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Business-mindedness is key

机译：业务意识是关键

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We talk to leaders of firms all around the country who think that if they just get their fee realization right, that's a sign that they've got great business minds. But that's the wrong approach. Without the right orientation to business-mindedness, you can't have a successful audit practice. Business-mindedness is one of the attributes of a framework for audit leadership we've developed over the years. The other attributes are relevance, quality, innovation and empowerment. Business-mindedness has two major components and neither one has anything to do with fee realization. The first component is about making sure the work the firm does makes sense from a business point of view. The second component is thinking about our clients and how we would improve their businesses if we were running them. The right orientation to business-mindedness means looking both inward and outward.
机译：我们与全国各地的公司领导人进行了交谈，他们认为，只要他们正确实现了费用实现，就表明他们拥有良好的商业头脑。但这是错误的方法。没有正确的业务意识导向，就不可能有成功的审计实践。业务意识是我们多年来开发的审计领导框架的特征之一。其他属性是相关性，质量，创新和授权。商业意识有两个主要组成部分，两者都与费用实现无关。第一部分是从业务角度确保公司所做的工作有意义。第二部分是思考客户，以及如果我们经营客户，我们将如何改善他们的业务。正确对待业务意识意味着要向内和向外看。

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    《Accounting Technology》 |2020年第4期|18-18|共1页
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