| 注册会计师职业判断的运用研究 |
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| 引用本文： | 刘春雨.注册会计师职业判断的运用研究[J].商丘职业技术学院学报,2006,5(4):47-48. |
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| 作者姓名： | 刘春雨 |
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| 作者单位： | 商丘职业技术学院,商丘,河南,476000 |
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| 摘 要： | 新会计制度的颁布实施,增大了会计处理的选择空间。会计人员运用专业理论知识和实践经验进行职业判断的内容也有所增加,从而必然对审计人员的专业判断能力提出更高的要求。注册会计师的职业判断尤为重要,它贯穿于审计工作的全过程,具有广泛的应用范围。
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| 关 键 词： | 职业判断 审计风险 职业谨慎性 |
| 文章编号： | 1671-8127（2006）04-00047-02 |
| 收稿时间： | 2006-03-19 |
| 修稿时间： | 2006年3月19日 |
On the Application of the Registered Accountants Occupation Criterion |
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| LIU Chun-yu.On the Application of the Registered Accountants Occupation Criterion[J].Journal of Shangqiu Vocational and Technical College,2006,5(4):47-48. |
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| Authors: | LIU Chun-yu |
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| Abstract: | The promulgation of the new system of accounts is puts into practice,enlarged the spaceion of select of the accounting treatment.Accounting personnel application profession theories knowledge with practice the experience steer the contents that occupation criterion to also have the raise,from but inevitable the confrontation accounts the personnel's profession criterion ability propose higher solicit.The occupation criterion of the registered accountants particularly for importance,it pierce through in the whole process that audit work,having the far-ranging application. |
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| Keywords: | occupation criterion audit risk occupation careful |
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