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职业背景不同,其思维方式亦不尽相同。注册会计师作为一种职业,其“超然独立”的地位、“客观公正”的心态、“职业怀疑”的态度、“风险导向”的方法,要求注册会计师拥有自己独特的思维方式。笔者从认识论和方法论的角度,对系统和平衡等思维方式在执业过程中的应用进行研究,以期提高注册会计师的职业判断能力。思维决定行为,有为才有地位。一个项目经理的思维方式决定一个审计项目的成败,一所之长的思维方式则关系到一家事务所的命运。注册会计师的核心价值在于自身的职业判断,而职业判
Different professional backgrounds, their ways of thinking are not the same. As a professional, CPA as a “detached independent” status, “objective and fair” mentality, “professional doubt” attitude, “risk-oriented” approach requires certified public accountants have their own unique Way of thinking. From the perspective of epistemology and methodology, the author studies the application of thinking modes such as system and balance in practice, in order to improve the professional judgment ability of certified public accountants. Thinking decision behavior, promising to have a status. A project manager’s way of thinking determines the success or failure of an audit project. A long way of thinking is about the fate of an office. The CPA’s core value lies in their own professional judgment, and professional judgment