The Consideration On How To Develop Professional Competence Of CPA

A Certified Public Accountant (CPA for short) takes on public obligations. The qualification of the CPA is a kind of social contract between the CPA group and the public. The contract asks the CPA to perform the special function and meanwhile asks them to have professional competence. The public hope the CPA are competent, otherwise they will lodge a complaint or even quest for outside resources of help, which will threaten the CPA's professional status seriously. More and more auditing cases point to the CPA's professional competence.In recent years, the professional competence attracts attention from the auditing theory world and the occupation world in China. So, the word professional competence often appears in auditing profession regulation, auditing textbooks and some periodicals, which shows that the auditing theory world and occupation world have realized the importance of the professional competence. But unfortunately, the scholars home and abroad whose achievements in the CPA's professional competence are not rich.The thesis adopts a method of Normative Study, borrows the achievements from the scholars home and abroad to deal with the CPA's professional competence. The main contents and frame are as follows.Above all, to start with the concept of CPA's professional competence, explore all different opinions, and from two definitions of capabilities and competence to define professional competence which means in specific circumstances, the CPA's professional knowledge, professional skills, practical experience, professional values, ethics and attitudes up to a defined standard.Next, from two aspects In-put method and Out-put method to explore the composition and contents of professional competence. From the aspect of In-put method, the CPA's professional competence is comprehensively represented in professional knowledge, professional skills, practical experience, professional vales, ethics and attitudes. And according to the level of the knowledge, skills and quality which are necessary to CPA to divide into three levels: foundation class, middle class and senior class. From Out-put method, the CPA's professional competence is represented what part they played and what duty they should finish when auditing, inspecting assets, property assessment, specific auditing, accounting service, tax agent, management instructions, etc. Under Out-put method, according to different range of business, the levels are different: core competence, side competence, specific competence. On ground of definiting clearly in professional competence and composition levels, the function...