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Audit Paper: On the Professional Ability of Economic Responsibility Auditors
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In recent years, China's economic responsibility audit has been carried out in an all-round way, forming a normalization and institutionalization, and the workload of economic responsibility audit has now accounted for more than 40% of the total audit work. Compared with the traditional financial revenue and expenditure audit, economic responsibility audit covers various audit forms, such as financial revenue and expenditure audit, performance audit, special audit, etc. It has the characteristics of strong comprehensiveness, strong policy, wide connotation, great audit difficulty, high requirements and high audit risk, which requires auditors to have more comprehensive business knowledge and higher policy level, and poses new challenges to the professional competence of economic responsibility auditors:

Economic responsibility audit is not only an audit supervision, but also an important content of cadre management supervision, with a wide range of audit objects and high levels; The content of economic responsibility audit covers major economic decisions, major project arrangements and major fund use matters of local party committees and governments, administrative institutions at all levels and state-owned enterprises, and runs through the whole process of economic operation and development; The results of economic responsibility audit evaluation and responsibility definition are an important reference for personnel and organizational departments to select, reward and punish, and appoint and dismiss leaders. Economic responsibility audit should comprehensively use audit supervision, economic supervision, economic analysis and verification methods and other methods and means; The economic responsibility audit is led, organized, coordinated and managed by the leading group or joint meeting. Therefore, economic responsibility audit has higher requirements for audit quality, prevention of audit risks, and auditors' professional knowledge, professional ability and coordination and communication ability.

First, the professional ability that economic responsibility auditors should have.

Economic responsibility auditors should have the necessary professional ability, and should be competent for economic responsibility audit and meet the requirements of economic responsibility audit with professional knowledge, professional ability, work experience and professional ethics.

(A) the professional knowledge that economic responsibility auditors should possess

1, accounting, auditing, financial management, taxation, finance and other financial expertise and financial laws and regulations.

2, macroeconomic management knowledge, including national economic policy, industrial policy, people's livelihood policy, monetary policy, fiscal and taxation policy; National and local economic and social development planning, public investment and administrative management, strategic management of economic decision-making, public management, project management, personnel and human resources management, interpersonal relationship and team coordination in the organization.

3, economy and commerce, contract management, project management, marketing, material management, land management, engineering technology and engineering cost, bidding and other aspects of economic management knowledge and related economic laws, commercial laws and regulations.

4, environmental protection issues and knowledge of sustainable development. Including the knowledge of natural ecological environment protection and relevant laws and regulations.

5, enterprise development strategic objectives and planning, corporate governance, business activities and management, production management, technology management, cost management, budget management, internal control and other aspects of knowledge and related laws and regulations.

6, mathematical statistics, econometrics, various statistical analysis software, quantitative methods in economic activities and statistics, performance measurement and reporting knowledge and other professional knowledge.

7, computer and information technology knowledge.

(two) the professional ability of economic responsibility auditors.

1, audit audit ability. The basic feature of audit is economic supervision, and the ability to audit accounts is very important. Economic responsibility auditor

Should be able to skillfully use audit techniques and methods, computer techniques and methods, audit professional judgment and applicable economic laws and regulations, obtain audit evidence, identify and find problems in financial revenue and expenditure and related economic activities, and thoroughly investigate major violations of laws and regulations, economic crimes and corruption.

2, the audit ability of economic activities and economic decision-making. Economic responsibility auditors should comprehensively use a variety of audit methods and technical means to audit the decision-making process and implementation results of leading cadres' major economic decisions, implementation of important economic policies, major project investments, use of major funds and other economic activities, and make audit evaluation and responsibility definition for the quality, efficiency and sustainability of their economic, social and career development.

3. Performance auditing ability. Economic responsibility auditors should use the special methods of performance auditing and modern information technology to conduct performance auditing on the economic benefits, social benefits, environmental benefits and ecological benefits of leading cadres in performing their economic responsibilities, major government or enterprise investment projects, business development strategies and implementation, major engineering projects, government borrowing debts, resources and environment, environmental protection, people's livelihood funds and projects, scientific and technological innovation, and the use of major funds, and make audit evaluation and responsibility definition.

4. Macro awareness and comprehensive analysis ability. Economic responsibility auditors should have strategic thinking, logical thinking, dialectical thinking, innovative thinking, sensitivity and foresight. Comprehensive use of economic responsibility audit results, research and analysis from a macro and overall perspective, find outstanding problems from the system, mechanism and system level, put forward audit opinions and suggestions, and improve the level and level of economic responsibility audit results.

5, electronic information audit ability. With the advent of the information age, economic responsibility auditors should master the latest modern scientific and technological means, use information audit technology, implement digital audit means such as online audit and information system audit, do a good job in the development and utilization of audit data resources, and improve audit efficiency.

6. Good presentation skills and interpersonal communication and coordination skills. Economic responsibility auditors should communicate with the audited units and leading cadres, listen to their opinions, and strive for their understanding, support and cooperation. We should also listen carefully to the opinions of the leading group for economic responsibility and the member units of the joint meeting, establish good communication and contact, cooperate with each other, and form a joint force.

(3) The working experience that an economic responsibility auditor should have

Economic responsibility auditors should not only have experience in accounting and auditing, but also understand the economy and the ways and laws of economic operation and management. According to the different audit objects, the audit team should also include auditors with working experience in leading positions of party committees and governments at a certain level, auditors with working experience in senior management positions of enterprises, or auditors or experts with working experience in special economic fields such as engineering construction, environmental protection, land management, resources and environment. , and should be reasonably equipped with audit team members, so that the audit team has the overall competence to adapt to the economic responsibility audit business.

(four) the professional quality of economic responsibility auditors.

1. Abide by audit professional ethics. Act in strict accordance with the law, be honest, objective and fair, be diligent and conscientious, and keep secrets.

2. Strictly implement audit discipline, be honest and self-disciplined, be selfless and fearless, and maintain audit independence. Economic responsibility audit is an audit of leading cadres, and the relationship network is often very complicated. Auditors are relatively vulnerable to temptation and pressure. They should have good psychological quality, toughness and adaptability, and be unmoved by money and interests.

3, civilized audit, rigorous and meticulous, maintain professional suspicion and professional caution, and maintain a good professional image. Keep calm in complex situations and take effective measures in time.

4. Ability to learn and innovate. Constantly update knowledge and innovate thinking ability.

Two, to meet the needs of economic responsibility audit, improve the professional ability of economic responsibility auditors countermeasures and ways.

(1) Improve the access system for auditors and build a diversified economic responsibility audit team.

The team of economic responsibility auditors must include high-level, high-quality, multidisciplinary and compound professionals. When selecting and transferring economic responsibility auditors, professionals in the fields of law, economy, management, statistics, information technology, engineering construction and environmental protection should be introduced; Pay attention to absorbing compound talents who have both auditing professional ability, practical experience in economic work leadership and economic management, and knowledge and ability to understand economy and management, expand the proportion of people with practical economic work experience, and establish an economic responsibility audit team with compound and innovative talents as the mainstay.

(two) to strengthen the exchange and training of economic responsibility audit team, improve the ability of economic responsibility audit. First, the way of exchanging posts between economic responsibility auditors and personnel of economic management departments is implemented, and the technical backbones of economic responsibility auditors are sent to local party committees and governments, finance, development plans, economy and trade, wholly state-owned or holding enterprises, environmental protection, engineering construction and other economic departments for training or exchange, so as to learn about the economy and increase their economic work talents. The second is to implement the system of multi-post training and rotation exchange for economic responsibility auditors, increase exchanges between higher and lower audit departments and internal and external cadres of audit departments, broaden auditors' horizons and knowledge, enhance macro-thinking and overall awareness, and cultivate compound talents.

(3) Establish an expert database in relevant economic fields and hire experts to participate in the economic responsibility audit.

Establish expert database for technological innovation, engineering construction, environmental protection, ecological environment evaluation, economic and social development planning and statistical analysis, computer information technology and other economic fields, not for all, but for use. According to the needs of the work, hire experts with professional knowledge related to economic responsibility audit matters to participate in the audit business or provide technical support, professional consultation and professional appraisal, effectively use external human resources, and alleviate the contradiction between heavy audit tasks and insufficient audit strength. Ensure that the audit team as a whole improves its professional ability.

(D) Innovating audit methods and optimizing portfolio audit resources.

In terms of plan arrangement, audit focus, and audit force allocation, the professional audits such as financial operation audit, performance audit, internal control system audit, resources and environment audit, and engineering investment project audit are organically combined and connected with each other on the platform of economic responsibility audit, so as to explore synchronous project arrangement, collaborative implementation, and * * * achievement sharing. Strengthen the integration of audit projects in various professional business fields and optimize the combination of audit resources.

(V) Strengthen practical training of economic responsibility audit and exchange of audit skills and experience.

Experience is the mother of wisdom. First, trial training. In the implementation of major economic responsibility audit projects, the higher and lower audit departments or different professional departments at the same level jointly audit, with excellent audit professionals as the backbone of the audit team, focusing on leading and training inexperienced auditors to implement audit projects. The second is the training of audit practice cases. In the audit practice training, exchange comments on various excellent economic responsibility audit projects and typical cases, demonstrate, summarize and refine the audit experience and methods and skills formed in many years of practice, and actively promote and apply them. The third is the training of economic responsibility audit norms. Standardize the operating procedures, contents, evaluation system and technical methods of economic responsibility audit. Improve the professional ability of economic responsibility auditors.

(six) to establish and improve the system of follow-up education and rotation training for economic responsibility auditors.

Take the follow-up education and training of economic responsibility auditors as an important foundation to improve audit ability and sustainable development, and establish the concept of lifelong learning. First, establish and improve the hierarchical and classified training system, actively use the network, case teaching and simulation experiments, organize business training at all levels in a planned way, constantly update professional knowledge, learn the most advanced audit concepts and technical methods, and effectively improve the efficiency and effectiveness of training. Second, strengthen ideological and professional ethics education, and provide special professional ethics education, clean government education and psychological quality training for economic responsibility auditors to improve their professional quality. Third, regularly send high-quality auditors to colleges and universities for short-term study. The content of further study can be appropriate and broad, taking into account both professional knowledge and comprehensive knowledge.

(7) Strengthen the theoretical research on the professional competence of economic responsibility auditors and establish the professional competence model of economic responsibility auditors.

It is necessary to strengthen the theoretical research on economic responsibility audit and auditors' professional competence, establish a model and evaluation system for economic responsibility auditors' professional competence, conduct systematic and targeted research on it, and hold seminars and experience exchange meetings to promote the improvement of economic responsibility auditors' professional competence and improve the quality level of economic responsibility audit. (Author: Guangzhou Institute of Urban Construction)

refer to

[1] Requirements of enterprise economic responsibility audit on the competence of internal auditors; Deng Yun Management Journal 20 1 1 65438+ February.

[2] The requirements of carrying out economic responsibility audit on the ability and quality of internal auditors; Zhang Xi's Financial Audit

[3] "Attention should be paid to enhancing the professional ability of auditors"; Yang Daolong China Audit June 9, 2065 438+00

[4] Research on the professional competence framework of national auditors? According to the investigation evidence of national auditors "; Ningbo University. Song Xiayun Accounting Newsletter (1 1, 2007)

[5] "Research on the Professional Competency of National Auditors" Zhang Yuliang Economic Forum, No.5, 2007.