The Research Of Economic Responsibility Auditing Ability Framework

The national audit is an important part of our country’s audit system,the economic responsibility audit is an important branch of the national audit system,and plays an important role in the national audit system.Different from traditional financial audit,economic responsibility auditing tend to the direction of the performance audit,the audit focus and audit mode has a lot of uniqueness.The auditing reports issued by the economic responsibility audit practitioners and the recommendations put forward to a great extent,affects the state-owned enterprise and the important personnel appraisal and appointment of party and government organs,also play a role in enterprise’s long-term development.To do economic responsibility audit work,strengthen the economic responsibility audit in a positive role in the national audit system,the economic responsibility audit practitioners must have and strengthen the ability to a higher level of quality.Therefore,the ability to build economic responsibility audit framework is imperative.This article emphasize the economic responsibility audit of professional competence characteristics,and play an important role in the national audit,this paper USES literature research,comparative analysis and the method of questionnaire investigation method to study the economic responsibility audit practitioners the ability of the frame.First of all,both at home and abroad about ability framework and the economic responsibility audit related literature and writing was summarized and finishing,and then based on the economic responsibility and competencies is relatively stable and mature theoretical basis set out to study the economic responsibility audit personnel’s ability framework.Through the economic responsibility audit personnel’s key roles,responsibilities,and need to complete the task of analysis and definition of economic responsibility audit is deduced personnel are qualified for the career in the required competencies.Then the competence of professional quality,professional knowledge and professional skills,three factors hypothesis is put forward.Then using stata data processing software for statistical analysis and the result of the questionnaire reliability test,the factors that determine the degree of the importance of the options,finally combining ability factor method and the results of two method to construct economic responsibility audit practitioners the ability of the frame.At the end of this article is the economic responsibility audit practitioners the ability of the application of the framework from the audit environment,audit institutions and the practitioners themselves in several directions such as four coping strategies.In this paper,the statistical analysis of the questionnaire results show that the influence of economic responsibility audit personnel professional ability important factors mainly include the professional quality,professional knowledge and professional skills in three dimensions.Among them,including auditing knowledge,policies and regulations,accounting knowledge is economic responsibility audit personnel must have the professional knowledge;Professional judgment and logical and critical thinking ability,communication and coordination ability,basic professional ability,policy interpretation ability was recognized by most scholars,is considered to be the professional skills necessary to economic responsibility audit professionals;Objective,independent,and justice,law-abiding,confidentiality and professional caution is indispensable for economic responsibility audit personnel professional quality.Based on the research conclusion and tectonic framework of economic responsibility audit personnel’s ability,the end of this article also puts forward the countermeasures against ability framework application thinking ideas:(1)the state auditing organs shall improve the economic responsibility audit from personnel of course of the professional ability problem awareness,shaping the good economic responsibility audit environment atmosphere;(2)the economic responsibility audit personnel should pay attention to improve their quality and ability,according to demand changes constantly enrich their own skills and knowledge reserves;(3)to strengthen the economic responsibility audit personnel’s continuing education work,and tracking supervision and appraisal of the situation of continuing education;(4)audit institutions shall further perfect appraisal system,responsibility system,rewards and punishment system and so on a series of supporting system to ensure the effective implementation of the ability to frame.