1.(=Canadian Pacific Airlines)加拿大太平洋航空公司
2.(=Cathay Pacific Airways)(香港)国泰航空公司
3.(=Catholic Press Association)天主教新闻协会
1.(=Canadian Pacific Airlines)
2.(=Cathay Pacific Airways)
3.(=Catholic Press Association)
1.certified public accountant: an accountant with all the necessary qualifications
1.Like them, CPAs may be self-employed or partners in a firm; or they may be employed by an accounting firm.
与医生和律师一样，注册会计师可以是个体经营，也可以是在一个公司合伙经营，他们也可以由会计公司雇佣。
2.CPAs civil liability for false financial statements has been a difficult and hot spot in theoretical and practical realm.
注册会计师不实财务报告的民事责任问题，一直是理论界与实务界的难点与热点。
3.In affairs relating to special audits, CPAs shall maintain an attitude of rigor and impartiality and a detached and independent viewpoint.
在与专案审查有关之事务上，会计师应保持严谨公正之态度及超然独立之精神。
4.The civil liability of the CPAs is a system that distributes the loss among the listed companies, CPAs and the investors.
本文认为注册会计师民事责任制度是一种将证券损失在上市公司、注册会计师和投资者之间进行合理分配的机制。
5.However, the practice both home and abroad demonstrates that CPAs shall be responsible for the fraud scandals in securities market.
但目前国内外的实践表明：在众多证券欺诈丑闻中，注册会计师难辞其咎。
6.This report expresses the opinion of the independent CPAs about the business that adhered to the generally accepted accounting principles.
该报告表明了独立注册会计师对企业在执行公认原则方面的意见。
7.CPAs shall also execute necessary procedures and collect necessary evidence regarding subsequent events during the post audit period.
会计师并应就审查之期后期间执行必要之程序，取得对期后事项应有之证据。
8.CPAs mainly gain interests from audit fees and besides this they have non-material interests in the form of professional honor.
注册会计师的利益主要来自于审计费，除此之外他们还会从专业荣誉中获得非物质性的利益。
9.The report notes that in the wake of the economic crisis, forensic accounting has grown as a discipline for CPAs.
该报告表明，金融危机爆发之后，对注册会计师而言，法务会计已经成长为一门新兴的学科。
10.Investment brokers and security officers, retirement planners, accountants and CPAs are in continual demand to meet this need.
投资经纪人、证券交易员、退休规划者、会计等职业的需求量也将继续增加。