审计人员素质

提高审计人员素质和实现审计手段现代化，以适应社会发展的需要。

Improve the auditor 's quality and modernize the audit methods .

同时要全面提高审计人员素质。

At the same time to comprehensively improve the quality of auditors .

因此，要加强领导、规范制度，明确职责，提高审计人员素质。

Therefore , we should strengthen guiding , standardize system , make duty clear and promote auditors'quality .

当前要坚持从宏观着眼和微观入手，监督与服务并重，提高审计人员素质。

It is presently necessary to play stress on the integration of supervision and service and to improve the quality of auditors both macroscopically and microscopically .

针对原因找对策，从提高审计人员素质、规范审计行为、加强制度建设以及规范内部审计技术等方面，论述了控制和提高内部审计质量的方法。

To find the countermeasure from the seasons , to improve auditor 's quality , to standardize the audit behavior , to strengthen the construction of system , and to standardize the inside audit technologies , this text discusses the methods to control and improve the inside audit quality .

提高审计人员的素质；

To improve the quality of the staff of audit ;

二看内部审计人员的素质问题；

Personnel quality of internal-auditing construction ;

内部审计人员业务素质参差不齐，导致其不能积极地发挥防护与促进作用。

And the incapability of the auditing personnel will end in the failure to fully play its role of protection and promotion .

目前会计监督乏力的原因主要是会计审计人员业务素质偏低，会计审计制度不健全等。

Presently , the weak accounting supervision lies in the fact that the accounting auditors lack professional abilities and that the accounting and auditing systems are inadequate .

对我国企业内部审计人员的素质结构、机构设置和内部审计环境等方面进行了调查与分析，就内部审计的发展提出了措施和建议。

The paper surveys and analyzes the auditors ' composition , quality , independence and environment in Chinese enterprises , and puts forward measurements and suggestions on the development of enterprise audit .

要切实提高财政审计人员的综合素质。

It is also necessary to improve the comprehensive quality of finance auditors .

提高公司治理中企业内部审计人员的整体素质。

Fifth , improving the internal audit staff ' overall quality in corporate governance .

内部审计从业人员的业务素质、专业胜任能力直接影响了内部审计工作的质量。

The competency of internal auditors influences the quality of internal audit .

提高审计人员的政治思想素质、专业知识水平、质量观念和风险意识是“人治”措施；

Managed by people means to enhance audit personnel 's political consciousness , expand their speciality knowledge and improve quality concept and risk awareness ;

应该不断拓展工会组织内部审计领域，提高审计人员素质和创新审计工作方法，充分发挥内部审计的监督作用。

The union internal auditing realm should be expanded . Auditing personnel 's competence should be improved and methods of auditing should be renovated , so as to give full play of the supervisory role to internal auditing in trade union organizations .

本文总结了我国计算机审计的现状，从审计人员的素质、计算机审计准则和实务界的推广三个方面分析其滞后发展的原因并提出对策。

This article analyses the reasons of computer audit lag development from three aspects and puts forward countermeasures .

综观已有的研究成果，人们将影响审计质量的因素归于审计人员的素质、行业自律、政府监管、社会环境等因素。

Making a comprehensive view of the existing researches , people attribute the factors that ( affect ) auditing quality to the quality of auditors , industrial self-regulation , governmental regulation , social ( environment ), etc.

本文分别从体制创新、观念创新、审计手段和方法创新、审计人员素质创新以及审计内容创新等方面详细阐述了企业内部审计的应对措施。

This paper has elaborated the countermeasures of enterprise internal audit respectively in detail from system innovation , idea innovation , audit means and method innovation , quality of audit staff innovation as well as audit content innovation .

建立一支专职的质量检查队伍，加强审计质量控制的理论研究和审计人员综合素质的培养。

The paper analyzes the methodology of quality control for internal auditing based on the organizing , supervising , process , key points , human resources , rating and so on .

监督审查方面，内部审计部门独立性不强；审计人员的思想素质和技术水平有待提高。

Supervisory review , the independence of the internal audit department is not strong ; auditors the quality and technical level of thinking to be improved .

保证内审机构和人员的独立性，强化内部审计人员的风险意识，提高内部审计人员自身素质，进行经常性的内控制度审计，从源头上降低审计风险。

So internal auditing organizations and personnel must have their independence , their risk consciousness must to be strengthened , per self-accomplishment need to be improved , carry out internally piloting system auditing regularly , to reduce auditing risk from source .

内部因素包括审计职业组织的管理模式、事务所规模、审计人员素质、审计模式等因素。

The internal factor including the audit professional organization 's management pattern , the office scale , audit personnel quality , audit pattern and so on .

只有加强审计法制建设，理顺审计管理体制，提高审计人员素质，缩小国家审计范围，选择恰当的审计方法，强化对被审单位的综合管理，才能从根本上防范和化解国家审计风险。

Prevention and managing of the risks requires sound legislation , order in auditing administration , quality of auditors , optimizing state auditing objects , appropriate auditing methods and enhancing regulation of the audited .

任期经济责任审计存在人员少任务重、审计经费紧张、审计人员素质不高、缺乏统一的审计评价标准等难点。为搞好任期经济责任审计应采取以下对策：加强有关文件学习和宣传；

During the course of term economic responsibility audit , some difficulties , such as few auditors , formidable task , insufficient audit funds , low quality of auditors and lacking evaluating standards in unity , are included .

但在目前，绩效审计的标准不完善、审计资源的有限性、审计人员素质的不适应性以及公共项目绩效审计规范的缺乏均制约了它的发展。

However , at present , the standard of performance audit is not perfect , the audit resource is limited , the quality of auditor is not enough and performance audit of public works lacks criterion .

摘要高校经济责任审计风险的形成不仅受审计手段、审计范围、审计人员素质等内因的影响，也受审计程序执行不规范和会计信息不真实等外因的影响。

The risk in auditing economic responsibility is affected not only by internal factors such as auditing means , auditing range and auditors quality , but by some external factors such as lack of specification and the wrong accounting information in auditing process .

通过分析国家审计风险的特征，认为形成国家审计风险的有：审计人员的素质因素；审计机关的管理水平；

By analyzing the characteristic of state auditing risks , the author thinks that state auditing risks are caused by four factors & auditor 's quality , the management of auditing organizations , the influence of audited units , and that of auditing environment .

政府部门、行业组织要加强对内部审计制度的建立与规范，并通过规章制度的建立提高内部审计人员的素质。

Government departments , industry organizations should strengthen the norms and rules of the internal audit system .

最后，基于上述分析，提出改善审计判断绩效应由审计人员、会计师事务所和各个管理机构共同努力，提高审计人员专业素质，改进审计技术，尽量减少来自被审单位和审计环境的不利因素。

Finally , auditor , CPA 's firms and each management organization should make joint efforts to improve auditor 's professional skill and audit technology , reduce the unfavorable factors coming from audited-company and audit environment .

要解决这些困难，应改变审计线索、增加审计内容、更新审计技术、完善审计标准和准则、提高审计人员素质。

To solve these problems we should change the clue to auditing , add the content and update the technique of auditing , perfect the standard and rule of auditing and improve the quality of auditors .