注册会计师胜任能力评价研究

Evaluation of the Competency of Certified Public Accountant

专业胜任能力是影响审计质量高低的主要因素之一,审计师要提供高质量的专业服务,必须具有较强的专业胜任能力。提高注册会计师的胜任能力最根本的是建立一套成熟的指标体系,对其进行打分评价并对外公布,给市场一个有关执业质量的信号,促使注册会计师提高自身胜任能力,加强事务所自身服务质量,更有效地维护广大投资者的合法权益,促使我国注册会计师行业朝着健康、规范、有序的方向发展。

Professional competence is one of the main factors that affect the level of audit quality.Auditors must have a strong professional competence to provide high quality professional services.The most fundamental thing to improve the competence of CPA is to establish a sophisticated indicator system to evaluate and score,then to announce publicly giving the market the signal of practice quality,thus to promote registered accountants to improve their own competence,to enhance firms service quality,to safeguard the legitimate rights and interests of investors more effectively, to prompt China＇s CPA industry toward healthy, normative, orderly direction.