation and the debase environment of audit.

我国目前注册会计师审计舞弊的原因是：注册会计师独立审计不独立，审计失信成本低，审计舞弊起诉难，审计违规处罚轻，审计环境污染重。

After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA Cai Qi [2000] No.

关于改进和加强企业年度会计报表审计工作管理的若干规定》施行后，财政部《关于印发国有企业年度会计报表注册会计师审计暂行办法》（财经字［1998］114号）、《关于国有企业年度会计报表注册会计师审计若干问题的通知》（财企［2000］905号）和《财政部关于国有企业年度会计报表注册会计师审计若干问题的补充通知》（财企［2001］707号）同时废止。

Latest capital verification report of the enterprise issued by a Chinese CPA firm (1 Xerox, omissible if the registered capital is paid in full as revealed on the legal person business license of the enterprise), accounting report of the enterprise for the last fiscal year verified by a Chinese CPA firm 1 Xerox

中国注册会计师事务所出具的企业最新验资报告(复印件1份，企业法人营业执照上显示注册资本已缴足的企业免交)、中国注册会计师事务所验证的企业最近年度财务会计报告

Accounting firms in our country also needs to adjust the auditing objective according to the public 's requirement and the changes of auditing environment and put the new auditing model into use to raise auditing efficiency and CPA 's ability to discover the management fraud in order to lower auditing risk and exert CPA 's foreboded role in ensuring the sustainable healthy operation and development of securities market and furthermore exist and develop under the shock of the foreign accounting firms .

我国的会计师事务所也需要根据社会公众的需求和审计环境的变化，调整审计目标，运用先进的审计模式来提高审计效率，提高注册会计师发现管理层舞弊的能力，降低审计风险，更加有效地发挥注册会计师维护证券市场有序运行的作用，确保证券市场持续健康发展，并在外资会计师事务所的冲击下生存和发展，因此，有必要借鉴和应用国际先进的现代风险导向审计模式。

Comparing with the pareats who had no experiences of CPA by their own parents/ guardians in childhood, the risk of maltreating physically to their children was 5.32 times greater among parents who had CPA experiences.

有童年期被家长躯体虐待经历的父母对子女实施躯体虐待行为的相对危险性，是无此经历父母的5.32倍。

Certified Public Accountantplays an unique role in the development of modern economy. But if for the reason of CPA's fault,the auditing report is not actual, which misguides investors to do a false decision and lead to money loss, what kind of legal liabilities will a CPA take?

注册会计师在现代经济中发挥着一种很独特的重要作用，但是如果由于会计师方面的原因，造成审计失败，那么由此对使用审计信息的第三人造成的经济损失，注册会计师及其事务所应当负有怎样性质的法律责任呢？

Thirdly, the fault liability principle is applied to this liability, then anatomies the four constitutive elements: CPA offered false comment, plaintiff suffered loss, there is causality existing between the loss and the false comment and CPA is fault, and sums up demurrers of CPAs.

第三，明确不实审计民事责任适用过错责任原则，依次剖析该类专业背景下侵权责任的违法行为要件、损害要件、因果关系要件(原告的损失与不实的审计报告之间有因果关系)以及过错要件，并总结注册会计师的抗辩事由。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷