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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。

Automated delegation can be used to implement what is sometimes called "dynamic inheritance", because the pointer returned by the Delegatee function can be determined at runtime.

自动代表团可以用来执行有时被称为"动态继承",因为由委托者函数返回的指针可以在运行时确定。

A diplomatic bag may be entrusted to the captain of a commercial aircraft He shall be provided with an official document issued by the consigner state indicating the number of packages constituting the bag, but he shall not be regarded as a diplomatic courier The mission shall send its members to receive the diplomatic bag from the captain of the aircraft or deliver it to him

商业飞机机长受委托可以转递外交邮袋,但机长必须持有委托国官方证明文件,注明所携带的外交邮袋件数。机长不得视为外交信使。使馆应当派使馆人员向机长接交外交邮袋第十二条外交代表人身不受侵犯,不受逮捕或者拘留。中国有关机关应当采取适当措施,防止外交代表的人身自由和尊严受到侵犯第十三条外交代表的寓所不受侵犯,并受保护

Article 65. A civil juristic act may be entrusted to an agent in writing or orally.

第六十五条民事法律行为的委托代理,可以用书面形式,也可以用口头形式。

Article 65 An agency may be entrusted for Juristic Acts in written or oral form.

第六十五条民事法律行为的委托代理,可以用书面形式,也可以用口头形式。

Tribble suggests that you can buy a reputation from a "trust escrow"-- a company similar to a title or bond company that would guarantee someone for a fee.

崔柏的建议是你可以从某种&信用委托公司&——这是一种类似于证券公司的公司,它可以为某个人的费用支付提供担保——中购买声誉。

Tribble suggests that you can buy a reputation from a "trust escrow"-- a company similar to a title or bond company that would guarantee someone for a fee.

Tribble的建议是你可以从某种&信用委托公司&——这是一种类似于证券公司的公司,它可以为某个人的费用支付提供担保——中购买声誉。

It primarily underwrites the damages caused to cargo in the process of transportation due to agree upon perils. It also shares average and rescue expenses, as well as other special charges.

很多的企业可能会委托承运人承运其货物实业让承运人一起给与提供保险,但是若您的运输货值是可观的,那如果您可以考虑自己给与投保,可能还可以省下一些成本。

A civil juristic act may be entrusted to an agent in writing or orally .

民事法律行为的委托代理,可以用书面形式,也可以用口头形式。

A civil juristic act may be entrusted to an agent in writing or orally.

第六十五条民事法律行为的委托代理,可以用书面形式,也可以用口头形式。

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However, as the name(read-only memory)implies, CD disks cannot be written onorchanged in any way.

然而,正如其名字所指出的那样,CD盘不能写,也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口,替代木托盘,免薰蒸,符合欧盟、北美各国对出口货物包装材料的法令要求;喷涂钢托盘适用于重载上货架之用,托盘表面根据需要制作成平板状、波纹状及间隔形式,满足不同的使用要求。

A single payment file can be uploaded from an ERP system to effect all pan-China RMB payments and overseas payments in all currencies.

付款指令文件可从您的 ERP 系统上传到我们的电子银行系统来只是国内及对海外各种币种付款。