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Continuing Professional Development of Accounting and Auditing: Russian Experienceand Challenges

机译:会计和审计专业的持续发展:俄罗斯的经验和挑战

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High quality continuing professional development of accountants and auditors is seen as an enhancement of corporate reporting. It is contended that the continuous professional development of accountants promotes the formation of high-quality corporate reporting. Compliance with continuingprofessional educational requirements by the auditors and accountants can enhance the accuracy and reliability of corporate financial and management reporting. Among the most important areas of need in terms of workforce development are the training of accounting personnel, the improvement of training programs for accountants and auditors, the updating of the training process for regulatory bodies involved in corporate reporting. It is also advisable to provide continuing professional development not only for chief accountants, but also for the younger accounting staff. A strategic plan for staffing, building high-quality corporate reporting and organizing the monitoring of its implementation is of primary importance.
机译:高质量的会计师和审计师的持续专业发展被视为公司报告的增强。有人认为,会计师的持续专业发展促进了高质量公司报告的形成。审计师和会计师对持续专业教育要求的遵守可以提高公司财务和管理报告的准确性和可靠性。就劳动力发展而言,最重要的需求领域包括对会计人员的培训,对会计师和审计师的培训计划的改进,对参与公司报告的监管机构的培训过程的更新。还建议不仅为总会计师,而且还为年轻的会计人员提供持续的专业发展。制定人员配备,建立高质量的公司报告并组织对其执行情况进行监控的战略计划至关重要。

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