05 6月 美国论文网：会计职业
审计是会计的另一个组成部分，它包括对可能与一种或另一种报酬有关的主张进行核实的过程。审计是专业会计最重要的机构。审计在专业会计中很重要，因为会计可能包括对与组织有关的财务报表进行公正审查的过程。与审计有关的会计部门的目的是表示否认任何可能与一种或多种财务报表有关的意见(Burchell et al, 1980)。审计对专业会计如此重要的另一个原因是，执行审计的人有权就任何决定表达公平。这可以包括与财务状况有关的财务报表有关的意见，与业务有关的结果，以及作为实体一部分的现金流量。作为一名审核员是一项专业的工作，因为审核员确定了没有以适当方式遵守公认会计准则的情况。
Accountancy profession may be defined as the one which involves the process of measuring, processing and communication of the financial information which may be related to different kind of economic identities. Accounting profession is one of the most important professions for information. It is the kind of profession which is required to be used in different business processes. Accounting is one such stream which may be divided in a large number of sub streams. In order to ensure that the accounting profession should be carried out in a proper manner, it is important to have the brief idea about the accountancy profession, its structure, characteristics and practices. In order to discuss professional legitimacy related to the accounting profession, it is important to discuss each and every feature of the same, including the structure which is followed in most of the countries, some of the common characteristics of this profession and the practices related to the accounting profession.
To have a proper knowledge about various kinds of theories which may be related to the procedure of accounting is another important feature of an accountant. Be it the general the accepted principles of an accountant or GAAP or kinds of technological advancements which the accountants need to be aware about.
Critical Analysis For Accounting structure and its professional legitimacy
Auditing is another part of accounting which includes the process of verification of the assertions which may be related to one or other kind of pay off. It is the most important body of Professional accounting. Auditing is important in professional accounting because accounting may include the process of unbiased examination of the financial statements which are related to the organization. The accounting department related to auditing has the aim to express of disclaim any kind of opinion which may be related to one or more kind of financial statement (Burchell et al, 1980). Another reason why auditing is important for professional accounting is that the person who performs the audit has the right to express the fairness with respect to any decision. This may include the opinion related to the financial statements which are related to the financial position, the results which are related to the operations and the cash flows which are the part of an entity. Being an auditor is a professional job as the auditor identifies the circumstances in which the GAAP hasn’t been observed in a proper manner.
Another part of professional accounting is information systems. It is the domain of accounting which includes the system of collecting, storing and processing of different kinds of financial and accounting data which may prove to be useful for different decision makers. Accounting information system is a domain which includes the use of the computers in order to carry out the accounting processes in a proper manner. The financial reports which are generated after the same can be used internally by the management or other parties which may be external or internal in the organization. Auditing and financial reporting modules are the most commonly adopted accounting information systems (Gray, 1988). This may include a number of bodies such as the investors, creditors and tax authorities.