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。

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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。

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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。

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