英语翻译Limited Liability Partnership A limited liability partne

杨中明2022-10-04 11:39:541条回答

英语翻译
Limited Liability Partnership A limited liability partnership (LLP) is owned by one or more partners.It is structured and taxed like a general partnership,but the personal liability protection of an LLP is less than that of a general corporation or an LLC.Partners of an LLP are personally liable for the partnership’s debts and obligations,their own acts,and acts of others under their supervision.Partners are not personally liable for liabilities arising form negligent acts of other partners and employees not under their supervision.It is not surprising that all of the Big Five firms and many smaller firms now operate as LLPs.
The organizational hierarchy in a typical CPA firm includes partners or shareholders,managers,supervisors,seniors or in-charge auditors,and assistants.A new employee usually starts as an assistant and spends 2 or 3 years in each classification before achieving partner status.The titles of the positions vary from firm to firm,but the structure is similar in all.When we refer in this text to the auditor,we mean the person performing some aspect of an audit.It is common to have one or more auditors from each level on larger engagements.
Table 2-2 summarizes the experience and responsibilities of each classification level within CPA firms.As indicated in the table,advancement in CPA firms is fairly rapid,with evolving duties and responsibilities.In addition,audit staff members usually gain diversity of experience across client engagements.Because of advances in computer and audit technology,beginning assistants on the audit are rapidly given greater responsibility and challenges.
The hierarchical nature of CPA firms helps promote competence.Individuals at each level of the audit supervise and review the work of others at the level just below them in senior or in-charge auditor.The staff assistant’s work is then reviewed by the in-charge,as well as by the manager and partner.
To promote competence and to better serve their clients,many CPA firms have also organized along industry specialization lines.Auditors at each staff level may specialize in the performance of audits of certain industries,such as financial institutions.By specializing along industry lines,auditors gain a greater understanding of the client’s business.To facilitate a total service approach,industry specialization groups may cross functional lines.For example,a health care specialization group may include auditors,tax professionals,and consultants specializing in health care.

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hym2005620 共回答了14个问题 | 采纳率92.9%
有限责任合伙有限责任合伙( LLP公司)是由一个或多个合作伙伴.它的结构和应纳税像一般的伙伴关系,但保护个人责任的LLP是低于一般公司或有限责任公司.合伙人的律师事务所是个人责任的伙伴关系的债务和义务,自己的行...
1年前

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