1211th--understanding the Chinese Institute of certified public accountants audit guidelines audit unit and its environment and to assess the risk of significant misstatements that CPA should understand the audit entity and its environment, to identify and evaluate financial statements of significan ...
(ii) is, or intends to be, a partner, director, person responsible for audit or sole principal of a firm which holds, or intends to hold, an auditing certificate under The Chartered Certified Accountants' Global Practising Regulations 2003; and satisfies the Admi...
Audit Monitoring Committee means a committee of individuals drawn from the panel of committee members so appointed by the Appointments Board in accordance with The Chartered Certified Accountants' Regulatory Board and Committee Regulations and having the constitution, powers and responsibilities set out in...
a具备下列条件之一,并在中国境内从事审计业务(指《注册会计师法》第三章第十四条规定的四类审计业务)工作2年以上者,可以向省注册会计师协会(以下简称省注协)申请注册: Has one of following conditions, and is engaged in the audit service within the boundaries of China (to refer "Registers Accountant To ...
Unclassified [#IABV2_LABEL_PURPOSES#] [#IABV2_LABEL_FEATURES#] [#IABV2_LABEL_PARTNERS#] We are committed to diversity in the Chartered Accountancy profession and at ICAEW. We believe the profession, and our own organisation, does best when it reflects the society we serve. ...
Related to Accountants: Chartered Accountantsac·coun·tant (ə-koun′tənt) n. One that keeps, audits, and inspects the financial records of individuals or business concerns and prepares financial and tax reports. ac·coun′tan·cy (-tən-sē) n. American Heritage® Dictionary of the...
Institute of Chartered Accountants of India (ICAI) has also defined the term "audit" in its publication of Statements on Auditing and AssuranceStandards: Basic Principles Governing an Audit (AAS 1 or SA 200) . An attempt has been made in this paper to judge the relevance and significance of...
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These discussions eventually resulted in a change in the audit procedure applied to building societies (as documented in the Building Societies Act 1960). We show how the regulatory change allowed chartered accountants to discontinue outmoded practices under which auditors rather than directors had been...
Define fellow member. fellow member synonyms, fellow member pronunciation, fellow member translation, English dictionary definition of fellow member. Noun 1. fellow member - one of the persons who compose a social group ; "only members will be admitted";