罗斯·麦格雷戈·斯金纳(Ross Macgregor.Skinner,1932-)是加拿大最杰出的会计实务家和理论家之一。在事务所工作的实践中,他和另一名合伙人R.J.安德森提出了流程图分析法,对加拿大的审计实务产生了革命性的影响。同时,他积极为加拿大的会计发展出谋划策,许多观点被会计准则制定部门采纳,对加拿大会计实务的影响不可估量。因其对会计实务发展的杰出贡献,于2000年入选美国会计名人堂,成为当年入选的四位成员之一。 Ross Macgregor Skinner (1932-) is one of Canada’s foremost accounting practitioners and theorists. In the practice of firm practice, he and his other partner, R.J. Anderson, presented a flow chart analysis that had a revolutionary impact on Canada’s audit practice. At the same time, he actively contributes to the development of accounting in Canada. Many views have been adopted by the accounting standard setting department, which has an immeasurable impact on Canadian accounting practice. Because of its outstanding contribution to the development of accounting practice, in 2000 the United States accounting Hall of Fame, became one of the four members selected.