AICPA力推法務(wù)會(huì)計(jì)（雙語(yǔ)）

　　The American Institute of CPAs is encouraging more CPA firms and college professors to teach forensic accountants the skills they need to ferret out financial chicanery.

　　The institute has published a report， “Characteristics and Skills of the Forensic Accountant，” analyzing the results of a survey of attorneys， forensic CPAs and academics. The AICPA sought their views on the qualities they believed were essential in a forensic accountant. The report notes that in the wake of the economic crisis， forensic accounting has grown as a discipline for CPAs. The institute estimates that 20，000 to 30，000 CPAs now provide forensic accounting services.

　　“The CPA is the ideal professional to conduct forensic accounting，” said AICPA chairman Robert Harris， who holds the institute‘s Certified in Financial Forensics specialty credential. “The CPA profession’s essential values include integrity and objectivity， which are critical for forensic accounting.”

　　All three groups surveyed overwhelmingly cited analytical ability as the most essential characteristic of a forensic accountant： 78 percent of attorneys， 86 percent of CPAs and 90 percent of academics.

　　There were differences， however， in how the three segments ranked core skills. Attorneys believed oral communications to be the most important skill， reflecting the need to express an opinion effectively in a court of law. CPAs， on the other hand， identified critical and strategic thinking as most important， with written and oral communications as second and third， respectively. Academics agreed with the CPAs that critical and strategic thinking was the prime skill， but rated auditing skills and investigative ability as second and third.

　　Forensic accounting encompasses collecting， analyzing and evaluating evidence， and then interpreting and communicating the findings in court， boardroom or other legal and administrative venue. Attorneys tend to be the primary clients of forensic accountants.

　　The AICPA is seeking to draw younger people into the field， as well. As a result， one key objective of the report is to guide academics on what a forensic accounting curriculum needs to encompass.

　　“Students see opportunities in forensic accounting， so we‘re developing a program for the forensic accountant of the future，” said Michael Ueltzen， a forensic CPA who chairs the AICPA Certified in Financial Forensics Committee. “About 50 colleges offer undergraduate and graduate degrees in forensic accounting or a certification in the discipline. That’s five times what the number was only five years ago.”

　　美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)（AICPA）鼓勵(lì)更多的會(huì)計(jì)師事務(wù)所和大學(xué)教授將查處財(cái)務(wù)舞弊所需的各項(xiàng)技能傳授給法務(wù)財(cái)會(huì)人員。

　　AICPA在一份題為《法務(wù)財(cái)會(huì)人員的特征和技能》的報(bào)告中（詳情請(qǐng)?jiān)L問(wèn)），對(duì)在律師、法務(wù)注冊(cè)會(huì)計(jì)師以及專家學(xué)者中開(kāi)展的一項(xiàng)調(diào)研成果進(jìn)行了分析。AICPA就法務(wù)財(cái)會(huì)人員必須具備的品質(zhì)向上述三個(gè)群體的人士征求了意見(jiàn)。該報(bào)告表明，金融危機(jī)爆發(fā)之后，對(duì)注冊(cè)會(huì)計(jì)師而言，法務(wù)會(huì)計(jì)已經(jīng)成長(zhǎng)為一門新興的學(xué)科。據(jù)AICPA估計(jì)，目前共有2至3萬(wàn)名注冊(cè)會(huì)計(jì)師對(duì)外提供法務(wù)會(huì)計(jì)服務(wù)。

　　本身就持有AICPA頒發(fā)的“注冊(cè)金融法務(wù)資格”（Certified in Financial Forensics）認(rèn)證證書(shū)的該協(xié)會(huì)主席Robert Harris表示：“注冊(cè)會(huì)計(jì)師是實(shí)施法務(wù)會(huì)計(jì)的理想人選。注會(huì)行業(yè)基本的職業(yè)價(jià)值觀包括誠(chéng)信和客觀，這也正是法務(wù)會(huì)計(jì)的基石。”

　　在接受調(diào)查的律師、注冊(cè)會(huì)計(jì)師以及專家學(xué)者中，分別有高達(dá)78％、86％以及90％的受訪者認(rèn)為，分析能力是法務(wù)財(cái)會(huì)人員至應(yīng)體現(xiàn)的特征。

　　然而，在核心技能的排序上，三個(gè)受訪群體卻有不同的見(jiàn)解。受訪的律師認(rèn)為，由于在庭審時(shí)需要切實(shí)有效地表明觀點(diǎn)，所以，言語(yǔ)溝通是至為重要的技能。另一方面，注冊(cè)會(huì)計(jì)師則認(rèn)為批判與戰(zhàn)略性思維是第一位的，書(shū)面交流和言語(yǔ)溝通分列第二、三位。專家學(xué)者認(rèn)同注冊(cè)會(huì)計(jì)師的看法，也將批判與戰(zhàn)略性思維視為首要技能，但是位列第二、三位的是審計(jì)技能和調(diào)查能力。

　　法務(wù)會(huì)計(jì)涵蓋證據(jù)的收集、分析以及評(píng)估，并向法庭、董事會(huì)或其他法律以及管理機(jī)構(gòu)解釋和溝通調(diào)查結(jié)果。律師往往是法務(wù)會(huì)計(jì)師的主要客戶。

　　目前，AICPA正試圖吸引青年才俊入行，因此，撰寫(xiě)上述調(diào)研報(bào)告的一個(gè)重要目的在于引導(dǎo)大專院校對(duì)法務(wù)會(huì)計(jì)所需的課程進(jìn)行設(shè)置。

　　Michael Ueltzen是AICPA注冊(cè)金融法務(wù)委員會(huì)的主席，同時(shí)也是一名法務(wù)注冊(cè)會(huì)計(jì)師，他說(shuō)：“莘莘學(xué)子看到了法務(wù)會(huì)計(jì)所提供的良機(jī)，所以我們正在為未來(lái)的法務(wù)會(huì)計(jì)制訂發(fā)展計(jì)劃。現(xiàn)在，約有50所大學(xué)可授予法務(wù)會(huì)計(jì)學(xué)士、碩士學(xué)位或是課程證書(shū)，這一數(shù)字已是5年前同類學(xué)校數(shù)量的5倍。”