济南代理记账公司:注册会计师职业判断指南
Jinan bookkeeping agency company: guide certified public accountant professional judgment
由两岸四地会计师组织共同制定和发布的《注册会计师职业判断指南》顺应了审计实践的要求，填补了这一空白。该指南有以下几个特点。
By accountants organization to Hong Kong, macau, Taiwan and to formulate and publish the registered accountants professional judgment guide conform to the requirements of the audit practice, to fill the void. The guide has the following characteristics.
第一，体现了国内外审计职业判断的相关理论和实践成果，具有较强的权威性和指导性。
First, reflected the domestic and foreign relevant theory and practice achievements of audit professional judgment, strong authority and guidance.
第二，内容系统、完整。该指南不仅涉及了审计事项判断，还包括了注册会计师遵循职业道德在内的行为判断。不仅涉及了审计职业判断的涵义、注册会计师进行职业判断的缘由、注册会计师进行职业判断的影响因素等，还涉及了注册会计师如何作出职业判断等内容。
Second, content system and complete. This guide is not only involves judging the audit items, also including the certified public accountants to follow professional ethics, the behavior of the judgment. Not only involves the definition of audit professional judgment, registered accountants professional judgment of the influence factors of reason, registered accountants professional judgment, etc., also involves how to make certified public accountants professional judgment, etc.
第三，具有比较强的可操作性。该指南明确了注册会计师需要运用职业判断的事项，比如确定重要性、识别和评估重大错报风险等，明确了注册会计师职业判断决策过程，明确了注册会计师职业判断的衡量标准等，并运用实例阐述了审计职业判断决策过程。这些内容对指导注册会计师审计职业判断实践具有比较强的可操作性。
Third, has the stronger operability. The guide has been clear about the need to employ certified public accountants professional judgment, such as to determine the importance, identification and evaluation of material misstatement risk, etc., has been clear about the decision-making process of registered accountants professional judgment, the measure of registered accountants professional judgment standard, etc., and expounds the audit professional judgment decision-making process instance. These contents to guide the certified public accountants audit professional judgment practice has the stronger operability.
第四，具有一定的灵活性。该指南不仅考虑到审计职业判断的一般规律，而且考虑到审计职业判断任务的差异性，要求注册会计师根据具体情况灵活运用该指南。比如该指南指出：职业判断的决策过程的各步骤并不是严格的依次继起关系，有时注册会计师可能需要回到前面的步骤等。可以说，该指南为注册会计师进行职业判断提供了良好的基础。
Fourth, have a certain flexibility. This guide is not only considering the general regulation of audit professional judgment, and considering the differences of audit professional judgment tasks, requirements for certified public accountants according to the specific situation flexible use of the guide. Such as the guide pointed out: the professional judgment of the decision making process of each step is not strictly following the relationships in turn, sometimes certified public accountants may need to go back to the previous steps, etc. It can be said that the guidelines for certified public accountants professional judgment provides a good foundation.
总之，该指南的发布是会计职业界应对不确定性不断提高的经济环境，是提高注册会计师审计职业判断质量的重要举措，对提高审计质量、会计信息质量和维护公众利益具有十分重要的意义。
In short, the release of this guide is to improve the economic environment of accounting profession to deal with uncertainty, is the important measures to improve the quality of certified public accountants audit professional judgment, to improve the quality of auditing, accounting information quality and safeguard the public interest is of great significance.
济南泉清财务有限公司是一家专业从事济南代理注册、济南代理记账公司的服务机构。
Jinan springs clear financial co., LTD is a professional engaged in jinan agent registration, bookkeeping agency services of the company.
济南代理记账公司：http://www.jnqqjz.com
