摘要
依法治国战略实施和市场经济高质量发展带来司法会计鉴定业务新需求,鉴于司法会计鉴定业务的专业性和技术性特征,具有司法会计专门知识和财会审计专业技能的会计师事务所逐步成为司法会计鉴定服务领域的可靠中坚力量.但从实务来看,当前会计师事务所从事司法会计鉴定在专业认知、思维模式、鉴定质量、鉴定意见采信率、资质标准、技术标准统一、内部控制制度等方面尚待进一步提高,迫切需要注册会计师行业着力提升行业整体司法会计鉴定技术与鉴定能力,加快会计师事务所从事司法会计鉴定业务统一技术标准的制定步伐,加强行业司法会计鉴定业务监管、制度建设和专业人才培养.
Abstract
From a practical point of view,the accounting firms engaging in judicial accounting appraisal services should further improve their professional recognition,thought patterns,practice quality and internal control system.Moreover,the acceptance rate of their appraisal opinions and their qualification to practice relevant engagements should be further enhanced.Furthermore,the technical standards for their judicial accounting appraisal practice should be further unified.In this case,the accountancy profession is suggested to take efforts to improve comprehensively the techniques and capability for its judicial accounting appraisal practice,advance its formulation of uniform technical standards for the accounting firms'judicial accounting appraisal engagement,and strengthen its regulation,supervision and professional personnel training on the accounting firms'judicial accounting appraisal engagement.
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