财务报告职业判断框架——适用于财务报告编制者、审计师、监管部门以及准则制定机构的国际指南

发布时间：2018-08-19 20:44

【摘要】：会计信息的价值源于会计执业人员的职业判断以及职业界作为一个集体作出的判断。市场经济的正常有序运转,需要高质量的会计信息作为前提和基础,会计执业人员作为会计信息的提供者和鉴证者,必须具备较强的职业判断能力,才能满足市场对高质量会计信息的需求。因此,职业判断能力是会计职业的精髓,提高职业判断能力,是会计职业组织的重要工作任务。为帮助注册会计师提升职业判断意识和能力,中注协正在开展注册会计师职业判断指南的研究制定工作。苏格兰特许会计师协会制定的《财务报告职业判断框架》,为财务报告编制者的关键判断和审计师对关键判断的审计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,并为准则制定机构提供了建议。为增进相关方面对职业判断的理解,中注协组织翻译了这份文件,供参考。
[Abstract]:The value of accounting information originates from the professional judgment of accounting practitioners and the judgment made by the profession as a group. The normal and orderly operation of the market economy requires high quality accounting information as the prerequisite and foundation. Accounting practitioners, as providers and witnesses of accounting information, must have a strong professional judgment ability. In order to meet the needs of the market for high quality accounting information. Therefore, the ability of professional judgment is the quintessence of accounting profession, improving the ability of professional judgment is an important task of accounting professional organization. In order to help certified public accountants to improve their professional judgment consciousness and ability, CICPA is working on the development of professional judgment guidelines for certified public accountants. The Financial reporting Professional judgment Framework, developed by the Scottish Institute of Chartered Accountants, provides a principle-oriented framework for the critical judgements of financial report compilers and auditors' audits of critical judgements; at the same time, The framework provides guidance for regulators to assess key judgments and advice for standard-setting bodies. In order to improve the understanding of professional judgment, CICPA has translated this document for reference.
【作者单位】：中南财经政法大学;中国注册会计师协会专业标准与技术指导部;中国注册会计师协会;
【分类号】：F233

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