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。
Article 28 Public accounting firms shall pay taxes according to law.
第二十八条会计师事务所依法纳税。
Article 31 The provisions of Articles 18 to 21 of this Law shall be applicable to public accounting firms.
第三十一条本法第十八条至第二十一条的规定，适用于会计师事务所。
Facing the different importance of risk factors, the public accounting firms should adopt different treatments.
针对重要性不同的风险因素，会计师事务所应该采取不同的风险应对措施。
Article 30 No unit or individual shall interfere in the services entrusted by the clients to public accounting firms.
第三十条委托人委托会计师事务所办理业务，任何单位和个人不得干预。
As the principal risk that the public accounting firms face, engagement risk decides the control quality of risks hereafter directly.
签约风险作为会计师事务所面临的首要风险，其控制的好坏直接决定着以后各阶段的风险控制质量。
Article 6 Certified public accountants and public accounting firms must abide by the law and administrative rules and regulations in business.
第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
This paper discusses the factors that leading to the consolidations among the big public accounting firms and the impacts of consolidations on audit market.
最后，文章分析了“八大”之间的合并对美国审计市场结构等方面所造成的深刻影响。
Since 2001, the occurrence of numerous finance fraud cases that happened at home or abroad, making the public accounting firms tend to suffer lawsuit easily.
自2001年以来，国内外众多财务舞弊案件的发生，使会计师事务所成为易遭诉讼的对象。
The Laiyang source Public accounting firms is by the city bureau of industry and commerce official authorization registration specialized finance and accounting Service organization.
莱阳信源会计事务所是经市工商局正式批准注册的专业财会服务机构。
We can't deny the saving of financial expenses which is owned to the scale effect of outsourcing. Moreover, the expertise and ability of public accounting firms is widely recognized.
业务外包的规模经济效益所带来的企业财务开支的节约是有目共睹的，会计师事务所的专业知识和执业能力也是受到一致公认的。
Financial auditors and accountants are employed by auditing and accounting firms throughout the private and public sectors, or they may be self-employed.
财务审计师和财务会计师可以被私人企业和公共部门的审计和会计事务所雇佣，也可以自谋职业。
But partial accounting firms issue untrue, even false auditing Suggestions in order to pursuit their own benefits, which results in trustworthy crisis in the line of licensed public accountants.
但部分会计师事务所为追求自身利益对客户出具不真实甚至虚假的审计意见，使整个注册会计师行业出现诚信危机。
This enables certified public accountants and accounting firms audit responsibility has become the focus of attention.
这使得注册会计师和会计师事务所的审计责任一直成为人们关注的焦点。
The Disciplinary Commission shall be mainly responsible for punishing the accounting firms and the certified public accountants who violate the regulations or disciplines.
惩戒委员会主要负责对违规违纪的会计师事务所和注册会计师予以惩戒。
Our research results indicate that, in the process of accounting firms charging auditing fees, the size of public...
实证研究的结果表明，上市公司的规模以及会计师事务所的规模等是影响年报审计费用高低的因素。
Our research results indicate that, in the process of accounting firms charging auditing fees, the size of public...
实证研究的结果表明，上市公司的规模以及会计师事务所的规模等是影响年报审计费用高低的因素。
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