复杂经济环境中会计师职业判断的应用——在2014年海峡两岸及港澳地区会计师行业交流研讨会上的专题演讲

发布时间：2018-05-24 16:39

本文选题：会计师职业 + 交流研讨会　；参考：《中国注册会计师》2014年12期

【摘要】：王越豪从两个案例出发,说明当下经济环境和交易的复杂性,u6此引出如何理解会计师的职业判断、怎样才能提升会计师的职业判断能力的主题。他接着从职业判断凸现会计师职业存在的必要、.职业判断受主客观条件以及多重因素影响、职业判断必须茌法律和准则的框架内迸行、职业判断应当坚持实质重于形式原则、职业判断应当遵循重要性原则、复杂职业判断可能是非难辨披露至要、职业判断是把"双刃剑"、要提高自我保护意识等/、个方面作了进一步阐述。
[Abstract]:Starting from two cases, Wang Yuehao explains the current economic environment and the complexity of transactions. This leads to the theme of how to understand the professional judgment of accountants and how to improve the professional judgment ability of accountants. He went on to judge from the profession the necessity of the existence of the profession of accountants. Professional judgment must be influenced by subjective and objective conditions and many factors. Professional judgment must be carried out within the framework of laws and norms, and professional judgment should adhere to the principle of substance over form, and professional judgment should follow the principle of importance. Complex professional judgment may be not difficult to disclose, professional judgment is to "double-edged sword", to improve the awareness of self-protection and other aspects of further elaborated.
【作者单位】：天健会计师事务所;
【分类号】：F233

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