Research On The Reconstruction Of CPA Capability Framework

With the development of social economy,the transformation of business model and management change have become the trend of enterprise development.In the process of transformation and change,the mode and mode of operation and management will change,which will eventually be reflected in the changes of financial structure,resource allocation,organizational structure,and so on.This will affect the content and method of auditing financial statements of CPAs,and ultimately affect CPAs.Competence.Based on the impact of business model transformation and management change on auditing,this paper analyses the impact on CPA's competence,establishes a new framework and model of CPA's competency,and explores the ways to cultivate CPA's new competency.In this paper,through the study of business model transformation and management change,the author puts forward his own understanding of the concept and characteristics of business model transformation and management change,summarizes the current trend of more popular business model transformation and management change,and then studies its impact on audit content and methods,and then combines expert interviews and other research.The impact of business model transformation on the ability of CPAs.Through the research,we find that its impact on CPAs is similar to the transformation of business model.Based on the previous research and drawing lessons from the research on CPA's competence at home and abroad,this paper draws a new competency framework and model.The competency framework is mainly based on the previous research,which changes the content of the original competency framework and adds new content.It also adds new competency framework such as innovative audit thinking and risk identification ability.Based on the previous research,this model establishes a dynamic gear model with business model transformation,knowledge applicationability of management change,identification ability of audit risk and professional ethics risk,management consultation ability as the main driving force,and other capabilities as the driving force.In the last chapter,based on the newly established competency framework and model of certified public accountants,a new approach to competency training is proposed,which is mainly based on the content and mode of training.Finally,this paper concludes that under the influence of business model transformation and management change,CPAs need to have the ability of technology application,knowledge updating and comprehensive knowledge application,audit risk identification,professional ethics risk identification,audit innovative thinking,and correlation under the influence of business model transformation,management change knowledge utilization and analysis ability,data analysis ability,etc.Practical skills,the ability to provide business management consulting,and ability training also requires a combination of various training methods,targeted and comprehensive training.