Course Content
Introduction to Communication
Offers basic defintions, objectives and principles of effective communication. Describes the major barriers to effective communication. Describes the different methods of communication, formal and informal communication styles, systems and devices.
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Written Communication & Business Correspondence
Business correspondence, often written, forms an important part of the communications process for accounting or business professionals
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Oral Communication & Presentation Skills
This topic helps the learner understand and navigate the requirements of any oral communications in a corporate environment
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Non-Verbal, Visual, & Electronic Communication
Communication is not always oral or written. Non-verbal, visual and electronic communication is equally important in any social environment.
CPA Communication Skills

Topic 3: Oral Communication & Presentation Skills

 

Lesson 4: The Critical Skill of Listening

 

Listening is the active, intellectual process of receiving, interpreting, and responding to spoken messages. It is the counterpart to speaking and is fundamental for true understanding.

 

The Importance of Listening:

 

  • Foundation for Understanding: Prevents misunderstandings and errors.
  • Shows Respect and Builds Relationships: Makes others feel valued.
  • Gathers Crucial Information: Essential for making informed decisions.
  • Solves Problems: Helps identify real issues by hearing all perspectives.
  • Key to Leadership and Service: Effective leaders and customer service professionals are excellent listeners.

 

Stages of the Listening Process:

 

  1. Receiving: Physically hearing the message.
  2. Understanding: Comprehending the meaning of the words and concepts.
  3. Remembering: Storing the information for future use.
  4. Evaluating: Critically analyzing the message for logic, bias, and value.
  5. Responding: Giving feedback, either verbally or non-verbally, to complete the communication loop.

 

Types of Listening:

 

  • Appreciative: Listening for enjoyment (e.g., music, entertaining speech).
  • Comprehensive/Informational: Listening to understand and learn (e.g., lecture, instructions).
  • Critical/Evaluative: Listening to analyze and judge (e.g., a debate, a sales pitch).
  • Empathic/Therapeutic: Listening to understand feelings and provide emotional support.

 

Barriers to Effective Listening:

 

  • External Barriers: Noise, distractions, uncomfortable environment.
  • Internal Barriers: Preconceptions, bias, boredom, mental wandering, planning your response instead of listening.
  • Speaker-Related Barriers: Monotone voice, disorganized content, lack of credibility.

 

How to Become an Active Listener:

 

  • Give Full Attention: Avoid distractions, make eye contact.
  • Show You’re Listening: Use nods and verbal cues (“I see,” “Go on”).
  • Defer Judgment: Don’t interrupt; hear the speaker out.
  • Reflect and Paraphrase: “So, what you’re saying is…”
  • Ask Clarifying Questions: “Could you explain that point again?”

Summarize: To confirm mutual understanding.