新准则下注册会计师的职业困境

CPA's Professional Dilemma under the New Standard

新修订的《中国注册会计师执业准则》明确提出合理保证审计意见。合理保证鉴证业务的目标是注册会计师将鉴证业务的风险降至该业务环境下可接受的低水平,以此作为以积极方式提出结论的基础,并对鉴证后的信息提供高水平的保证。为实现这一目标,审计人员应转变思维方式,注意既维护公众利益又维护注册会计师的利益,既注重效率又注重效果,既重视采用舞弊侦查法又不放弃认定证实法。

The author believes that the newly revised China standards on Auditing, Review, other Assurance, Related Services ＆ Quality Control sets forth the rational guarantee of auditor＇s report. The objective of that is to minimize the risk of testifying of CPA＇s, and make this as the basis for the conclusion and provide a high level guarantee for the testified information. The author puts forward that, to realize this objective, the auditors should change their pattern of thinking, pay attention to both the interest of public and CPA, the efficiency and effect, and so on.