财务报告决策职业判断框架

发布时间：2018-04-18 02:11

本文选题：审计委员会 + 准则制定机构　；参考：《中国注册会计师》2017年08期

【摘要】：职业化是注册会计师行业作为专业服务业的本质特征。其中,专业能力的培育和保持是职业化的基础,而职业判断能力作为专业能力的核心,是职业化的必然要求。行业发展五年规划将持续提高职业化水平作为行业发展的重要目标之一,并提出弘扬职业精神、坚守职业道德、提高职业判断水平的要求。苏格兰特许会计师协会制定的《财务报告决策职业判断框架》,针对财务报告编制者作出的关键判断、审计师对关键判断的审计,以及审计委员会对关键判断的复核,分别提供了原则导向框架;同时,该框架为监管部门对关键判断的评估提供了指南,为准则制定机构提供了建议。为增进注册会计师们对职业判断的认识和理解,促进注册会计师行业职业化建设,中注协组织翻译了这份文件,供参考。
[Abstract]:Professionalization is the essential characteristic of CPA industry as a professional service industry.Among them, the cultivation and maintenance of professional ability is the foundation of professionalization, and the ability of professional judgment, as the core of professional ability, is the inevitable requirement of professionalization.The five-year plan of industry development will continue to raise the level of professionalization as one of the important goals of the development of the industry, and put forward the requirements of carrying forward the professional spirit, adhering to professional ethics and improving the level of professional judgment.The Financial reporting Decision-making Professional judgment Framework developed by the Institute of Chartered Accountants in Scotland, which addresses critical judgements made by financial report compilers, auditors' audits of critical judgements, and audit committee reviews of critical judgements,It also provides guidelines for regulators' assessment of key judgments and recommendations for standard-setting bodies.In order to enhance the understanding and understanding of professional judgment and to promote the professional construction of CPA profession, CICPA has translated this document for reference.
【作者单位】：苏格兰特许会计师协会;天津财经大学;
【分类号】：F233

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