| 1. | Financial report of the most recent fiscal year audited and attested by a certified public accountant ( cpa )
二、最近年度经会计师查核签证之财务报告。 |
| 2. | Opening necessary bank accounts , obtaining a report of corporate capital verification issued by a chinese certified public accountant ( cpa )
企业代码证( 9 )外汇登记证( 10 )银行基本帐号 |
| 3. | Were certified public accountants ( cpas ) or public accountants , who are in public practice and entitled to perform statutory audits
名公开执业的执业会计师或注册核数师，他们享有资格处理法定的核数工作。 |
| 4. | Accounting firm ' s expansion in scale is a basic strategy of the development of certified public accountant ( cpa ) profession
会计师事务所规模化是注册会计师行业发展的基本战略。规模化的内在动力是一定范围内规模经济的存在。 |
| 5. | The system of certified public accountant ( cpa ) is a natural product of market economy , as well as a prerequisite for guarantying healthy economic development
注册会计师制度，是市场经济的必然产物，同时又是保证市场经济健康发展的必要条件。 |
| 6. | Some companies even are required to receive the evaluation about the internal control system by certified public accountant ( cpa ) , and which need to present the evaluation report
但是，我国的内部控制信息披露规定发布时间不长，对披露规定是否合理及实施效果如何，均缺乏相关的研究。 |
| 7. | In the most recent financial report audited and certified by a certified public accountant ( cpa ) , its net worth per share is not lower than par value , and its financial condition is in compliance with the regulations governing securities firms
一、最近期经会计师查核签证之财务报告每股净值不低于票面金额，且财务状况符合证券商管理规则之规定。 |
| 8. | Certified public accountant ( cpa ) as a profession can be dated back to the founding of the scotland edinburgh association of certified public accountant in 1853 . up to now , the great profession has a history of 150 years
注册会计师职业的诞生最早可追溯到1853年苏格兰爱丁堡注册会计师协会的成立，时至今日，这一“伟大”的职业已经走过150年的历史。 |
| 9. | The net - auditing is such a special economic certification activity that certified public accountants ( cpa ) and their offices testify the truthfulness and legitimate of e - cconomic activities and the reliability of net system
所谓网络审计是指注册会计师及会计师事务所利用网络对电子经济活动的真实性、合法性，对网络系统可靠性等进行的特殊类型的经济鉴证活动。 |
