宁波职业技术学院学报
寧波職業技術學院學報
저파직업기술학원학보
THE JOURNAL OF NINGBO POLYTECHNIC
2011年
4期
95-98
,共4页
注册会计师%职业道德%规范监督
註冊會計師%職業道德%規範鑑督
주책회계사%직업도덕%규범감독
certified public accountant%professional ethics%standardize supervision
注册会计师应恪守独立、客观、公正的原则，从诚信审计角度出发，根据当前注册会计师队伍现状阐述注册会计师职业道德的重要性，必须加强注册会计师职业道德规范和职业道德的监督。加强注册会计师职业道德素质，使其真正成为维护市场经济的啄木鸟。
註冊會計師應恪守獨立、客觀、公正的原則，從誠信審計角度齣髮，根據噹前註冊會計師隊伍現狀闡述註冊會計師職業道德的重要性，必鬚加彊註冊會計師職業道德規範和職業道德的鑑督。加彊註冊會計師職業道德素質，使其真正成為維護市場經濟的啄木鳥。
주책회계사응각수독립、객관、공정적원칙，종성신심계각도출발，근거당전주책회계사대오현상천술주책회계사직업도덕적중요성，필수가강주책회계사직업도덕규범화직업도덕적감독。가강주책회계사직업도덕소질，사기진정성위유호시장경제적탁목조。
Certified public accountant should observe the principle of independence,objectivity and justice, putting truthful auditting first,expounding the important of certified public accountant＇s professional ethics according to the status of current certified public accountant team, we have to standardize professional ethics and strengthen supervision of certified public accountant＇s professional ethics .Strengthen certified public accountants＇s professional ethics in order to make them to be the ＂woodpecker＂ of market economy＇s safeguard.
