Research On Advancing The Audit Personnel’s Professional Capacity Of Henan Auditing Agencies

Professional capacity mainly is personnel’s ability to do something. Professional capacity is necessary requirement to be qualified for some professional work or position, Professional capacity is the synthetical representation of the occupational capability and requirement. Professional capacity usually comprises three basic content:basic occupational capability, professional occupational capability, synthetical occupational capability.The audit personnel of auditing agencies should have some necessary professional capabilities. The audit personnel mainly should have professional audit capabilities and synthetical audit capabilities. The professional audit capability mainly includes:The ability to master and utilize laws regulations and rules, the ability to master and utilize financial accounting and related vocational knowledge, the ability to master and utilize modern audit techniques, the ability to find problems and clues to unveil legal cases, the ability to innovate patterns and ways of thinking, the ability to effectively utilize languages and words, the ability to research etc. Synthetical audit capability mainly includes:the ability to study and apply, the ability to implement ideas, the ability to organize and lead, the ability to communicate and coordinate, the ability to synthesize and analyze, the ability to unite and cooperate, the ability of self-discipline and be conscious of the overall situation. The audit personnel’s professional capability profoundly affects not only the audit’s quality and achievements but also the agencies and status. It decides whether an audit project will be successful or not. It also impacts on the good circumstances and scientific development of the audit undertakings.What is the present situation of Henan auditing agencies’audit personnel’s professional capability? Analyzing present situation of audit personnel’s ability to adapt, educational background, professional technique capability, elite cadre of audit professional personnel, capable of using computer to audit, be qualified for the work. There are some retired military officers in our work staff whose educational background, professional capability, knowledge background is not fit for the position in auditing agencies. the proportion of high educational background personnel a little bit low, there are shortage of audit personnel whose educational background is in law, computer science, civil engineering, some professional personnel is not fit for the development of the audit undertakings. The proportion of higher professional credentials audit personnel is low, the total number of professional elite cadre is not enough, the total number of audit informatization personnel is too small, some audit personnel is not qualified for professional audit work in many aspects, such as political perception, morality, style of work, self discipline.Based on the present situation of the professional capability and the main existing problems. The author draft a plan for training and enhancing professional capacities of Henan auditing agencies’ audit personnel. The primary objective of professional capacity training and enhancing is build audit concept and atmosphere; The fundamental precondition of professional capacity training and enhancing is job classification; The primary way of professional capacity training and enhancing is self-education; The effective way of professional capacity training and enhancing is study and education; The main guarantee of professional capacity training and enhancing is examining and evaluating system.The research outcome of this article will guild and serve the professional capacity training and enhancing of Henan auditing agencies’audit personnel.