注冊(cè)會(huì)計(jì)師的職能作用在于體現(xiàn)經(jīng)濟(jì)監(jiān)督職能、經(jīng)濟(jì)鑒證職能、經(jīng)濟(jì)評(píng)價(jià)職能。經(jīng)濟(jì)監(jiān)督職能指監(jiān)察被審計(jì)單位的經(jīng)濟(jì)活動(dòng)；經(jīng)濟(jì)鑒證職能指對(duì)被審計(jì)單位會(huì)計(jì)報(bào)表進(jìn)行檢查和驗(yàn)證；經(jīng)濟(jì)評(píng)價(jià)職能指對(duì)被審計(jì)單位進(jìn)行審查。