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中注协发布了《注册会计师考试制度改革方案》。作为一名多年从事注册会计师服务、监督和管理的协会工作人员,我为之叫好!新的考试制度充分体现了市场、社会对注册会计师胜任能力的要求,也相信注册会计师考试制度改革是行业质的飞跃的保证。纵观注册会计师考试的18年发展历程,考试由四个科目改为五个科目,再由五个科目改为现在的二个阶段七个科目,每一次改革都是顺应市场和社会的要求,每一次改革都促进了注册会计师行业的发展。笔者认为,本次注册会计师考试改革的核心就是以行业国际化发展为契机,全面提高对注册会计师的胜任能力的要求,包括重视实务经历以提升注册会计师的实际操作能力,扩充管理与风险评估知识以提升注册会计师的专业素质。在此谨从审计环境变化和注册会计师职业特性的角度,剖析本次注册会计师考试制度改革的原因,以期更好的贯彻实施新的注册会计师考试制度。
AICPA released the “CPA examination system reform program.” As a multi-year CPA service, supervision and management of the Association staff, I applauded! The new examination system fully reflects the market, society, CPA competency requirements, but also believe that the CPA examination system reform is the industry quality Leap of assurance. Throughout the 18 years of CPA examination development, the examination was changed from four subjects to five subjects and then from five subjects to seven subjects in the current two phases. Each of the reforms followed the requirements of the market and society, Every reform has promoted the development of CPA profession. The author believes that the core of the reform of CPA examination is to take the international development of the industry as an opportunity to comprehensively enhance the CPA’s competency requirements, including the importance of practical experience to enhance the CPA’s practical ability to expand management and risk assessment knowledge To enhance the professional qualifications of certified public accountants. Hereby from the audit environment changes and CPA professional characteristics point of view, the reasons for the reform of the CPA examination system, in order to better implement the new CPA examination system.