前言公认会计士作为会计和审计的专家,应利用专业知识和经验,忠实地履行其职责,为社会的稳步发展作出贡献。公认会计士应当认识到自身使命的重要性,致力于持续不断的专业学习,努力提高自身文化修养,保持高标准的个人品格,在执行业务中保持应有的职业谨慎和恰当的判断力。此 Preface Certified public accountants as accounting and auditing experts should use their professional knowledge and experience to faithfully perform their duties and contribute to the steady development of society. Recognized accountants should recognize the importance of their own mission, commitment to continuous professional learning, strive to improve their own cultural accomplishments, maintain a high standard of personal character, in the implementation of business to maintain due professional caution and appropriate judgments. this