有效约束会计的主观性应当是现代审计鉴证的重要职责

发布时间：2017-12-27 21:06

本文关键词：有效约束会计的主观性应当是现代审计鉴证的重要职责　出处：《中国注册会计师》2012年01期 　论文类型：期刊论文

【摘要】：随着经济交易的日益复杂化,现代企业会计核算及其信息披露过程中的主观性因素在不断地增加;会计的主观性本身是为了实现会计的科学性、客观性和可比性的目的,但它无疑也是滋生会计随意性和欺骗性的温床。因此,现实生活中离不开会计的主观性,但它必须置于注册会计师的审计监督之下。换句话说,有效地约束会计的主观性应当是现代审计鉴证的重要职责。然而,无论是着眼于企业会计的主观性,还是着眼于注册会计师对会计主观性操作的审计鉴证,都很难具有刚性的规范性和统一性的衡量标准,它们更多的是需要会计和审计职业道德的约束。
[Abstract]:Along with the economic transactions become increasingly complex, subjective factors in the modern enterprise accounting and information disclosure in the process of constantly increasing; the subjectivity of accounting itself is in order to realize the scientific, objectivity and comparability of the accounting objective, but it is also a hotbed of casual and deceptive accounting. Therefore, in real life, it is inseparable from the subjectivity of accounting, but it must be under the supervision of certified public accountants. In other words, effectively restricting the subjectivity of accounting should be an important duty of modern audit authentication. However, whether it focuses on the subjectivity of business accounting or focuses on CPA's audit verification for accounting subjective operation, it is difficult to have rigid standards of normalization and unity. They mostly need accounting and auditing professional ethics constraints.
【作者单位】：郑州大学;
【分类号】：F239.2;F233
【正文快照】： 主观性是现代企业会计中不可避免的一种现象。由于会计主观性的影响使得会计核算过程和结果具有可操作性,从而使得企业损益核算的结果具有被操纵性,甚至因此而导致企业个体借以欺骗外部会计信息使用者。因此,通过注册会计师审计鉴证对企业会计的主观性进行有效约束是十分必要

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