柠檬论注册会计师的注册会计师职业谨慎原则原则.doc

论注册会计师的注册会计师职业谨慎原则原则 作者姓名：柠檬 专业名称：会计与审计 指导教师：李雪兰 助教 摘要 注册会计师应遵循的原则不仅是注册会计师生存和发展的基础，而且也影响着整个社会经济秩序的健康运行。本文通过对注册会计师原则的概念内涵、地位和必要性、现状问题进行分析，进而提出完善注册会计师责任的约束对策。随着行业和社会各界对注册会计师应有的职业关注要求越来越高、越来越严，探究和保持必要的也确有其现实法律意义。随着注册会计师数量和业务的增多，现代会计环境直接影响了会计的确认、计量、记录和披露等行为，从而间接影响了审计职能的履行。科学技术的不断发展和衍生金融工具、电子商务等新型交易的广泛运用，增加了现代会计环境的复杂性，也加大了审计人员对会计判断进行再判断的难度。在这样的背景下，审计人员的职业判断应当更加。其执业的现代风险也越来越大，这尤其表现在近几年来涉及注册会计师法律责任的诉讼案例呈明显上升趋势。正确认识责任、降解执业风险，已成为注册会计师和事务所不可忽视的重要课题。注册会计师承担的法律责任在多大程度上可以减轻或完全免除，与注册会计师的执业也有很大关系。  Abstract CPA profession should follow the precautionary principle is not only the basis of CPA survival and development , but also affect the healthy operation of the entire social and economic order. In this paper, the precautionary principle to the concept of connotation CPA status and necessity to analyze current problems , and then put forward countermeasures CPA perfect bound duty of care . As the industry and the community on the CPA profession should be concerned about the increasingly high demand , more and more strict, explore and maintain the necessary professional care law also does have its practical significance . With the increase in the number of certified public accountants and business, modern accounting environment directly affects the confirmation of accounting , measurement, recording and disclosure of such acts , thereby indirectly affecting the performance of the audit function . Continuous development of science and technology and derivative financial instruments , such as new e-commerce transactions widely used, increasing the complexity of the modern accounting environment, but also increased the auditors of the accounting judgments and then determine the difficulty . In this context, the auditor 's professional judgment should be more cautious. Modern risk his practice is also growing , which in recent years, especially in cases involving litigation liability CPA clear upward trend . Correct understanding of the duty of care , the risk of degradation of pra