美国CPA考试侧重考察考生六大职业素质
1. Critical Thinking, Problem Solving, Analytical Ability, Professional Skepticism, and Adaptability (批判性思维能力、问题解决能力、分析能力、职业谨慎和适应能力)
2. A Strong Understanding of the Business Environment and Processes(对商业环境和业务流程有深刻的理解)
3. Effective Communication Skills (高效的商务沟通技能)
4. Well-Developed Research Skills (完备的研究技能)
5. E. Ability to Analyze Data (数据分析能力)
6. Ethics and Professional Responsibilities (职业道德与责任)