Time: 65438+February 2006 65438+September 2006 Source: font size: large, medium and small.
Article 1 In order to strengthen the construction of the audit professional team, improve the quality of auditors, scientifically, objectively and fairly evaluate and select talents, further mobilize the work enthusiasm of audit professionals, and better perform the audit supervision duties entrusted by the Constitution, these Provisions are formulated in accordance with the Audit Law of People's Republic of China (PRC), the Regulations for the Implementation of the Audit Law of People's Republic of China (PRC) and the relevant national provisions on the appointment system for professional and technical posts.
Article 2 The junior and intermediate (auditor) qualifications of auditing professional technology shall be subject to the national unified examination system.
Article 3 The personnel who have passed the national unified examination according to these provisions show that they have the level and ability to hold the corresponding audit professional and technical positions, and the employing unit may select the best candidates according to the needs of the work and the principle of having both ability and political integrity.
Article 4 The personnel participating in the audit professional and technical qualification examination shall meet the following basic requirements:
(1) Abide by national laws and have good professional ethics;
(2) Seriously implement the Audit Law of People's Republic of China (PRC) and relevant financial laws and regulations, and do not violate financial discipline;
(three) conscientiously perform their duties, love their jobs;
(four) engaged in auditing and financial work.
Article 5 A person who takes the primary qualification examination must have a technical secondary school degree or above recognized by the education department in addition to the basic conditions listed in Article 4 of these Provisions.
Article 6 A person who takes the intermediate qualification examination must meet one of the following conditions in addition to the basic conditions listed in Article 4 of these Provisions:
(a) to obtain a college degree, engaged in auditing, finance and economics for 5 years;
(two) to obtain a bachelor's degree, engaged in auditing, finance and economics for 4 years;
(three) to obtain a double bachelor's degree or graduate class, engaged in auditing and financial work for 2 years;
(four) to obtain a master's degree, engaged in auditing, finance and economics for 1 year;
(5) get a doctorate.
Article 7 The audit professional technical qualification examination shall be jointly undertaken by the National Audit Office and the Ministry of Personnel.
The Audit Bureau is responsible for drafting examination subjects, compiling examination outlines, organizing examination propositions, implementing examination work, and uniformly planning and organizing or authorizing training.
The Ministry of Personnel is responsible for examining and approving examination subjects, examination outlines and examination questions, and inspecting, supervising, guiding and determining the examination qualification standards in conjunction with the Audit Office.
The local audit department and the personnel department are jointly responsible for the examination work, and the specific responsibilities are determined through consultation.
Eighth audit professional and technical qualification examination in principle held once a year. Those who have passed the primary and intermediate qualification examinations shall be awarded the corresponding audit professional and technical qualification certificates by the personnel departments of all provinces, autonomous regions and municipalities directly under the Central Government. Audit professional and technical qualification certificates are uniformly printed by the Ministry of Personnel and jointly printed by the Ministry of Personnel and the National Audit Office, and are valid nationwide. The foreign language requirements for the intermediate qualification of auditing major shall be stipulated separately.
Article 9 Personnel who have obtained professional and technical qualifications in auditing shall receive continuing education at the corresponding level in accordance with the relevant provisions of the National Audit Office.
Article 10 Under any of the following circumstances, the license issuing organ shall cancel its qualification and withdraw its certificate, and shall not take the audit professional and technical qualification examination for three years.
(1) Forging or altering academic qualifications and qualification certificates;
(2) There are disciplinary actions during the examination.
Article 11 The term "years engaged in auditing and financial work" as mentioned in Article 6 of these Provisions shall end on June 65438+February 3 1 day of the examination year.
Article 12 These Provisions shall apply to all personnel engaged in auditing and financial work.
Article 13 The Audit Office and the Ministry of Personnel shall be responsible for the interpretation of these Provisions in accordance with the division of responsibilities.
Article 14 These Provisions shall come into force as of the date of promulgation. 1On February 25th, 995, the Interim Provisions on Audit Professional and Technical Qualification Examination jointly issued by the National Audit Office and the Ministry of Personnel shall be abolished at the same time. If the previous relevant provisions are inconsistent with these Provisions, these Provisions shall prevail.
What is the auditing major?
1983 Nanjing Audit University is the first university in China to offer auditing major. Now basically all financial institutions such as Shandong University of Economics have set up this major. Business training objectives: This major trains senior professionals with knowledge and ability in management, economy, law, accounting and auditing, who can engage in auditing work in state audit institutions, departments, internal audit institutions and social audit organizations, and engage in teaching and scientific research work in schools and scientific research units. Business training requirements: Students in this major mainly study the basic theories and knowledge of accounting and auditing, receive basic training in accounting and auditing methods and skills, and have the basic ability to analyze and solve accounting and auditing problems. Graduates of this major should have the following knowledge and abilities: 1. Systematically master the basic audit theory, professional knowledge and operational skills; 2. Master the qualitative and quantitative analysis methods of audit; 3. Be familiar with relevant national laws and policies, and understand the present situation and development trend of auditing disciplines at home and abroad; 4. Be able to use computers to handle relevant accounting and auditing businesses, especially with strong ability to investigate, comprehensively analyze and solve practical problems, and strong ability to express in foreign languages and languages; 5. Understand the theoretical frontier and development trend of this discipline; 6. Master the basic methods of literature retrieval and information query, and have certain scientific research and practical work ability. Main subjects: Economics, statistics, management, accounting principles, intermediate financial accounting, advanced financial accounting, cost accounting, auditing principles, enterprise financial auditing, auditing practice, economic benefit auditing, auditing regulations, internal auditing, social auditing, economic law and tax law. Main practical teaching links: 1. Military training: according to the unified arrangement of the school, 2. Labor education: the first semester to the eighth semester is arranged by students themselves, 1 credit. 3. Academic paper: Students use their vacation time to conduct in-depth social research and write academic papers in combination with their professional courses or teachers' scientific research projects. After the new semester begins, the department will organize special teachers to review carefully. It is arranged in the winter vacation of the fifth semester, 1 credit. 4. Professional comprehensive simulation experiment: accounting simulation experiment and audit simulation experiment are arranged in the seventh semester, with 4 credits. 5. Graduation internship: In principle, students should contact internship units (including administrative units, enterprises and institutions) independently. If students have difficulties in independent contact, the department is responsible for unified arrangements. After the internship, students should submit the internship diary, internship report and internship appraisal. It is arranged in the eighth semester, with 5 weeks and 4 credits. 6. Graduation thesis. Under the guidance of teachers, students should focus on the theoretical knowledge of their major, pay attention to the hot and difficult issues in the professional field, and write high-quality graduation thesis. The paper not only has certain theoretical depth, but also has certain practical significance. It will be arranged in the eighth semester, with a time of 12 weeks and 10 credits. Main professional experiments: 1. Accounting simulation experiment: combined with accounting principles, financial accounting, cost accounting and other courses, simulate the economic business of a medium-sized manufacturing enterprise1February, and carry out the whole process of accounting treatment. 2. Audit simulation experiment: sampling audit, audit methods, audit working papers and audit reports determined by combining corporate governance and internal control. Length of study: the length of study is four years, which can be extended within seven years at the longest. Minimum credit for graduation: 165 credit. Graduation regulations: Undergraduate students of this major should meet the requirements of moral education goals and college students' sports qualification standards when they graduate, and should get the minimum total credit 165, including compulsory courses 10/0/credit, restricted elective courses 32 credits, elective courses10 credit and practical teaching 22 credits. In addition, the extra-curricular expansion credits are not less than 5 credits (not included in the minimum total credits). Degree awarded: Bachelor of Management.