Research On Professional Competence Evaluation System Of Certified Public Accountants Of H Accounting Firm

In the context of the current era of Internet and world economic integration,there are higher requirements for the Certified Public Accountant industry.In recent years,financial fraud cases related to listed companies have continued to occur,and their nature has become more and more serious,which has caused the public to doubt the work of Certified Public Accountants and needs to improve their professional competence.H Accounting firm has a certain status in the local area,but its professional competence needs to be strengthened.Therefore,this paper constructs a CPAs’ professional competency evaluation index system for H Accounting firm to facilitate the evaluation of the professional competence of each CPA,so as to better improve their professional competence and further enhance the competitiveness of H Accounting firm.The thesis analyzes the current status of CPAs’ professional competency evaluation by using literature research method,case analysis method and field interview method,and uses the analytic hierarchy process to evaluate the CPAs’ professional competence of H Accounting firm,and finds out its main problems.On the basis of reviewing the Theory of Competence and Job-matching Theory,combined with thecurrent status of H accounting firm,this paper puts forward the necessity of constructing its CPAs’ professional competency evaluation system.Firstly,the principles of the evaluation system construction were defined,and then a set of CPAs’ professional competency evaluation system was constructed.The evaluation system includes four first-level indicators,fourteen second-level indicators,and thirteen third-level indicators.It mainly measures and evaluates the level of CPA’s professional competence in the four aspects: professional knowledge,professional values,ethics and attitudes,professional skills and practical experience.And then the paper determines the indexs’ weight,consistency test and comprehensive evaluation criteria in turn.Finally,the specific application of the evaluation index system is to obtain data through field surveys and questionnaire surveys and evaluate them.According to the analysis of the thesis,to enhance the professional competence of CPAs,H Accounting firm must firstly introduce a professional competency evaluation system,and then start with the four components of the first-level indicators.In terms of professional knowledge,audit-related knowledge should be enhanced,and knowledge of standards and regulations should be in-depth understood.CPAs should effectively use the Internet for learning.Regarding professional values,ethics and attitudes,CPAs need to strengthen their professional values,choose customers carefully,and have a deep understanding of theirbusiness.In terms of vocational skills,training needs to be enhanced to improve personal skills,as well as interpersonal and communication skills.In terms of practical experience,H Accounting firm should take measures to strengthen the CPAs’ continuing education.