Pairs of students to determine the auditing profession Ability.docVIP

下载本文档

2
0
约1.1万字
约 10页
2017-05-17 发布于浙江
举报
版权申诉

Pairs of students to determine the auditing profession Ability.doc

1、本文档共10页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

Pairs of students to determine the auditing profession Ability

Pairs of students to determine the auditing profession Ability [Abstract] To improve the quality of teaching and training of qualified audit personnel, has been imparting knowledge alone is not enough, in the imparting of knowledge, we must focus on the students abilities, especially professional judging ability. This article analyzed this issue and to propose how to train school students in professional judgments of relevant measures. 1, the audit professional to determine the importance of capacity-building (A) the implementation of new auditing standards require auditors to improve professional judgment February 15, 2006 promulgation of the new auditing standards to implement risk-based audit, which means that auditors in practice operations to realize from the past a simple ‘implementation of audit procedures in place’ concept to the ‘audit risk control in place’ concept of the audit change must also be judged from the fact through the use of a good professional auditing standards, audit risk management in place. This auditor’s professional judgment put forward higher requirements, thus enhancing the teaching job to judge the students ability to enable students to go to work as soon as they find a combination of theory and practice points, will also become the teaching of the audit a major focus. (B) the ability to raise their professional judgments are conducive to enhancing the competitiveness of students in future employment Professional judgments are a reflection of subjective knowledge auditors, the audit staff of the level of their own quality audit to determine a direct impact on results. Essential quality of auditors has two aspects: First, the basic qualities that, as an auditor should possess the moral qualities and professional knowledge; 2 is particularly the quality of the audit is mainly a special job requirements, that is, professional judgment. The author with the enterprises and institutions, the firm found in the course of dealings,