Research On Professional Management Of National Auditors

China,with its rapid development,has gradually stepped into the center of the world stage since the reform and opening up after forty years of reform and opening up,the development of social life and the emergence of new drivers in the economic field,which calling for national audit to better play the role of prevention,disclosure and defense,and maintaining the fiscal and economic order of the state as well as promoting the construction of a clean government and ensuring the sound development of the national economy.National audit institutions should keep pace with the times and meet the challenges of the new era with a new look as the government departments that performing the statutory audit supervision function,state auditors are the cores for state audit institutions carry out various audit work,professional management is of great significance to improving the professional competence of national auditors,regulating the behavior of national auditors,and strengthening the professional ethics of national auditors,and conducive to meeting the requirements of national audit on human resources,improving the quality of national audit and giving better play to the supervisory role of national audit.The first chapter of this paper expounds the background and significance for studying the professional management of national auditors from a macro perspective,and sorts out the research context and research status of this topic through literature review,the second chapter introduces relevant concepts and theoretical basis,and explains the connotation of national auditor professionalism,the third chapter mainly analyzes the necessity and feasibility of carrying out professional management of national auditors,compares the professional management of national auditors with the professional management of certified public accountants and judges,and learns from the professional management system of certified public accountants and judges.The fourth chapter analyzes the problems and causes of the current management of national auditors in China,five chapter presents the current situation of professional management of national auditors by the means of case analysis,finally,in view of the management problems,puts forward some suggestions to promoting the professional management of national auditors.This paper aims to provide some ideas for the national audit institutions to better planning,developing and utilizing the national audit human resources,and promoting the national audit work to be carried out better.