A Study On The Development Of National Audit Professionalism

Based on the theory of the national governance and national audit, the topic summarizes the complete system of the environment of auditing, the management of auditing resource, and the operational control of auditing and the ten categories through literature methods, comparative study, and research methods. From the demands of the national governance and resource management, the topic have adopted three logical routes, which are from the requirements of public services and governance to duties and functions of national audit professional and legal environment and institutional environment, from public accountability needs to resources and business management of national audit professional, and professional ethics, occupational psychology, vocational skills, operational standards, and the demand of good governance, and from the effective factors, features, and attributes of professional audit to legal environment, institutional environment, resources environment, and business environment. Then, relied on the framework of the analysis of ten categories, and its characteristics and attributes, the paper have taken the relationship research of the construction of national audit professional involved. Combined with the difficulties and related reasons, the paper have taken the empirical analysis and optimal inference for optimizing of the adjustment of legal relations, institutional environment, and ethical rules, and a series of complementary and creative improvement conception have been put forward, finally formed the development path selection of national audit professional. The independence should strengthen legal authority, the security should optimize the effectiveness of duties and powers, the democracy should improve the auditing jurisdiction, the coordination should enhance the auditing authority, the justice should promote auditing ethics, the compositionality should transform professional configuration, the capitalist should shape the psychological resources, the self-beam should improve internal control system, the experts should pursue the standard of review, and the advancements should pursuit value creation. And the total goal of the study is to providing a theoretical support for persist in the national audit path and professionalism process with Chinese characteristics.