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chartered accountant

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chartered accountant 〔英國〕特許會計師〔略 C.A.〕。

〔英國〕特許會計師〔略 C.A.〕。 “chartered“ 中文翻譯：   adj. 1.(受)特許的。 2.(船等)租的。 短語和 ...“accountant“ 中文翻譯：   n. 會計員，賬房，出納。 accountant gen ...“chartered accountant the“ 中文翻譯：   特許會計師“ca，chartered accountant“ 中文翻譯：   會計師“chartered certified accountant“ 中文翻譯：   特公; 特許公認會計師“chartered public accountant“ 中文翻譯：   注冊會計師, 執業會計師“chartered“ 中文翻譯：   adj. 1.(受)特許的。 2.(船等)租的。 a chartered bank 特許銀行。 a chartered ship 租用的船。 a chartered libertine 世所公認的浪子。 “accountant“ 中文翻譯：   n. 會計員，賬房，出納。 accountant general 會計主任。 a chartered accountant 會計師。 “accountant the“ 中文翻譯：   會計“a chartered boat“ 中文翻譯：   一條租來的船“be chartered for sth“ 中文翻譯：   被租來做某事“chartered accountancy“ 中文翻譯：   特許會計師“chartered agent“ 中文翻譯：   特許代理人“chartered airplane“ 中文翻譯：   包機“chartered back“ 中文翻譯：   回租“chartered bank“ 中文翻譯：   特許銀行; 渣打銀行; 指定銀行“chartered banks“ 中文翻譯：   特許銀行“chartered boat“ 中文翻譯：   包船“chartered builder“ 中文翻譯：   皇家特許建造師“chartered by demise“ 中文翻譯：   以轉管租約形式租給“chartered carrier“ 中文翻譯：   包機運輸“chartered cities“ 中文翻譯：   特別市。 “chartered colony“ 中文翻譯：   特許殖民地“chartered company“ 中文翻譯：   特許公司“chartered concession“ 中文翻譯：   特許證

Through the analysis of the five factors that affect the folk audit independence , the author proposes some relevant countermeasures in the following five aspects : improve the audit relation of our country ' s chartered accountants and the non - audit service , expand the accounting firm scale and carry out vigorously the partnership system , change the present payment method to “ who profits , who entrusts , who pays money “ and establish a perfect civil compensation system , and enlarge profession supervising and managing and law enforcement strength 摘要通過對影響民間審計獨立性的五個因素的論述，提出了改善我國注冊會計師審計關系，改善非審計服務，擴大會計師事務所規模，大力推行合伙制，將現行付款方式改為“誰受益，誰委托，誰付款”和建立完善的民事賠償制度，加大行業監管和執法力度等五個方面的對策。

Speech by the secretary for financial services and the treasury , mr frederick ma , at the pre - conference dinner of the “ china and global capital markets “ conference organised by the hong kong institute of certified public accountants hkicpa and the institute of chartered accountants in england wales icaew on may 11 , 2006 財經事務及庫務局局長馬時亨出席香港人壽保險從業員協會第十九屆香港人壽保險從業員大會致辭全文八月三日財經事務及庫務局局長出席香港南九獅子會午餐例會講座致辭全文六月十三日

Ministry of finance promulgated “ china to register pours accountant to audit criterion 1501st - report of audits “ to carry on the omni - directional revision to the original standard report of audit , this formed the audit opinion and the writing up report of audit promoter action regarding standard chartered accountant , but has not been able to maintain with the audit goal development request should perform identically to revise 摘要財政部頒布的《中國注冊會計師審計準則第1501號審計報告》對原有的標準審計報告進行了全方位的修訂，這對于規范注冊會計師形成審計意見和出具審計報告起到促進作用，但未能與審計目標的發展要求保持一致應加以修正。

Through the analysis of the five factors that affect the folk audit independence , the author proposes some relevant countermeasures in the following five aspects : improve the audit relation of our country ' s chartered accountants and the non - audit service , expand the accounting firm scale and carry out vigorously the partnership system , change the present payment method to “ who profits , who entrusts , who pays money “ and establish a perfect civil compensation system , and enlarge profession supervising and managing and law enforcement strength 摘要通過對影響民間審計獨立性的五個因素的論述，提出了改善我國注冊會計師審計關系，改善非審計服務，擴大會計師事務所規模，大力推行合伙制，將現行付款方式改為“誰受益，誰委托，誰付款”和建立完善的民事賠償制度，加大行業監管和執法力度等五個方面的對策。

Speech by the secretary for financial services and the treasury , mr frederick ma , at the pre - conference dinner of the “ china and global capital markets “ conference organised by the hong kong institute of certified public accountants hkicpa and the institute of chartered accountants in england wales icaew on may 11 , 2006 財經事務及庫務局局長馬時亨出席香港人壽保險從業員協會第十九屆香港人壽保險從業員大會致辭全文八月三日財經事務及庫務局局長出席香港南九獅子會午餐例會講座致辭全文六月十三日

Ministry of finance promulgated “ china to register pours accountant to audit criterion 1501st - report of audits “ to carry on the omni - directional revision to the original standard report of audit , this formed the audit opinion and the writing up report of audit promoter action regarding standard chartered accountant , but has not been able to maintain with the audit goal development request should perform identically to revise 摘要財政部頒布的《中國注冊會計師審計準則第1501號審計報告》對原有的標準審計報告進行了全方位的修訂，這對于規范注冊會計師形成審計意見和出具審計報告起到促進作用，但未能與審計目標的發展要求保持一致應加以修正。

chartered cities

Professor firth is a fellow of the institute of chartered accountants in england and wales , a fellow of the hong kong institute of certified public accountants , a member of the chartered institute of taxation , a chartered financial analyst , a certified international investment analyst , and a member of hong kong securities institute Firth教授分別為英格蘭及威爾斯特許會計師公會會員香港會計師公會會員特許稅務學會會員特許財務分析師國際注冊投資分析師香港證券專業學會會員。

Through the analysis of the five factors that affect the folk audit independence , the author proposes some relevant countermeasures in the following five aspects : improve the audit relation of our country ' s chartered accountants and the non - audit service , expand the accounting firm scale and carry out vigorously the partnership system , change the present payment method to “ who profits , who entrusts , who pays money “ and establish a perfect civil compensation system , and enlarge profession supervising and managing and law enforcement strength 摘要通過對影響民間審計獨立性的五個因素的論述，提出了改善我國注冊會計師審計關系，改善非審計服務，擴大會計師事務所規模，大力推行合伙制，將現行付款方式改為“誰受益，誰委托，誰付款”和建立完善的民事賠償制度，加大行業監管和執法力度等五個方面的對策。

The selection panel consisted of mr . sanford yung , ms . georgina chan , director of education & training of the hong kong society of accountants , ms . florence yip , chartered accountant , ms . carrie yu , chartered accountant , ms . priscilla lam , chartered accountant , ms . amy yui , senior administrator in the academic field , and , mr . cameron sloan , the director of human resources of pricewaterhousecoopers 遴選委員會之成員除容永道先生外，亦包括香港會計師公會教育及培訓總監陳素珍女士、特許會計師葉招桂芳女士、特許會計師余葉嘉莉女士、特許會計師藍思敏女士、學術界行政人員俞藹敏女士，以及羅兵咸永道會計師事務所人力資源及發展總監金馬倫史龍先生。

By analyzing the reason of false financial report in listed company and the surveillant deficiencies , this article proposed several preventive suggestions : 1 ) establish the financial report information to disclose the standard and surveillant system so as to perfect company governing mechanism ; 2 ) advance the accounting firm reform and implement the form of partnership organization in which way to strengthen moral restraint of chartered accountant ; 3 ) built a set of effective supervising and managing mechanisms under the perfect civil compensation system 摘要本文通過分析我國上市公司虛假財務報告產生的原因及其在監管中存在的問題，提出了防范財務報告做假的幾點對策思路：一是建立財務報告信息披露規范及監督體系，完善公司治理機制，充分發揮獨立董事的作用；二是推進會計師事務所改革，實行合伙制的組織形式，加強注冊會計師自身道德約束；三是健全民事賠償機制，多管齊下，建立一套有效的監管機制。

Speech by the secretary for financial services and the treasury , mr frederick ma , at the pre - conference dinner of the “ china and global capital markets “ conference organised by the hong kong institute of certified public accountants hkicpa and the institute of chartered accountants in england wales icaew on may 11 , 2006 財經事務及庫務局局長馬時亨出席香港人壽保險從業員協會第十九屆香港人壽保險從業員大會致辭全文八月三日財經事務及庫務局局長出席香港南九獅子會午餐例會講座致辭全文六月十三日

A systematic examination of financial statements usually by an independent chartered accountant , with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position , the results of operations and on whether the statements are drawn up in accordance with the relevant law and accounting standards 審計是對財務報告的系統性檢查，通常由一家獨立的注冊會計師進行，目標是對財務報告是否真實公正地反映了公司的財務狀況和經營結果以及財務報告的編制是否符合相關法律與會計準則發表意見。

The american bar association also addressed members on the need to promote integrity among public officials , particularly the judiciary , in line with the bangalore principles ; and the vice president of the institute of chartered accountants of pakistan examined the necessary standards of accounting , auditing and governance required within private sector organisations 美國大律師公會向與會者指出，公職人員必須具有廉潔操守，司法人員尤須遵照班加羅爾原則( bangalore principles ) ，維護公義。而巴基斯坦會計師公會副主席亦在會上闡釋私營機構必須恪守的各項會計、核數及管治準則。

Ministry of finance promulgated “ china to register pours accountant to audit criterion 1501st - report of audits “ to carry on the omni - directional revision to the original standard report of audit , this formed the audit opinion and the writing up report of audit promoter action regarding standard chartered accountant , but has not been able to maintain with the audit goal development request should perform identically to revise 摘要財政部頒布的《中國注冊會計師審計準則第1501號審計報告》對原有的標準審計報告進行了全方位的修訂，這對于規范注冊會計師形成審計意見和出具審計報告起到促進作用，但未能與審計目標的發展要求保持一致應加以修正。

In fact , many interior as well as the exterior restriction factor affect the earnings quality , for instance chartered accountant ' s audit opinion , the structure of the company government , the dividend policy , the stockholder ’ s structure and so on 影響盈余質量還存在著很多內部以及外部的制約因素,比如注冊會計師的審計意見、公司治理結構、股利政策、股權結構、會計準則體系等。本文主要著重研究股權結構這一內部制約因素對盈余質量產生的影響。

Tax consultants , chartered accountants , auditors , legal consultants and business economists from wotax are available to serve private persons , business entities and other interesting parties with specific inquiries as well as questions regarding tax and law beyond the national and international boundaries Wotax事務所的稅務師會計師審計師律師和企業經濟學家給私人客戶，壟斷集團和中小企業在所有國內或國際稅務法律問題上提供咨詢，建議。

Mr charles yang chuen - liang a chartered accountant , is a member of the social welfare department s steering committee on promotion on volunteer service as well as the convenor of its publicity sub - committee . he has rich experience in publicising volunteer services and fund - raising with the community chest 楊傳亮是執業會計師，亦是社署推廣義工服務督導委員會成員及其下推廣小組召集人，他就宣傳義務工作及公益金籌款，饒有經驗。

And through the flexible supposition , the game model of the accounting information quality has been developed to analyze the game relationships between the listed company and chartered accountant , and the path is presented for governing distortion of the accounting information 并且放寬假設，對會計信息質量博弈模型進行了拓展，分析了上市公司和注冊會計師之間在會計信息質量上的博弈關系，最后提出了治理會計信息失真的路徑。

Professor michael firth started his career as an accountant with poulsom co , a firm of chartered accountants . subsequently he worked as an auditor for whinney murray ernst and young and as an investment analyst at phillips and drew ubs phillips and drew Michael firth教授于poulsom co任職會計師，作為其事業的起步，隨后分別加入安永會計事務所擔任核數師及于英國的投資公司phillips and drew任投資分析員。