本文選題：會(huì)計(jì)師職業(yè) + 交流研討會(huì)�。� 參考：《中國(guó)注冊(cè)會(huì)計(jì)師》2014年12期

【摘要】：王越豪從兩個(gè)案例出發(fā),說(shuō)明當(dāng)下經(jīng)濟(jì)環(huán)境和交易的復(fù)雜性,u6此引出如何理解會(huì)計(jì)師的職業(yè)判斷、怎樣才能提升會(huì)計(jì)師的職業(yè)判斷能力的主題。他接著從職業(yè)判斷凸現(xiàn)會(huì)計(jì)師職業(yè)存在的必要、.職業(yè)判斷受主客觀(guān)條件以及多重因素影響、職業(yè)判斷必須茌法律和準(zhǔn)則的框架內(nèi)迸行、職業(yè)判斷應(yīng)當(dāng)堅(jiān)持實(shí)質(zhì)重于形式原則、職業(yè)判斷應(yīng)當(dāng)遵循重要性原則、復(fù)雜職業(yè)判斷可能是非難辨披露至要、職業(yè)判斷是把"雙刃劍"、要提高自我保護(hù)意識(shí)等/、個(gè)方面作了進(jìn)一步闡述。
[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.
【作者單位】： 天健會(huì)計(jì)師事務(wù)所;
【分類(lèi)號(hào)】：F233

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