How to improve the professional quality _1868 coun

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How to improve the quality of county auditor business

Paper Keywords: awareness of innovation audit audit personnel transition Abstract: for the current county auditor in the common problems exist in the work proposed, please come in, to send out serving a variety of methods such as audit of existing staff training and development to adapt to the new situation auditors, to build a harmonious society, enhance government's ability to govern, as the government administrative reform and public finance system, establishment and improvement of services. A county-level professional quality of the audit status of county audit institutions is the most basic audit organization. The current audit institutions of the county's main task is to exercise the functions of law, namely, the unified arrangement of audit institutions at higher levels of mandatory tasks, the level of government arrangements for the mission and mandate of the interim arrangements. These tasks often require county audit institutions to complete on time and shelf life. The current status of county auditor knowledge structure is, there is no means to master modern audit, the audit method is seriously lagging behind, audit quality is difficult to rapidly improve the country's policies, laws and regulations, and auditing knowledge training without delay. Specific performance: 1. Auditor knowledge structure, the lack of macro-consciousness. At this stage, basic auditing organs are mostly accounting majors background, knowledge of accounting knowledge, but on macroeconomic management, lack of co-ordinating development of knowledge, knowledge structure is relatively simple, the lack of trained, able to use knowledge of a performance audit more specifically to the compound talents. For example, the existing staff of 14 county Audit, Accounting class 7 titles, accounting for 50% of project budget posts 1, only 7.14%, a serious lack of management not only understands the economy but also understands the comprehensive nature of talent. 2. Auditors do not master the modern audit tools, audit approach behind. The current county auditor to master a serious lack of knowledge of computer technology, the use of computers to carry out the audit is still in the initial and exploratory stage. Modern tools and techniques has lagged far behind the audit, the audit inefficiencies, the lack of a group of Jidong computer technology, but also understands the complex business of human resources audit, the audit information is lower. Computer skills to improve auditing standards into the development of the County Audit Office in particular, the government struggling to cope with the heavy tasks assigned by the audit arrangements and audit the higher authorities, which makes the depth and breadth of audit work is limited. Coupled with the lack of audit-depth study of basic theory and discussion, not a deeper level of understanding and mastery of modern audit techniques and methods, not improve the effectiveness of the audit. 3. Auditors age of aging. Over the years, as the compilation and professional constraints, the original people gradually aging, people who want to enter the transfer does not come in, who is almost stagnant, it is difficult time to add fresh blood. The county, for example, the existing staff of 14 people overall, only 2 of 35 years of age, accounting for 14.3%, 35 to 40 years of age 4, accounting for 28.6%, 40 5 to 45 years old, accounting for 35.7%, 45 over the age of 3, accounting for 21.4%. Audit older, and to seek stability, to accept new knowledge, awareness and ability to relatively poor, used by experience, according to the traditional mode of doing things overnight to improve the professional quality, difficult to imagine. 4. Auditors audit of the concept behind. County Audit Office were less arduous tasks, usually busy with focus less prominent. For a long time, are focusing on the auditing of the financial disclosure issue, investigate and discipline violations. The exploration work in theory not followed. Most auditors are accustomed to from the financial income and expenditure statements and evidence to obtain information, find the individual, micro-economic problems. Traditional audit of thinking, the audit mode, the audit narrow thinking, keep up with the modern concept of audit is also not open, always thought that the audit is the An audit found problems in the habit of staying on the cause of the problem and the solutions to this problem is not thinking habits, over time a lack of ability to think. Not to mention the problems the audit found that from a macro point of view put forward in improving the practical management of audit recommendations. Second, how to improve the quality of county auditors how to improve the professional quality of county auditor is an objective reality, the need for timely solution. In order to get rid of the last closed audit model, county audit institutions should be combined with the Audit Commission's continue to expand the modern audit approach, change of work methods to improve audit quality, the following specific measures proposed in this paper. 1. Firmly establish the County audit institutions to speed up the cultivation of talents, improve the existing in-service staff training, so that auditors meet the needs of economic and social development. Through the strengthening of macroeconomic management, laws and regulations, the audit business knowledge, and knowledge of other comprehensive study and training to accelerate its training of personnel; update their knowledge, optimize the professional structure and improve the overall quality of audit staff. Audit with a reasonable power play overall advantage. Adjust the auditor knowledge structure, develop more complex transformation for audit personnel, form a team of technical innovation, and promote enhancement of the auditor issues, creative ability to carry out audit work; implementation of large sections of the audit project to break the boundaries, breaking the professional division of labor, centralized deployment of forces, achieving economies of scale effect, actively explore the use of internal audit,[link widoczny dla zalogowanych], social audit power, sharing the results of audit resources gradually the road. Arrangements for annual audit plan, for more than a year of outstanding audit by the county leaders, the higher audit institutions and public recognition; superior authorities have attached great importance to the county level from the thinking of business audit staff to improve the quality of the work really take on the county audit institutions of the personnel training, adhere to please come in and send out the combination of a planned, step by step to arrange training for front-line auditors to a higher base and related institutions to participate in learning and actively encourage auditors to participate in several in-service degree education. At the same time, should actively seek to county, there are plans to recruit professionals into a variety of good overall quality of the audit team to meet the needs of the modern audit.