Article 35 The date the audit report issued the CPAs the date of completion the fieldwork.

第35条会计师出具审查报告之日期,系指外勤工作完成日.

Most of the people in the public accounting are licensed as certified public accountants (CPAs).

从事公共会计的大多数人都是领有执照的注册会计师…

CPAS can offer their services to the public on an individual consultant basis for which they receive a fee.

注册会计师可以向公众提供服务并与每一客户协商收取服务费。

The results show that the main ways to improve audit quality consist in increasing the income of CPAs and optimizing supervisory institutions.

结果表明，提高注册会计师收入、完善监管是提高审计质量的主要途径。

The paper analyzes the wrongdoing of Certified Pubilc Accountants (CPAs), and then presents six suggestions for the construction of CPA ethics in China.

简单分析我国注册会计师违纪事件之后，就注册会计师职业道德建设问题，提出了四点建议。

When engaged only to evaluate the effectiveness of the design of the internal control system, CPAs shall conduct necessary control tests based on actual needs.

会计师如仅受讬审查内部控制制度设计之有效性，应视实际情况需要执行必要之控制测试。

The best people to execute your investments are financial advisers, but according to real millionaires the best people to give financial advice are knowledgeable CPAs and Lawyers.

金融顾问们是帮你投资的最好人选，但是据那些大富豪所说，最好的金融顾问是知识渊博的注册会计师们和律师们。