Study On Professional Competence Of Chinese Environmental Auditors

Today's environmental problems by widespread concern, how to improve and protect the environment has become the focus of attention of all walks of life, along with environmental auditing issues increasingly warming environmental audit came into being. As an important tool for environmental protection supervision and management, environmental auditing assume "prosecutor" social role and play a powerful role. In order to supervise the environmental auditing playing its supervisory role, more and more attention to the professional competence of environmental auditors has become the consensus of the international community. Environmental auditing included in the auditing, existing as a branch of auditing, so the technology and method of general auditing also apply to environmental auditing. However, there are significant differences between the implementation of the main body, the object and the objective of the auditing, compared with the traditional auditing. Because the environment audit is ultimately a human audit, the quality of the environment auditing work to a large extent affected by the effect of the implementation of the auditors, and the level of audit personnel competency determines competence of this execution. Therefore, it is necessary to study this view that the professional competence of chinese environmental auditors.This paper first describes the background and significance of the research, at the same time, through the study of relevant literature at home and abroad, discusses the necessity to carry out studies of professional competence of environmental auditors. Then, on the basic theory of environmental auditor's professional competence frameworks to analyze, and the concepts of implementation of the main environmental auditing body were defined, and describes the theoretical basis and construction method of the professional competence of environmental auditors. Next, combing framework design of environmental auditing personnel competency, that is, through the reading and theoretical analysis of the related literature at home and abroad, according to the different requirements of different stages of development competence of environmental auditors audit professional environment, and the impact of environmental auditors competency a variety of factors, combining with the capacity factor method to analyze the composition.And this chapter believes that professional competency factors should include three aspects, namely, professional knowledge, professional skills and professional ethics, and on each competency elements of composition content expansion devoted to design environmental auditors' professional competency framework. Then, evaluating and analysing the constituent elements and the existing problems of chinese environmental auditing personnel's competency through questionnaire survey and analyze the reasons of the problems. Finally, on how to enhance and sustain the competency of chinese environmental auditors put forward the corresponding countermeasures and suggestions.The focus of this paper is to design a framework of chinese environmental auditing professional competency, through the questionnaire survey to determine the chinese environmental auditors' professional competency has the most important influence factors and existing problems and analyzes the reasons, proposing corresponding solutions for maintain and enhance chinese environmental auditors' professional competency. The innovations of this paper from the perspective of application and research content, the research in this thesis to a certain degree can enrich the research on the theory of our country environmental audit, strengthen to talent training and guidance, solve the problem of shortage of chinese environmental auditors and promote environmental audit in our country with the international standards, enhance the ability to cope with the new challenges, has certain theory significance and practical significance.