论文部分内容阅读
美国会计总局(The、U,S、Goneral Accounting Office)为美国国会所创办。它对与国防有关的,与政府和民间的契约,有广泛的审计权威。该局制订有审计准则规范,并负责批准各级联邦机关的会计制度。有关机关依照某条法律的修改而改变其会计制度的,必须报请该局核准。美国会计师公会(AICPA)是美国会计师全国性的职业团体。它成立于1887年。该会制定有审定会计师资格的全国统一标准。它从事与全国各个会计师公会的联谊与合作,增进从业人员素质,提高专业教育水平。其所订立的规条和意见,影响全国的会计实务,并制订和要求遵行其职业道德规范。
The United States General Accounting Office (The, S, Goneral Accounting Office) was founded by the United States Congress. It has a wide range of auditing authority on defense-related, government and civil contracts. The council has developed guidelines for auditing standards and is responsible for approving the accounting systems of federal agencies at all levels. If the organ concerned changes its accounting system in accordance with the revision of a law, it must submit it to the bureau for approval. The American Institute of Certified Public Accountants (AICPA) is a national accountancy body for American accountants. It was founded in 1887. The meeting developed a certified national accountant qualification unified national standards. It engages in association and cooperation with various accountants’ associations throughout the country, enhances the quality of employees and enhances the level of professional education. The rules and opinions they have entered into affect the nationwide accounting practices and formulate and require compliance with their codes of ethics.