The Measures to Improve Professional Competence
The measures to improve professional competence
Name:王艺梦
Class,Major:Class 2,Accounting
Student ID:280604210
The measures to improve professional competence
Abstract:Professional competence is one of the fundamental principles of the Code of Ethics for Professional Accountants.However,more and more firms accept engagements without enough competent professional skills,which turns out that,there are so much problems they can 't figure out or deal with,at last,they have to take the legal liabilities.Along with the expositions of fraud made by listed companies.The public become suspicious about professional competence of the certified public accountants.Because of the indignant denouncement of the investors,their prestige drops to low.For this reason,professional competence of the certified public accountants draw pubic 's attention.Moreover, in some links,such as,the accounting courses in the colleges, follow-up education and practice experience,obstacles which are unfavorable to maintain and improve professional competence still exist.For example,the colleges consider theories as priority over practice;the content and method of follow-up education are dated;the firms don 't attach importance to assess professional competence of the accountants.The essay is about the measures to improve professional competence.
Ⅰ.The importance of possessing professional competence
Professional competence is the foundation of credibility. In our country,certified public accountants are compared to "economic police" with no salary,which speaks highly of their contribution to the social economy.Credibility is a key feature of the certified public accountant profession.Audit opinion has social credibility.For the purpose of bearing the social function,which is credibility,certified public accountants must possess professional competence.If one does not have unique method and ideas,he cannot protect the interests of investors and consumers in the market economy.For the
Name:王艺梦
Class,Major:Class 2,Accounting
Student ID:280604210
The measures to improve professional competence
Abstract:Professional competence is one of the fundamental principles of the Code of Ethics for Professional Accountants.However,more and more firms accept engagements without enough competent professional skills,which turns out that,there are so much problems they can 't figure out or deal with,at last,they have to take the legal liabilities.Along with the expositions of fraud made by listed companies.The public become suspicious about professional competence of the certified public accountants.Because of the indignant denouncement of the investors,their prestige drops to low.For this reason,professional competence of the certified public accountants draw pubic 's attention.Moreover, in some links,such as,the accounting courses in the colleges, follow-up education and practice experience,obstacles which are unfavorable to maintain and improve professional competence still exist.For example,the colleges consider theories as priority over practice;the content and method of follow-up education are dated;the firms don 't attach importance to assess professional competence of the accountants.The essay is about the measures to improve professional competence.
Ⅰ.The importance of possessing professional competence
Professional competence is the foundation of credibility. In our country,certified public accountants are compared to "economic police" with no salary,which speaks highly of their contribution to the social economy.Credibility is a key feature of the certified public accountant profession.Audit opinion has social credibility.For the purpose of bearing the social function,which is credibility,certified public accountants must possess professional competence.If one does not have unique method and ideas,he cannot protect the interests of investors and consumers in the market economy.For the
References: [1]Li Jingjing.Wang Yan.The research of the countermeasures to improve professional competence[J].Securities & Futures of China,2009.8 [2]He Yixing.Preliminary study of professional competence and diligence[J].The Journal of Harbin Committee School of the CCP,2006.3 [3]Li Miao.Wan Tao.Thoughts about system to improve professional competence[J].Finance and Accounting Monthly,2009.7