bluelove1995
中注协从2006年起,在注册会计师全国统一考试的同时,设立英语测试,并于2007年度首次在注册会计师全国统一考试的审计、会计科目中各增加10分的英文附加题。以上英语水平测试各项措施的初步探索,对鼓励行业人员提高英语水平,推动行业国际化发展起到了积极的导向作用。国家新政策: 英语水平测试目标是,全面提升注册会计师行业英语测试水平及国际认可度,以注册会计师在英语环境下应有的职业胜任能力为标准,通过测试,重点选拔能够在英语环境中从事注册会计师业务的国际化人才,将英语水平测试打造成为我国注册会计师走向国际“通行证”的重要标志。 建议将现行注册会计师考试相关科目的英文附加题制度及英语测试制度加以合并,与有关国家和地区会计师组织联合举办统一的英语水平测试。水平定在“在英语环境中工作的能力”。 英语水平测试拟于2009年实施,考生在取得注册会计师考试全科合格后才能报考。英语水平测试合格证书独立于注册会计师全国统一考试合格证书。英语水平测试的合格证书独立于注册会计师合格证书。 注会英语测试是自愿参加的测试,英语测试成绩对获得注会合格证和申请加入协会这二项工作没有影响。说得很详细了,希望对你有帮助!
古蒂guti
你好,非常荣幸给你解答。关于外文文献,我也在网上搜索过,但是只是一个论文的开头,剩余的他要求付费,显然我不会花钱去买。现将开头发给你,希望对你有用。。The Study of CPA’s Legal Liability(注册会计师法律责任) Abstract: Study on legal liability of Certified Public Accountants has a direct relation on the development of the Certified Public Accountants (CPA) industry, but also affects the run of economic order all the country. Since resumption of CPA in China in 1981, achievements have been obtained on researches of legal liability of CPA both in theory and practice, but parts of the Legal Liability of CPA is still blank in the Law of Certified Public Accountants and demanded exactly to modify, such as the boundaries of Legal Liability of CPA, partitions of the Legal Liability of CPA and avoidance Legal Liability of CPA and so on, which induced a phenomenon that litigations showed up greatly in our country. This paper tries to define the legal responsibility of CPA, tell the differences between the liability of accountant and audit, ascertain the Liability of the third person include and analyze legal liability of CPA and its reasons. Based on literatures about legal liability of CPA and recent situation of CPA industry in our country, countermeasures on avoidance legal liability of Certified Public Accountants are presented.Keywords: Certified Public Accountants; Legal Liability; definition
爬爬的蜜糖
第一,我想告诉你,中国的会计制度和美国是截然不同的,不止美国,中国的会计师制度只在中国有效第二,不会有人逼你签字的,往往是人在利益面前把握不住自己而已,或者你审了几个星期,发现报告不能签,要么放弃,要么……就是那么简单啦,如果你可以控制住自己,不会有人逼你的,如果不行,哪个国家都一样,一样会锒铛入狱第三,如果时间允许的话,你完全可以考啊,现在大的事务所在要求专业知识的同时都对外语水平有很大的要求,所以如果你真的可以考出的话前途应该是不错的,加油吧 第四,如果你放心不下的话可以考虑考ACCA,一方面不会发生你担心的事情,另一方面如果你英语好的话考起来应该比CPA容易
winnie222626
注册会计师考英语,为的是与国际接轨,但是英语不是必考的科目。你可以等考上注册会计师,再加考英语的。CPA是全国最难的考试,如果你是外语专业的花,我建议你考ACCA。ACCA与CPA相比,同样吃香,所不同的是,ACCA英语要专四以上水平,承认范围更加广,不过花费也是比较高的。大概从第一阶段,如果你是本科,你可以免考第一阶段,第二阶段到第三阶段的花费,足够你买一辆10万以下的车。最后祝你考试顺利,工作顺利。
清风百荷
你的这个话题是国外50-70年代出现的内容,而且因在网吧,只能找了这1篇2006年的全文,已经发到你邮箱了。2-4都是很古老的学位论文....希望对你有帮助我的邮箱是[1]Gendron, Y., R. Suddaby, and H. Lam, ‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’[J]. Journal of Business Ethics.2006. 64(2): p. 169-193.[2]Ettinger, I., A Study of the Importance of Independence to the Certified Public Accountant[D].1959, Michigan State University of Agriculture and Applied Science. Dept. of Accounting and Financial Administration.[3]Shockley, R., An Experimental Investigation Into the Perceived Audit Independence of Certified Public Accountants[D].1979, University Microfilms International.[4]Gosman, M., Independence and the Certified Public Accountant. 1966, University of Wisconsin, Madison.[5]Stucky, N., The Professional, Ethical, and Legal Responsibilities of the Certified Public Accountant for Competence and Independence in Rendering Management Services[D]. 1964, University of Kansas, Business.
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