提高注册会计师职业判断质量的相关措施研究

近年来,针对注册会计师审计失败的诉讼案件急剧增加,提高审计质量已别无选择地成为审计职业界的首要任务,而其核心是注册会计师职业判断质量.职业判断是审计的精髓,良好的注册会计师职业判断质量不仅是高质量审计工作的基础和源泉,更是注册会计师和会计师事务所积极追求的目标.因此,对注册会计师职业判断质量的研究,有利于促进注册会计师职业判断质量的改善,有利于促进注册会计师审计质量的提高,有利于促进注册会计师行业的发展.

Measures to Improve CPA Professional Judgment Quality

As the amount of failed lawsuits about CPA's audits increased sharply recently,to improve the audit quality is becoming the initial task of the audit field,and its focus is the CPA professional judgment quality.Professional judgment is the essence of audit,and good CPA's professional judgment quality is the basis and source of high-quality audit,and at the same time the aim CPA and accountants agencies are looking for.Therefore,the study about CPA professional judgment quality is beneficial to boost the improvement of CPA professional judgment,of CPA audit quality and the CPA professions.