New ISA 도입에 따른 공인회계사 직무연수(CPD)제도의 개선방안에 대한 고찰
A Study on the Improvement of the CPD Program under the new ISA
0
조회
0
다운로드
6
인용
0
참고문헌
키워드
초록
2009년부터 원칙중심의 국제회계기준과 신국제감사기준의 도입에 따라 감사인이 전문가적 판단을 해야 할 상황이 증대되었으며, 여기에 대처하기 위해서 감사인은 피감사기업의 사업과 업무에 대해 보다 폭넓은 이해가 필요하게 되었다. 감사인도 이에 부응할 수 있는 적격성을 개발하기 위한 직무연수제도(CPD) 역시 ‘신국제감사기준’에 맞추어 보완되어야 할 것이다. 그러나 현행 공인회계사 직무연수제도는 국제회계기준과 신국제감사기준의 도입에 따른 환경변화 및 전문가로서의 적격성을 강화하는데 중‧장기적으로 개선해야 할 사항이 많은 것으로 지적되어 왔다. 따라서 본 연구에서는 미국, 캐나다 등 주요 국가의 직무연수제도와 국제회계사연맹(IFAC)의 국제회계교육기준서의 직무연수제도와 관련된 내용에 대한 검토를 토대로 첫째, 투입기준에서 성과기준으로 직무연수제도의 운영체계를 전환하고, 이러한 단계적 전환을 추진하기 위한 개념적 토대로서 공인회계사에 대한 적격성체계 구축에 대한 필요성을 제기하고, 둘째, 회계법인 내의 직급과 수행하는 업무, 산업전문성을 고려하여 직무연수 프로그램의 다양성과 유연성을 확대해야 하며, 이를 위해 적격 직무연수 프로그램 공급자에 대한 인증절차를 도입하고, 셋째 자기학습체계를 구축하여 전문직 회계사로서의 적격성에 대한 사회적 신뢰를 제고할 필요가 있으며, 마지막으로 회계전문 교육기관의 설치를 통하여 회계전문 인력의 양성 및 직무연수를 실시함으로써 공인회계사 스스로가 전문가로서의 적격성과 자기개발을 할 수 있는 개선방안을 제안하고, 이를 통하여 회계전문 인력의 시장신뢰와 감사품질을 제고하는 데 중요한 기여를 할 수 있을 것으로 기대된다.
Abstract
Advancing technology, globalization of accounting and auditing standards, increasing specialization, proliferating regulations and the complexity of business transactions create an extremely dynamic environment for CPAs. This requires CPAs to continuously maintain and enhance their knowledge, skills and abilities. The continuing development of professional competence involves a program of lifelong educational activities. Continuing professional development will assist CPAs in achieving and maintaining quality and standards in professional services. This paper suggests that one of the objectives of the competency map based approach should be to link new ISA more closely with continuing professional development requirements. By analyzing workplace roles, KICPA can then work backwards to determine the knowledge and other capabilities that those roles are based on. Thus, a competency map based approach can inform education and training systems of the relevant knowledge and capabilities expected. Also, continuing professional development programs can be updated by regularly reviewing workplace competencies and then determining the revisions needed to meet the new ISA and IFRS requirements, thus helping to ensure that the knowledge and other capabilities remain relevant.
참고문헌 (27)
- 한국공인회계사회, "공인회계사 50년사" (2004)
- 정영기, "신국제감사기준 전면 도입에 따른 문제점과 대응방안" (2009), 한국공인회계사회
- 한국공인회계사회, "공인회계사 직무연수(CPD)제도의 개선방안" (2009)
- 조군제, "국제회계기준의 도입에 따른 문제점과 개선방안", 국제회계연구, (32), pp.289~310 (2010), 한국국제회계학회
- American Institute of Certified Public Accountants, "The Full Report–CPA Vision 2001 and Beyond: Focus on the Horizon", Journal of Accountancy, pp.25~73 (1998)
- "Functional Competencies"[URL]
- "Broad Business Perspective Competencies"[URL]
- "Personal Competencies"[URL]
- "American Institute of Certified Public Accountants, Statement on Standards for Continuing Professional Education(CPE) Programs, AICPA, 2001", ~, pp.규격, 기준 (2001)
- Angela Jing Wu, "Integrating the AICPA Core Competencies into Classroom Teaching A Practitioner's Experience in Transitioning to Academia", The CPA Journal, pp.36~42 (2008)
- Arthur Andersen, "Perspectives on education. in: Capabilities for success in the accounting profession" (1989)
- "My CPD Commitment", ~ (2008)
- "Education CA, The CA Competency Map, 2005", ~ (2005)
- IFAC Developing Nations Committee, "Good Practice Guide. in: The Education, Training, and Development of Accounting Technicians" (2009), International Federation of Accountants
- IFAC Education Committee, "Toward Competent Professional Accountants. in: International Education Paper IEP 2 Information Technology" (2003)
- Institute of Certified Public Accountants of Singapore, "Continuing Professional Education" (2008)
- International Accounting Education Standards Boards, "Competence Requirements for Audit Professionals" (2009), International Federation of Accountants
- "International Accounting Education Standards Board, Proposed Framework for International Education Standards for Professional Accountants, International Federation of Accountants, 2009", ~, pp.규격, 기준 (2009)
- International Federation of Accountants Education Committee, "Framework for International Education Statements" (2008), International Federation of Accountants
- "International Federation of Accountants Education Committee. "Professional Skills", International Education Standard 3, International Federation of Accountants, 2003: 51-58", ~, pp.규격, 기준 (2003)
- "International Federation of Accountants Education Committee. "Content of Professional Accounting Education Program", International Education Standard 2, International Federation of Accountants, 2003: 41-50", ~, pp.규격, 기준 (2003)
- "Towards Competent Professional Accountants"[URL]
- JICPA, "Continuing Professional Education" (2008), The Japanese Institute of Certified Public Accountants
- Kristine N. Palmer, "International knowledge, skills, and abilities of auditors", accountants Evidence from recent competency studies, 2004, pp.19(7), 889~896
- Siegel, "What Corporate America Wants in Entry Level Accountants" (1994), IMA & FEI
- Stoof, Angela, "Web-based Support for Constructing Competence Maps: Design and Formative Evaluation", Educational Technology Research and Developmen, 55(4), pp.348~352 (2007)
- Washington State Board of Accountancy, "Board Policy 2000-1, Continuing Professional Education and Licensing Requirements" (2008)