public accounting là gì - Nghĩa của từ public accounting
public accounting có nghĩa làA profession like many others, such as law, medicine, and computer engineering, which requires an exponentially larger amount of input in terms of time and effort the lower in position the professional is. For instance, public accounting staff members often find themselves working what seems like more hours than actually exist in a week and wondering how there are people in the firm who actually maintain a family life. Stress also increases exponentially in the same direction in public accounting, as staff not only feel the normal pressure exerted by managers but also the effects of the pressure managers feel from partners. Stress at the higher levels such as manager is not only alleviated by the lesser amount of higher-ups exerting pressure, but also by the ability at these levels to make more of the decisions that ultimately affect the intensity of the work performed. Additionally, the increase in salary is also exponential, but in an inverse relationship to the levels of stress and input involved in public accounting, thus perpetuating the vicious cycle of stress. ExampleStaff at public accounting firms agree that although having beds and showers at the office is a depressing idea, it would actually be great for the hours they work.public accounting có nghĩa làCertified Public Accountant- A professional accountant who has passed a series of extensive exams administered by the American Institute for CPAs (AICPA). The CPA is qualified to represent cases before the IRS. The CPA may also provide consulting services, tax or financial advice, audit and attestation services, and general accounting tasks. ExampleOh crap, the investors, creditors, management, and qualifying governmental entities need financial information, better call a Certified Public Accountant.public accounting có nghĩa làLicensed Public Accountant (LPA) - an individual admitted to practice public accounting by their state board of Accountancy. LPA's pass an exam as prescribed by the state board, having acquired an associates or bachelor's degree, and have some experience in public accounting. In some states, LPAs have the same practice rights as CPAs - including licensure to perform attestation (audit and review) engagements. Alternatively, LPAs are also known by the Registered Public Accountant (RPA) or Public Accountant (PA) monikers. Example1. I caught up with Dillon at the board-sponsored CPE event; he's a Licensed Public Accountant.2. Did you know that some LPA's have authority to perform public audits? 3. In certain states, LPAs have the same practice rights as Certified Public Accountants (CPAs). |