基于职业判断的审计专业人才培养构想

基于职业判断的审计专业人才培养构想
摘    要
   
审计对会计信息具有鉴证作用，而审计人员的职业判断能力是出具高质量的审计报告的基石。但由于主观和客观等方面的原因，我国的审计专业人才培养模式相对滞后，培养的审计专业人才数量和质量都不能很好地适应经济社会发展的需要。因此，有必要建立一个基于职业判断的审计专业人才培养模式，以培养具有充分的职业胜任能力的审计人才，满足社会经济发展的需要。
本文在叙述了审计专业人才培养模式现状的基础上，根据我国经济社会的发展对审计专业人才的社会需求，以及国外审计专业人才培养模式的经验，对我国审计专业人才培养中所存在的问题进行了剖析，通过借鉴发达国家的相关经验，再结合审计职业判断的特点，及其在审计工作中所发挥的重要作用，从基础教育和后续教育两方面入手，提出建立以职业判断为基石的审计专业人才培养模式的构想和具体措施。

关键词  职业判断；审计专业人才；培养模式 ；后续教育
 
Abstract

Auditing has the verification function to the accounting information, and the auditor’s ability of professional judgment is a foundation of providing the high-quality audit report. But because of the subjective and objective’s problems, the number and quality of auditors can not satisfy the model of Chinese auditor training is backward, which leads a serious subsequence that the need of economy building-up and society development. Therefore, it is necessary to establish a model of auditor training which is based on the professional judgment, in order to train auditors who have the full professional competency to satisfy the demand of the social and economic development.
At first, this paper analyses the current situation of auditor training, and then to the social demand of professional auditors according to the economic and social development in China. This paper takes a careful analysis to the problems existing in the current auditor training. Through examing the experience of developed counties auditor training and combining with the characteristics of the audit professional judgment, this paper proposes, from the two aspects of basic education and follow-up education, the conception and the specific measures to establish a model of auditor training which is based on the professional judgment .

Key words  professional judgment  professional auditor  training model
follow-up education

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】