| 论注册会计师应有的职业谨慎 |
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| 引用本文： | 彭兰香.论注册会计师应有的职业谨慎[J].财会通讯,2006(8). |
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| 作者姓名： | 彭兰香 |
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| 作者单位： | 浙江财经学院会计学院 浙江杭州310018 |
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| 摘 要： | 本文认为,注册会计师在执业过程中保持应有的职业谨慎,是其避免审计失败的前提与基础,也是其责任底线。注册会计师应有的职业谨慎标准是注册会计师执业的指南,审计程序的每一个环节都要求运用应有的职业谨慎原则。
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| 关 键 词： | 应有的职业谨慎 法律责任 标准界定 谨慎审计人 |
On the CPA's Proper Professional Prudent |
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| Peng Lanxiang.On the CPA''''s Proper Professional Prudent[J].Communication of Finance and Accounting,2006(8). |
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| Authors: | Peng Lanxiang |
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| Abstract: | The article thinks that the CPA should keep proper professional prudent during their work is an important weapon to avoid audit failure and also the bottom line of their liabilities. The standard of the CPA's proper professional prudent is standard of the CPA's Profession. Almost every link of the audit procedure need apply the rule of due professional prudent. |
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| Keywords: | Proper professional prudent Legal liability Standard definition Prudent auditor |
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