会计团体

会计团体

外汇网2021-06-17 23:27:07 168

accountancy bodies：

These repsent formal organizations of accountans whose members are normally entitled to use the term chartered, certified, certified public, or management accountant. Membership is normally through examination, and the members should comply with the regulations of their body. There are many accountancy bodies throughout the world, but usually recognition by the national government is needed to conduct certain types of work, particularly public audit.

会计团体：

会计团体是会计人士的正式组织。会计团体的成员一般有权运用诸如特许会计师、注册会计师、注册公共会计师哐管理会计师等称谓。会员资格的获取一般需要通过考试，而且会员务必遵守会计团体的规章。全球有很多会计团体，但会计团体若要开展特定类型的工作，尤其是公共审计，一般务必得到所在国政府的认可。

解释出从2005年8月版《国际会计准则》版本号：IFRSD

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