Research On Professional Competency Frameworks Of Auditor

As a knowledge-intensive industry, auditors’ professional competency is important to the survival and development of a CPA firm. Compared with large CPA firms, our local small and medium sized CPA firm widespread shortage of auditor’s professional competency and this issue has become a bottleneck restricting CPA firm’s development. Most of CPA firms only focus on a few aspects in staff training, which is difficult to enhance staff competency. Therefore, building a sound and scientific professional competency framework and bring it into talent cultivation system is essential for the development of the CPA firm.This paper draw the excellent part of theorists existing competency model based on the professional competency frameworks defined by industry associations and academics. According to the self-determination theory and the theory of "zone of proximal development", we put forward a professional competency framework of auditor based on “palace model”. Then we find out problems about A CPA Firm auditors’ professional competency through questionnaires and propose solutions according to level based on the professional competency framework of auditor.Through case studies of A CPA Firm, We conclude the following conclusions:(1) According to the structure of auditors’ professional competency framework of A CPA Firm, we should make progress from auditors’ career philosophy, ability and knowledge architecture;(2) To make a comprehensive progress of A CPA Firm auditors’ professional competency, we should find corresponding zone of proximal development and build an effective talent cultivation system according to level by the auditors’ function positioning. Through the case study of A CPA Firm, this paper is made to provide reference for the progress of local small and medium sized CPA firms.