strategic and critical thinking skills
战略和批判性思维能力
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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.
专家学者认同注册会计师的看法，也将批判与战略性思维视为首要技能，但是位列第二、三位的是审计技能和调查能力。
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