Study The Competence Of State Auditor

The entrust economical responsibility change is the power which impels the audit technology and method development。In different entrust economical responsibility, the state audit object also has a tremendous change。The state audit object is the region or the final outcome under certain historical environment。It is the state audit concrete application。The purpose of the traditional state audit is mainly the financial revenue expenditure validity, but with the state audit consummate and develop, it transforms to。Under the responsibility audit, it has a higher request to state auditor competent, simultaneously, the state auditor undertake more and more responsibility。But at present the state auditor risk consciousness is weak, knowledge structure,specialized quality and working ability have a big disparity to responsibility audit。In the present situation, we can enhance the state auditor competence ability and find the problem ability to guarantee the state audit object。The article unify domestic and foreign specialization to the state auditor competence to carry on the analysis in order to specialized the present situation and the state auditor how to maintain and enhance competence ability。First, the article elaborate the concept of competence ability, simultaneously according to the domestic and foreign research at present situation, propose the state auditor methods of construct, following is to investigate and study the core essential factor of the state auditor, finally is to propose the state auditor how to maintain and enhance competence ability。The important of the article is to propose the supposes of state auditor competence, through survey to carry on the analysis of core essential factor composition. Through the investigation and study to constituent importance and determine which is the important influence the essential factor, thus can provide the valuable reference to the state auditor's training and inspection。...