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在我国,随着市场经济的发展,对会计师和审计师的职业判断提出了越来越高的要求,如何提高职业判断能力是摆在我们面前的一项重要任务。换句话讲,我国目前会计、审计所遇到的诸多挑战之一就是如何提高我们的职业判断能力。加拿大特许会计师协会(CICA)的研究报告《财务报告中的职业判断》(1988)和《审计师职业判断》(1995)对职业判断在审计和会计中的作用作了详尽的阐述。不久前这两份报告的中文版已由经济科学出版社出版。两份报告中的许多观点国内目前很少有人讨论过,部分看法还具有相当的前瞻性,对于国内的审计师、会计师以及理论工作者更好地理解职业判断,提供了很好的思路。我们征得了出版社和译校者的同意,将陆续摘编这两书的部分内容,以此促进业内同仁加强对职业判断问题的研究。
In our country, with the development of market economy, we put forward higher and higher requirements on the professional judgment of accountants and auditors. How to improve the ability of professional judgment is an important task before us. In other words, one of the many challenges our country accounting and auditing currently face is how to improve our professional judgment. The CICA study “Career Judgments in Financial Reporting” (1988) and “Auditor Professional Judgment” (1995) provide a detailed account of the role of occupational judgment in auditing and accounting. Not long ago the Chinese version of the two reports was published by Economic Science Press. Many of the opinions in the two reports are rarely discussed in the country at present and some of them are quite forward-looking and provide a good way for domestic auditors, accountants and theoreticians to better understand their professional judgment. We have obtained the consent of publishers and translators who will gradually extract part of these two books in order to promote colleagues in the industry to strengthen the study of occupational judgments.