请帮忙把这段话翻译成英语,有点会计专业基础的朋友帮忙翻译下 5
职业道德是注册会计师进行审计的先决条件,在现今社会审计丑闻相继暴露,注册会计师诚信渐失人心,整个行业遭到严重的诚信危机的情况下,必须重新思考注册会计师职业道德。本文通过剖...
职业道德是注册会计师进行审计的先决条件,在现今社会审计丑闻相继暴露,注册会计师诚信渐失人心,整个行业遭到严重的诚信危机的情况下,必须重新思考注册会计师职业道德。本文通过剖析相关现实社会问题,探讨成因及其后果,提出重建注册会计师职业道德的一些构想。
本文首先对职业道德以及注册会计师特殊的职业道德要求进行了深刻的阐述,认清了注册会计师职业道德的基本内涵,进一步指出我国注册会计师职业道德存在的主要问题,从注册会计师自身以及社会大环境分析问题的原因,最后提出加强注册会计师职业道德建设的应对措施。 展开
本文首先对职业道德以及注册会计师特殊的职业道德要求进行了深刻的阐述,认清了注册会计师职业道德的基本内涵,进一步指出我国注册会计师职业道德存在的主要问题,从注册会计师自身以及社会大环境分析问题的原因,最后提出加强注册会计师职业道德建设的应对措施。 展开
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For A CPA the essential condition of auditing is occupational ethic. Nowadays we must re-think the ethic of CPA in the face of the accounting scandals exposed one after another,unpopular CPA; entire CPA crisis of confidence. this artic is about some ideas that rebuild the ethic of CPA thrugh to analyzed related realistic social problem and discuss its factor or consequence.
first it has made deep exposition about the request of ethic and special ethic of CPA. recognized the bisic comment of ethic of CPA and then further noted the major problem on the ethic of CPA, and analyzed the reasion causing this problem from CPA himself and social environment
finally, it made sollutions how to improve the ethic of CPA.
first it has made deep exposition about the request of ethic and special ethic of CPA. recognized the bisic comment of ethic of CPA and then further noted the major problem on the ethic of CPA, and analyzed the reasion causing this problem from CPA himself and social environment
finally, it made sollutions how to improve the ethic of CPA.
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The professional ethics is the prerequisite for the CPA audit, in the current scandals have exposed the social audit, the CPA integrity Losing the people, the whole industry suffered a serious credibility crisis situations, we must rethink the registered accountant occupation morals. This paper analyzes the related social problems, causes and consequences, and put forward some ideas to rebuild the CPA occupation moral. This paper first elaborates on occupation morality and CPA special occupation moral requirements, understand the basic connotation of the CPA occupation morality, and further points out that the main problems of occupation moral accountants registered in China, from the Institute of certified public accountants themselves to the cause and the social environment to analyze problems, and finally put forward to strengthen the construction of occupation morality of CPA measures
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的非官方的官方鬼地方规定个梵蒂冈
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