《注册会计师职业判断指南》发布

• 出 处: 财会学习
• 发表日期: 2014年11期
• 关键词: 注册会计师 职业判断 两岸四地 意识和能力 组织 行业 判断意识 交流 断指 指导委员会 征求意见 相关工作 文本 能力建设 海峡两岸 港澳地区 学术界 合作制

日前,作为2014年海峡两岸及港澳地区会计师行业交流研讨会的一项重大成果,《注册会计师职业判断指南》正式发布,旨在为会计师们提供职业判断的指导,并鼓励两岸四地会计师组织自愿借鉴采用或作为本组织制订相关指南的参考基础。注册会计师职业判断,是指注册会计师在相关法律法规和执业准则的框架下,运用相关专业训练、知识和经验,作出适

Recently, as a major achievement of the seminar on exchange of accountants across the Taiwan Strait and Hong Kong and Macao regions in 2014, the “Guidelines for Professional Judgment of Certified Public Accountants” was promulgated in order to provide accountants with guidance in career judgment and encourage voluntary accountants’ organizations in the four places Draw on them for reference or as a reference basis for the Organization to develop relevant guidelines. Certified Public Accountant judgment, refers to the certified public accountant in the framework of the relevant laws and regulations and practice guidelines, the use of relevant professional training, knowledge and experience to make appropriate