Critical thinking is one of the key professional skills that every future Chartered Accountant should develop.

It is not simply about finding the “right answer”. It also involves:

• Asking the right questions;

• Analysing evidence;

• Challenging assumptions; and

• Making sound decisions based on facts and professional judgement.

In the workplace, critical thinking helps professionals:

• Identify risks;

• Solve complex problems;

• Evaluate different options; and

• Avoid reaching conclusions too quickly.

Whether in audit, tax, accounting, advisory work or business decision-making, this skill enables accountants to look beyond the surface and understand the wider context.

The Institute of Chartered Accountants in England and Wales (ICAEW) emphasises that strong professionals should remain curious, objective, open-minded and evidence-based.

Critical thinking gives accountants the confidence to question assumptions, the discipline to assess information carefully and the judgement to make informed decisions.

Critical thinking helps us question boldly, decide wisely and create meaningful impact.

批判性思维：未来特许会计师的核心技能

批判性思维（Critical Thinking）是每一位未来特许会计师都应该培养的重要专业技能之一。

批判性思维并不只是寻找“正确答案”，也包括：

• 提出正确的问题；

• 分析证据；

• 挑战既有假设；以及

• 根据事实及专业判断作出合理决定。

在职场中，批判性思维能够帮助专业人士：

• 识别风险；

• 解决复杂问题；

• 评估不同选择；以及

• 避免过早下结论。

无论是在审计、税务、会计、咨询工作，还是商业决策中，这项能力都能让会计师看得更深入、更全面，而不是只停留在表面。

**英格兰及威尔士特许会计师协会（Institute of Chartered Accountants in England and Wales，ICAEW）**强调，优秀的专业人士必须保持好奇、客观、开放，并以证据为基础。

批判性思维让会计师有勇气质疑假设，有纪律审慎分析资料，并运用专业判断作出有依据的决定。

批判性思维让我们敢于提问、理性判断，并创造真正有价值的影响。