Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
只有提高了注册会计师职业判断的能力，才能从根本上降低审计风险，从而实现审计目标，提高审计质量。
Accordingly, the ability of professional judgment of accounting is increasingly required to be improved and accounting function is required to be consolidated.
基于此，需要不断提高从业者的会计职业判断能力，强化会计职能全面发挥。
Therefore, a research on how to improve the ability of professional judgment is significant to all account staff.
因此，对会计人员而言，提高职业判断能力是当前面临的紧迫问题，对其进行研究，具有重要的现实意义。
The fourth part deals with the measures and advice how to regulate accounting professional judgment circumstance and enhance the ability of accountant for accounting professional judgment.
第四部分，阐述了对规范会计职业判断环境，提高会计人员的职业判断能力的措施及建议。
Starting from analyzing economic uncertainty and accounting professional judgment, the paper stresses the need to raise the level of ability of accountants and to reduce risks in economic activity.
本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手，强调提高会计人员的职业判断能力，减少经济活动的风险的必要性。
Starting from analyzing economic uncertainty and accounting professional judgment, the paper stresses the need to raise the level of ability of accountants and to reduce risks in economic activity.
本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手，强调提高会计人员的职业判断能力，减少经济活动的风险的必要性。
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