会计师事务所

基于ERM理念的会计师事务所风险管理机制构建

An Accounting Firm to Build Risk Management Mechanism Based on the ERM Concept

会计师事务所核心竞争力之人本管理&以注册会计师管理为核心的CPA职业管理机制问题

The People-based Management : the Core Competitive Power of the Accounting Firm & the CPA Professional Management Mechanism Hearted by the Management of the Registered Accountants

普华永道会计师事务所已经查明损失源于贷方对按揭财产估值过高。

Price Waterhouse have traced the losses to lenders ' inflated assessments of mortgaged property .

金在伯明翰的一家会计师事务所工作。

Kim is with a firm of accountants in Birmingham .

大学毕业获得商务和会计学位后，她加入了一个公共会计师事务所，结了婚，买了房子，家里放了很多东西，生了孩子。

After graduating with a degree in business and accounting , she joined a public accounting firm , married , bought a house , put lots of stuff in it , and had a baby .

例如，会计师事务所冬季和开春时期业务繁忙，所以，夏季对他们来说，是打造团队，培训人才的最佳时机。

Accounting1 firms , for example , are busy in the winter and early spring , so summer is a great time for them to build and train their staff .

加入WTO后我国会计师事务所提高国际竞争力的对策

The Countermeasures of Improving Chinese Accountant 's Office International Competitive Power After the WTO 's Entry

会计师事务所声誉与IPO折价关系的实证研究

Empirical Study on The Relationship Between Accounting Firms Reputation and IPO Underpricing

客户关系管理（CRM）包含目前国际上公认的最先进的营销策略及管理理念，研究我国会计师事务所引入CRM理念的可行性及其作用模式无疑具有很大的理论及现实意义。

As the most advance management thought Customer Relationship Management ( CRM ) include publicly recognized marketing strategy .

处罚措施可能横跨谴责这些会计师事务所到全面禁止其为SEC提供审计报告。

Those penalties could range from censure to completely banning the firms from practice before the sec .

本章通过会计师事务所规模变化后的审计质量调整倾向、客户增减选择、审计质量控制取向三个方面，运用面板数据的Logistic模型和线性模型检验了审计质量的变化。

It tests the vary of audit quality with customer increase or decrease selection and audit quality control orientation thrugh panel data Logistic model and linear model .

与四大会计师事务所诉讼案有关的文件显示，SEC似乎已经放弃了和中方合作的念头。

Based on filings in the big four cases , it appeared that the SEC had given up on cooperation with China .

SEC一案的结果可能是行政初审法官判定五家会计师事务所未向SEC提交审计工作文件应受处罚。

The SEC case could lead to the administrative trial judge penalizing the five firms for failing to provide working papers to the sec .

第4章是不同规模会计师事务所审计质量差异实证检验。本章运用面板数据Logistic回归模型和线性回归模型检验了不同规模的会计师事务所审计质量及其主要影响因素的差异。

In Chapter four , it tests the difference audit quality in different auditor size and the major differences influence factors with the panel data Logistic model and linear model .

本文通过对我国证券市场中一家ST公司连续变更会计师事务所的案例进行分析，为深入理解会计师事务所变更提供了观点。

The paper making a detailed case study of a ST company , offers a point view for a deep understanding of the reason why accounting offices are changed .

中国生物找了一家新的审计机构WeinbergandCo.，这是一家总部位于佛罗里达州博卡拉顿的小型注册会计师事务所。

The company found a new auditor , Weinberg and Co. , a small CPA firm based in Boca Raton , Florida .

话虽如此，但我估计美国上市公司会计监管委员会的条例制定流程会考虑这起SEC诉讼，可能取消那些它无法实施检查的会计师事务所的注册资格。

Nonetheless , I think the SEC process will be subsumed by a PCAOB rulemaking process that proposes to deregister accounting firms that it cannot inspect .

这项审计法规要求各家会计师事务所在英国任命非执行董事，帮助降低“安达信（arthurandersen）式”倒闭的风险。

The code demanded that accounting firms appoint non-executive directors in the UK to help reduce the risk of an Arthur andersen-style collapse .

政府部门应通过实行会计师事务所定期聘任制度、审计业务与咨询业务不兼容的规定保证CPA审计独立性。

Government departments should ensure the independence of CPA audit through sessional appointment in CPA firms and the provision on which audit operations and consultancy services are incompatible .

本文在确定指标权重时采用了专家判断法（德尔菲法）与层次分析法（AHP）相结合的方法。6.会计师事务所品牌指数应用研究。

Determine the index weight to the expert judgment method ( Delphi method ) and the Analytic Hierarchy Process ( AHP ) method of combining . 6 , the accounting firm brand index applied research .

青岛啤酒表示，解聘境外审计师罗兵咸永道会计师事务所（pwc）将“有助提高效率及降低披露成本”。

The brewery said the proposed dismissal of its overseas auditor , PwC , would " improve the efficiency and reduce the costs of disclosure " .

通过起诉全球顶级会计师事务所的中国分公司，sec开启了一项或将加速中国企业成批从美国股市退市的进程。

But by charging the Chinese affiliates of the leading global accounting firms , the SEC has begun a process that could hasten the wholesale delisting of Chinese companies from the US stock market .

会计师事务所德勤（deloitte）全球首席执行官奎励杰（jamesquigley）昨日表示，该公司正受到中国业务放缓的影响，这促使公司对员工强制实行无薪休假。

Deloitte is suffering from the slowdown in China , which is forcing the accountancy firm to impose unpaid leave on staff , its global head said yesterday .

雪上加霜的是，普华永道会计师事务所（PwC）的一份报告显示，欧元区银行账面上有约1.2万亿欧元的不良贷款。

This is made even more pressing given that the banks have some 1.2 trillion euros of nonperforming loans on their books , according to a report by PwC .

他并不想取消目前的多领域业务模式，该模式是由四大会计师事务所和安达信（Andersen）共同开发的，其中安达信已因安然丑闻而解体。

Mr McDonough shows no appetite for the dismantling of the multidisciplinary business model developed by the big four accounting firms and Andersen , which was destroyed by the Enron scandal .

据英国教育研究机构HighFliers称，投行、公共部门雇主、会计师事务所和专业服务机构以及消费品企业的毕业生申请人数比前一年增加了至少10%。

According to High Fliers , the UK education research group , graduate applications have increased by at least 10 per cent on the previous year in investment banks , public sector employers , accounting and professional services firms , and consumer goods companies .

毕马威会计师事务所（KPMG）的研究报告称，现在，好莱坞大片在特效方面的费用高达总预算的三分之一。

These days , as much as a third of the budget for major Hollywood films is earmarked for special effects , according to a research report by accounting firm KPMG .

国外审计实践和理论研究均表明，高声誉的会计师事务所有助于减少信息不对称，降低IPO的折价幅度，促进新股的顺利发行。

Western practices and studies find that a prestigious accounting firm can provide favorable information to a firm 's true value and reduce the ex ante uncertainty and IPO underpricing , so as to promote the smooth issuing of a new stock .

在美国会计师事务所德勤（deloitte）的帮助下，美国的大学和商学院正加快步伐，努力将国际财务报告准则（ifrs）纳入课程之中。

Universities and business schools in the US are stepping up efforts to incorporate international financial reporting standards into their curriculums with the help of Deloitte , the US accounting firm .

贾森贝德福德（JasonBedford）曾是四大会计师事务所的一名审计师，并在过去六年中专注研究中国信托行业。他表示，自己从未见过有哪一只信托产品完全依赖第三方担保。

Jason Bedford , a former big four auditor who has focused on the Chinese trust sector for the past six years , said he had never seen a product that relied exclusively on third-party guarantees .