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 corp

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 corp
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.

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 corp
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,自己的行为,以及其他人的行为在其监督下.合伙人是不会亲自承担负债形式疏忽行为的其他合作伙伴和雇员没有在其监督下.这并不奇怪,所有的五大公司和许多较小的公司现在运作LLPs .
该组织等级的一个典型的包括会计师事务所合伙人或股东,经理,主管,老人或负责核数师,和助手.一种新的雇员通常开始担任助理,并花费2个或3年内在每个分类前实现合作伙伴的地位.标题的立场不同公司,企业,但类似的结构在所有.当我们提到这个案文的核数师,我们指的人从事某些方面的审计.这是共同的一个或多个审计员每个级别的大型活动.
表2-2总结了经验和各自的职责范围内分类会计师事务所.如上表所示,提高会计师事务所是相当迅速的,不断变化的义务和责任.此外,审计工作人员通常获得多样性的经验,在客户约定.由于先进的计算机技术和审计开始,助理审计正在迅速得到更大的责任和挑战.
该等级性质会计师事务所有助于促进能力.个人在每一级的审计监督和审查其他机构的工作水平略低于他们在高级或负责审核.工作人员助理的工作,然后审查负责,以及由经理和合作伙伴.
为了促进能力和更好地服务于他们的客户,许多会计师事务所还组织以及行业的专业化线.在每个审计人员专业水平可能会在执行审计的某些行业,如金融机构.据业内专业线沿线,审计师更多地了解客户的业务.为了方便总额的服务方法,行业的专业化集团可能交叉职能.例如,医疗保健专业组可能包括审计,税务专业人士,顾问和专业的保健.