Research On Professional Competence Of Local Auditors From The Perspective Of Professionalization

"The CPC Central Committee’s Decisions on a Number of Major Issues in Relation to Comprehensively Implementing Governing the Country by Law” and “Opinions of the State Council on Strengthening Audit Work” both clearly put forward driving professionalization of auditors.The latter one even pointed in detail that strengthening audit team lies in the improvement of profession of audit team,and striving to build an audit team with high political and professional quality as well as excellent style.Professionalization of national audit is a key issue and tendency in our country in the current and afterwards.Under this background,local audit governments should continuously strengthen management of their own audit quality and enhance the professional competence of auditors.Only in this way,can audit work adapt to the demands of economic and social development and to serve the country and society better.Combined with research on professional competence in both domestic and overseas,this paper explores the current condition as well as ways to maintain and improve local auditors’ professional competence.Firstly,it expounds theories on professionalization of auditors and professional competence,analyzes dilemmas that local audit governments encountered on professional management,discusses close link between the professionalization of auditors and promotion of professional competence,then puts forward the core knowledge,skills and occupational values of competence of local auditors in the perspective of professionalization.Finally,it analyzes the attention and degree of understanding about the core elements of professional competence according to investigations and research,and puts forward ways to improve auditors’ professional competence under the background of professionalization.Conclusion results demonstrate that local auditors’ professional competence has rise space,and different local auditors exist certain difference.The innovation of this paper is that it analyzes respondents who are classified according to auditors’ gender,work experience and administrative levels.Its focus is to present the core elements of local auditors’ professional competence,and to analyze and verify the composition of core elements via questionnaire survey.Through investigation on the significance and satisfaction of the core elements,it determines those elements significantly influence local auditors’ professional competence,thus provide valuable reference on training and examination for local auditors.It puts forward targeted advices to enhance local auditors’ professional competence and to speed up professionalization of audit.