| 如何提高审计专业人员的工作能力 |
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| 引用本文： | 陈太辉,张龙. 如何提高审计专业人员的工作能力[J]. 审计研究, 2011, 0(4) |
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| 作者姓名： | 陈太辉 张龙 |
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| 作者单位： | 审计署审计干部培训中心; |
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| 摘 要： | 作为从事国家审计工作的主体,审计专业人员具备的工作能力对审计监督职责的履行程度具有决定性影响。本文基于能力的研究文献,并结合审计工作特性,对审计专业人员的工作能力进行科学界定。并从审计专业人员工作能力的基本构成要素、总体分类、能力维度和具体能力内容四个角度,将审计专业人员工作能力的本质展现出来,明确了提高审计专业人员工作能力的方向。立足于教育培训、实践锻炼和自主学习三种途径,针对审计专业人员工作能力的元能力维度、价值观、品质和特质能力维度、调控情感能力维度、行为能力维度和知识和技能维度下的的具体能力内容,分别提出提高审计专业人员工作能力的措施。
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| 关 键 词： | 审计专业人员 工作能力 措施 |
How to Improve the Auditors' Working Competency |
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| Chen Taihui Zhang Long. How to Improve the Auditors' Working Competency[J]. Audit Research, 2011, 0(4) |
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| Authors: | Chen Taihui Zhang Long |
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| Affiliation: | Chen Taihui Zhang Long |
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| Abstract: | Auditors are the main body of engaging in national auditing.The working competency possessed by the auditors has important impact on the degree of fulfillment of the audit supervision.Based on related competency literature and considering the auditing' working characteristics,the paper defined the working competency of auditors.Then,standing on the four perspectives(i.e.basic factor,overall classification,competency dimensions,specific competency contents),the essence of auditors' working competency was be ... |
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| Keywords: | auditors working competency measures |
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