一、注册会计师综合素质的内容素质通常被划分为心理素质、品德素质、能力素质、文化素质和身体素质。以此为标准,笔者认为注册会计师综合素质可以有以下一些内容。1.心理素质。当前企业规模越来越大、业务性质也很复杂,注册会计师 First, the comprehensive quality of certified public accountants The quality of the content is usually divided into psychological quality, moral quality, ability quality, cultural quality and physical fitness. As a standard, I believe that the overall quality of certified public accountants can have some of the following content. 1. Psychological quality. The current size of the business is growing, the nature of the business is very complicated, CPA