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  • 标题:Continuing Professional Development of Accounting and Auditing: Russian Experienceand Challenges
  • 本地全文:下载
  • 作者:Rosa Kaspina ; Rosa Kaspina
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2015
  • 卷号:191
  • 页码:550-553
  • DOI:10.1016/j.sbspro.2015.05.110
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractHigh 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.
  • 关键词:Corporate reporting;Integratedreporting;Continuing Professional Development.
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