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1、3GCH0107/29/201310:4:17Page1CHAPTERIntroductiontoApplied1ProfessionalResearchLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:Theimportanceofresearchinthedailyactivitiesoftheprofessionalaccountant.Thedefinitionandnatureofprofessionalaccountingresearch.Thenavigationstepstonarr
2、owone’sresearch.TheU.S.SecuritiesandExchangeCommission’sviewontheimportanceofresearch.Theroleofresearchwithinapublicaccountingfirmorwithinanaccountingdepartmentofabusinessorgovernmentalentity.Thebasicstepsoftheresearchprocess.Theimportanceofcriticalthinkingandeffectivecommunicationskills.T
3、heimportanceofresearchontheU.S.CPAexam.oday’saccountingprofessionals,likeotherprofessionals,arewitnessingamajortransformationduetochangesinthelaw,newservices,technologies,andaneverTincreasingnumberofprofessionalstandards.Inthealteredaccountingandauditinglandscapebroughtaboutbythesedramaticchan
4、ges,understandinghowtoperformaccounting,auditing,tax,andbusinessresearchismoreimportantthanever.Todevelopeffectiveskillsinresearchandanalysis,studentsandprofessionalsneedtoapplytheirknowledgeofresearchtoeverydaypracticalproblems.Inadditiontoaccounting,auditing,andtaxcompliance,accountantsarein
5、volvedinsuchservicesasattestationreviews,forensicaccounting,fraudexaminations,andtaxplanning.Listeningeffectivelyandunderstandingopposingpointsofviewarealsocriticalskillsforaccountants,whooftenmustpresentanddefendtheirviewsthroughformalandinformalcommunications.Professionalresearchandcommunica
6、tionskillsareessentialinthisenvironment.Varyingviewsandinterpretationsexistastothemeaningofthetermresearch.Intheaccountingprofession,researchpointstowhataccountingpractitionersdoasanormal,everydaypartoftheirjob.Intoday’senvironment,tobecomeproficientinaccounting,QUICKFACTSauditing,andtaxresearc
7、h,theymustpossesstheskillsrequiredtousevariousAccountingresearchprofessionaldatabases,whichareincreasinglyavailableontheweb.UsingprofessionalcombinestheuseofdatabasesforresearchisevenrequiredontheCPAexam.accountingtheoryTheprofessionala
