中国注册会计师协会

创造价值现金短缺型企业是中国注册会计师协会2008年在中国注册会计师教材中首次正式提出来的。

The concept of creating-value and cash-shortage enterprises is proposed firstly in 2008 by CICPA .

中国注册会计师协会成立后，尤其在1995年两会合并后，中国注册会计师行业管制一直努力效仿美国的行业自律模式。

After the establishment of the CICPA , China 's CPAs profession regulation was trying to copy the " self-regulation " model of American .

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。

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

审计师变更的监管思想、政策效应与学术含义&基于2002年中国注册会计师协会监管措施的探讨

Supervision Thought Effects in Policy and Scholastic Implications of Changing CPAs

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。

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

1988年11月15日，中国注册会计师协会成立大会在京召开。

On November 15th of 1988 , the foundation conference of China Institute of Certified Public Accountants was held in Beijing .

我呼吁四大会计师事务所，四大行和中国注册会计师协会协力合作，推出一个网上询证系统。

I call for the Big Four accounting firms , the Big Four banks and the CICPA to get together to work out a system for online confirmations .

第二，中国注册会计师协会每年会对国内会计师事务所进行排名，这为鉴别高质量审计师提供了机会。

Second , the Chinese Institute of Certified Public Accountants ( CICPA ) has rank auditors in China , which presents an opportunity for identifying high-quality auditors in the Chinese context .

中国注册会计师协会、中国证券会对申请证券许可证的注册会计师、会计师事务所的执业质量、职业道德和其他资格条件进行抽查。

The Chinese Association of certified public accountants and the CSRC shall conduct a spot check on the practice quality , professional ethics and other qualifications in respect of the certified pubic accountants and accounting firms applying for securities licenses .

中国注册会计师协会根据国际审计准则的最新发展，于2004年10月对已修订的四个新审计风险准则在全国范围内征求意见，计划于2005年内正式发布。

ISSAB issued three new international standards on auditing risk and the standards were implemented in Dec , 2004 . Accordingly , CICPA solicits opinions in the whole country about the standards on auditing risk which revised in Oct , 2004 and will issue in 2005 formally .

在中国，与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。

In China , the institute same as CICPA , which is responsible for administrating CPAs , is the Chinese Institute of Certified Public Accountants ( CICPA ) .

我国应成立既独立于中国会计学会，又区别于中国注册会计师协会的中国管理会计师协会。

Chinese Institute of Management Accountants ( CIMA ) should come into existence which is not inly independent of CAA , but also known from CICPA .