The qualification approved by the Certified Public Accountant Association to undertake the auditing of annual accounting statement of large-scale enterprises.

With the social development, a large number of self-governing professional associations appear in china, such as the bar association, the football association, institute of certified public accountants. These organizations play an important role in different areas of the community.

随着社会的发展，我国出现了大量的诸如律师协会、足球协会、注册会计师协会等之类的具有自治属性的行业协会，这些组织在社会的不同领域发挥着重要作用。

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Nowadays, not only governments, firms, investors but also institutes of CPA are paying special attention on these problems.

目前国内外无论是政府、企业、投资者还是注册会计师协会等都对这些问题特别关注。

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At last, this paper aims at the development of the anti-money laundering activities in china and makes some suggestions to the Chinese Institute of Certified Public Accountant.

最后本文针对我国反洗钱活动发展情况对我国注册会计师协会提出了一些建议。

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The Municipal Certified Public Accountants Association is the Self-Discipline Organization in charge of trade of certified public accountants.

市注册会计师协会是对注册会计师行业进行管理的自律性组织。

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She is also co-leading a networking group "You Can't Have Too Many Friends" for the Society.

她还和其他几个美国人一起为“注册会计师协会”领导一个社团。

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Before the creation of the FASB, the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles.

在财务准则委员会诞生之前，美国注册会计师协会（AICPA）的会计原则委员会（APB）实现定义会计原则的功能。

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In the United States, the certification examinations are prepared and administered by the American Institute of Certified Public Accountants.

在美国，这种资格考试由美国注册会计师协会负责和实施。

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And the influence of the micro environment is the question that would restrict the development of association of chartered accountants, and the influence of the organizational form in the accounting firm and CPA's own defect, etc.

微观环境方面的影响则为制约注册会计师协会发展的问题，会计师事务所组织形式的影响以及注册会计师自身缺陷等方面。

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The self-discipline can be regarded as a game process of self-discipline of the associate of the certified public accountant and the government supervision arranged by a certain system with its specific regulations and rules.

我们可以把注册会计师协会自律活动看作是一定制度安排下，依照该制度的规则由注册会计师协会的自律行为和政府的监管互动的博弈过程。

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Institute of Chartered Accountants of Japan also issued internal control evaluation and auditing standards in 2007.

日本注册会计师协会也于2007年颁布了内部控制评价与审计准则。

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Nowadays, it has become to be the most important issue for governments, institutes of CPA and investors to work out how to improve the quality of social auditing, make sure CPA independence and reconstruct the system of CPA integrity.

如何提高社会审计质量、确保注册会计师独立性、如何恢复注册会计师诚信体系，已成为当今世界政府、注册会计师协会等机构和投资者等目前最重要的一件事。

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The new standards apply to all audits conducted under the Corporations Act audits as well as all audits undertaken by members of CPA Australia of Australian-based organisations such as sports groups and local schools as well as not-for-profit organisations such as community groups and charities.

新审计准则适用于所有根据《公司法》规定应审计的行为，以及澳大利亚注册会计师协会规定的澳大利亚境内的组织，例如运动俱乐部、学校、社区组织、慈善机构等非营利性组织。

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The associations of Certified Public Accountants of all provinces, autonomous regions, municipalities directly under the central government shall transmit the document to the accounting firms under their own jurisdictions.

请各省、自治区、直辖市注册会计师协会将此文转发辖内各会计事务所。

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From the end of 2007 to early 2008 Laos revised the Accounting Law and the Auditing Law. But Laos has not still issued accounting principles and auditing standards.

从2007年底到2008年初老挝修改了会计法和审计法，但迄今为止仍然还没有颁布会计准则和审计准则，有关注册会计师协会的法律法规也没有作出明确修改。

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Finally, it uses the result of theory analyses and comparison to analyze the way of CICPA's development.

最后，运用理论分析和实际比较得出的结果，分析中国CPA行业协会管理体制发展完善应该运用的具体办法与措施。

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Degree in Finance or Accounting with recognized accounting qualification; Members of CICPA or ACCA is an advantage;

全日制大学本科财务会计相关专业毕业，具有注册会计师资格；

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I hope that those in China with an interest in auditing will make comments on our proposals, perhaps through the CICPA.

我希望在中国，关心审计的人们，或许可以通过中注协对我们的征求意见稿发表意见。

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The CICPA should publicize the IS security, increase people to concern IS audit, guide and grow the market;

我国注册会计师协会应加大宣传，提高人们对IS审计的关注，引导并培育市场；

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But the Chinese Institute of certified public accountants, which runs the main professional qualification, has only 140000 members, half of whom practise.

但是，负责会计业主要专业资格认证的中国注册会计师协会（cicpa）只有14万会员，其中半数执业。

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China Association of certified public accountants shall be entitled to handle the accounting firms engaged in the illegal activities.

会计师事务所有违法违规行为的，由中国注册会计师协会处理。

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