(A) integration of theory with practice is not good enough, lack of pertinence. Training should not only make participants realize the importance and urgency of learning, but also master the necessary theoretical knowledge, professional knowledge and basic auditing skills. More importantly, we should apply what we have learned to audit practice and turn theoretical knowledge into practical results to the maximum extent. Because some grass-roots audit institutions often do not conduct in-depth research in advance, do not seriously analyze the needs of audit cadres, and do not consider the differences in personnel quality, it is inevitable that audit training is out of touch with actual needs. In particular, some training is taught by teachers outside the audit system. Teachers have insufficient understanding of the actual audit work and do not understand the audit business process. They often only talk about theory in theory and seldom come into contact with practical work. For example, computer knowledge training is often entrusted to other units. Because teachers don't understand the development level of audit informatization and the microcomputer level of audit cadres, some spend a lot of time explaining the basic knowledge of computer technology development, but they know little about the operation skills of audit informatization, so the knowledge learned by audit cadres can't be applied to audit practice, and the training effect is not ideal.

(2) The training method is single and lacks flexibility. With the development of the situation and the increase of work pressure, the sense of crisis of audit cadres is increasing day by day. As an important form of self-charging, training is increasingly welcomed by audit cadres, especially grassroots audit cadres. However, the current teaching method is that students are forced to indoctrinate or just move the blackboard to the screen when they are completely passively trained. This method has been difficult to stimulate their interest in learning and can not meet their learning needs. This integrated and unified operation mode makes students' subjectivity and creativity not fully exerted, which restricts their practical operation ability and greatly reduces the training effect.

(C) utilitarian color, lack of effectiveness. From the aspect of "teaching", especially the training undertaken by some units outside the audit system, driven by economic interests, organizers pay more attention to the economic benefits of training, and even want to make a big profit by taking the opportunity of training, while ignoring the actual effect of training. In the choice of teachers, they are often randomly selected according to their own work arrangements, and the design of teaching content is also determined according to teachers' personal preferences. Whether it meets the needs of the students and whether it is of guiding value to the students' work, the lecturer doesn't care much. From the aspect of "learning", although most students will cherish the rare training opportunities, some people only attend the training to "gild" themselves, which has obvious utilitarian purpose, and the actual effect of such training is not difficult to foresee.

(D) vague training objectives, lack of scientific. Although the grass-roots audit institutions have formulated a training plan, the training objectives have been clearly defined. However, from the training practice, the final measurement of training performance is often based on several superficial indicators such as the number of participants, whether the exam is qualified or not, and how many certificates are issued. This not only affects the training method, but also affects the training effect. In particular, those who entrust training to other units have some elements of "paying money to get certificates", and they teach themselves to take exams. When teaching, they delimit examination questions to remind students that this situation is very common. Therefore, it is also an urgent problem to realize the goal of audit cadre training and judge the scientific standard of training.