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澳大利亚特许会计师协会和澳大利亚注册会计师协会最近联合出台的《GN2——司法会计》是一部专门针对司法会计的指导性文件。这部文件对司法会计人员在执业中的一系列问题,诸如会计专家的作用和义务、专业知识范围、独立性等方面进行了规范,从而为在司法会计领域中从业的会计专家提供了实践上的指导。由于我国的司法会计起步比较晚,而且在从业人员的素质、后续人员的培养上不尽如人意,实践活动上的落后也直接导致了司法会计理论研究的不成熟。因此借鉴国外先进的做法对于我国司法会计的发展具有很好的促进作用。本文旨在将《GN2——司法会计》的大意翻译出来,目的是希望能对我国从事司法会计实践和理论研究的人有所帮助。
The recently released “GN2 - Judicial Accounting”, a charter between the Institute of Chartered Accountants in Australia and the Institute of Chartered Accountants in Australia, is a guideline specifically for judicial accounting. This document regulates a wide range of issues in which judicial accountants practice their profession, such as the role and obligations of accounting experts, the scope of expertise, and independence, thus providing a practical basis for accounting professionals who work in the field of judicial accounting Guidance. As our country’s judicial accounting started relatively late, and in the quality of practitioners, follow-up personnel training is not satisfactory, the backwardness in practice also led directly to the theory of judicial accounting research immature. Therefore, drawing on advanced foreign practices has a very good stimulating effect on the development of judicial accounting in our country. The purpose of this paper is to translate the meaning of “GN2 - Judicial Accounting” in order to help people who are engaged in judicial accounting practice and theoretical research in our country.