濟(jì)南代理記賬公司:注冊會計師職業(yè)判斷指南

Jinan bookkeeping agency company: guide certified public accountant professional judgment
由兩岸四地會計師組織共同制定和發(fā)布的《注冊會計師職業(yè)判斷指南》順應(yīng)了審計實踐的要求，填補(bǔ)了這一空白。該指南有以下幾個特點(diǎn)。
By accountants organization to Hong Kong, macau, Taiwan and to formulate and publish the registered accountants professional judgment guide conform to the requirements of the audit practice, to fill the void. The guide has the following characteristics.
第一，體現(xiàn)了國內(nèi)外審計職業(yè)判斷的相關(guān)理論和實踐成果，具有較強(qiáng)的權(quán)威性和指導(dǎo)性。
First, reflected the domestic and foreign relevant theory and practice achievements of audit professional judgment, strong authority and guidance.
第二，內(nèi)容系統(tǒng)、完整。該指南不僅涉及了審計事項判斷，還包括了注冊會計師遵循職業(yè)道德在內(nèi)的行為判斷。不僅涉及了審計職業(yè)判斷的涵義、注冊會計師進(jìn)行職業(yè)判斷的緣由、注冊會計師進(jìn)行職業(yè)判斷的影響因素等，還涉及了注冊會計師如何作出職業(yè)判斷等內(nèi)容。
Second, content system and complete. This guide is not only involves judging the audit items, also including the certified public accountants to follow professional ethics, the behavior of the judgment. Not only involves the definition of audit professional judgment, registered accountants professional judgment of the influence factors of reason, registered accountants professional judgment, etc., also involves how to make certified public accountants professional judgment, etc.
第三，具有比較強(qiáng)的可操作性。該指南明確了注冊會計師需要運(yùn)用職業(yè)判斷的事項，比如確定重要性、識別和評估重大錯報風(fēng)險等，明確了注冊會計師職業(yè)判斷決策過程，明確了注冊會計師職業(yè)判斷的衡量標(biāo)準(zhǔn)等，并運(yùn)用實例闡述了審計職業(yè)判斷決策過程。這些內(nèi)容對指導(dǎo)注冊會計師審計職業(yè)判斷實踐具有比較強(qiáng)的可操作性。
Third, has the stronger operability. The guide has been clear about the need to employ certified public accountants professional judgment, such as to determine the importance, identification and evaluation of material misstatement risk, etc., has been clear about the decision-making process of registered accountants professional judgment, the measure of registered accountants professional judgment standard, etc., and expounds the audit professional judgment decision-making process instance. These contents to guide the certified public accountants audit professional judgment practice has the stronger operability.
第四，具有一定的靈活性。該指南不僅考慮到審計職業(yè)判斷的一般規(guī)律，而且考慮到審計職業(yè)判斷任務(wù)的差異性，要求注冊會計師根據(jù)具體情況靈活運(yùn)用該指南。比如該指南指出：職業(yè)判斷的決策過程的各步驟并不是嚴(yán)格的依次繼起關(guān)系，有時注冊會計師可能需要回到前面的步驟等。可以說，該指南為注冊會計師進(jìn)行職業(yè)判斷提供了良好的基礎(chǔ)。
Fourth, have a certain flexibility. This guide is not only considering the general regulation of audit professional judgment, and considering the differences of audit professional judgment tasks, requirements for certified public accountants according to the specific situation flexible use of the guide. Such as the guide pointed out: the professional judgment of the decision making process of each step is not strictly following the relationships in turn, sometimes certified public accountants may need to go back to the previous steps, etc. It can be said that the guidelines for certified public accountants professional judgment provides a good foundation.
總之，該指南的發(fā)布是會計職業(yè)界應(yīng)對不確定性不斷提高的經(jīng)濟(jì)環(huán)境，是提高注冊會計師審計職業(yè)判斷質(zhì)量的重要舉措，對提高審計質(zhì)量、會計信息質(zhì)量和維護(hù)公眾利益具有十分重要的意義。
In short, the release of this guide is to improve the economic environment of accounting profession to deal with uncertainty, is the important measures to improve the quality of certified public accountants audit professional judgment, to improve the quality of auditing, accounting information quality and safeguard the public interest is of great significance.
濟(jì)南泉清財務(wù)有限公司是一家專業(yè)從事濟(jì)南代理注冊、濟(jì)南代理記賬公司的服務(wù)機(jī)構(gòu)。
Jinan springs clear financial co., LTD is a professional engaged in jinan agent registration, bookkeeping agency services of the company.
濟(jì)南代理記賬公司：http://www.m.cdmlwx.com