How to write the quality content of auditors in the project cost audit bidding scheme?

Section 3 Quality and Professional Knowledge of Auditors

"The country is established by talents, the government is governed by the people, and the industry is prospered by talents". Auditors shoulder the sacred mission of maintaining the national financial and economic order, improving the efficiency of the use of financial funds, promoting the building of a clean government and ensuring the healthy development of the national economy and society. Therefore, in-depth discussion and accurate grasp of the quality requirements of auditors will undoubtedly have important practical guiding significance for further clarifying the training and development goals of auditors, strengthening the construction of audit teams and promoting the sustainable development of audit work. Based on the new situation, new challenges and new requirements faced by the audit work, the author believes that auditors must have the following ten quality requirements.

First, we must have high political literacy.

Scientific and correct world outlook, outlook on life and values are the most basic political qualities that every auditor must have. Especially in the process of market economy development, the diversification of social and economic components, organizational forms, interest relations and distribution methods, coupled with the negative impact of market economy, can easily induce liberalism, money worship, hedonism and egoism, which will impact people's world outlook, outlook on life and values, and then lead to some phenomena such as lax discipline, sloppy work style, disobedience, separation from the masses, extravagance and waste.

Therefore, auditors must work hard to strengthen political study, constantly transform their subjective world, firmly establish the socialist concept of "eight honors and eight disgraces", always maintain a firm political stance, maintain a high degree of consistency with the CPC Central Committee politically, ideologically and practically, unswervingly and faithfully implement the party's line, principles and policies, constantly enhance political awareness, political acumen and political responsibility, and dare to enforce the law.

Second, you must have excellent business skills.

Article 12 of the Audit Law of People's Republic of China (PRC) stipulates that auditors should have professional knowledge and professional ability suitable for their audit work. This is the most basic technical requirement for auditors.

First of all, we should have extensive knowledge. Modern society has a large amount of information, fast knowledge updating and new things constantly emerging, which puts forward newer and higher requirements for auditors' professional skills. The majority of auditors must make full use of time, read extensively, accumulate knowledge extensively, and adapt to the needs of the development of the times with rigorous learning attitude and perseverance.

Second, we should be familiar with laws and regulations. Laws and regulations are a ruler for auditors to judge the quality of audit projects, and auditing according to law is a basic principle that auditors must follow, which requires auditors not only to be familiar with accounting systems and accounting standards, but also to master relevant laws and regulations and industry rules and regulations and accurately understand their basic spirit. Only in this way can they objectively, fairly and realistically make correct judgments and evaluations on audit matters and stand the test of laws, regulations and history.

Third, professional skills should be refined. Audit institutions are a very comprehensive field, which objectively requires the knowledge structure of their personnel to be multi-professional and multi-disciplinary. Therefore, no matter the graduates of auditing, accounting and other majors, they all have a place in the auditing front. However, with the development of the times, they must continue to study, study hard, update their knowledge as soon as possible, and strive to become expert talents who can be replaced in related majors without doubt and confusion.

Third, we should have a solid work style.

The particularity of audit work determines that auditors must have a solid work style. To sum up, it is mainly reflected in the words "strict, accurate, detailed and practical".

"Strict" means serious. Be uncompromising and meticulous in carrying out the instructions and decisions of superiors; In daily work, we should strictly implement various rules and regulations and adhere to audit procedures; When carrying out specific audit tasks, we should work hard, thoroughly investigate the problems, leave no dead ends and "go through the motions".

"Accurate" means accurate. Decisions issued by superiors should be accurately implemented, uncompromising and impartial; Audit data should be accurately counted, one is one and the other is two; The problems found in the audit shall be truthfully reflected and shall not be exaggerated or reduced; To deal with problems, we should put forward practical solutions and suggestions, so as to be reasonable, legal and easy to implement.

"Fine" means rigorous and meticulous. Audit work mainly deals with people, numbers, things and things. This is a meticulous and tedious job. A slight negligence will lead to mistakes. Therefore, auditors must pay attention to hone their carefulness and patience, don't be careless and bored, and strive to reduce possible mistakes in their work to the lowest point.

"Reality" means seeking truth from facts. We should dare to tell the truth, show the truth, do not deceive others, do not cheat, do not seek false reputation, do not engage in "ostentation and extravagance", and be honest, responsible, fair, decent, reliable and assured.

Fourth, we must have a positive and enterprising spirit.

At present, the audit work faces many difficulties and contradictions, which objectively requires auditors to have innovative consciousness and tenacious spirit. First, we should conform to the situation and keep pace with the development of the times. At present, the international situation is undergoing profound changes, political multipolarization and economic globalization are developing in twists and turns, scientific and technological progress is advancing by leaps and bounds, and the competition for comprehensive national strength is becoming increasingly fierce. China's formal accession to the WTO not only marks a new stage of China's opening up, but also is an important opportunity for China's all-round, multi-level and wide-ranging opening up. With the gradual opening of China's economy, culture and science and technology market, a large number of new things, new ideas and new technologies will keep pouring in, which objectively requires us to constantly update our knowledge structure, strengthen our study and research, and improve our ability and level of digesting new things, understanding new ideas and challenging new technologies. Therefore, auditors must advance despite difficulties, establish the concept of doing something, eliminate the fear of difficulties, dare to challenge difficulties, turn pressure into motivation, and constantly enhance their sense of mission and responsibility.

Second, we should be brave in innovation, break the stale traditional consciousness and realize the change of thinking mode, ideological concept and behavior mode. With the development and popularization of computer technology and network technology, computer audit is imperative, which requires auditors to study hard, practice boldly, be brave in innovation, constantly improve the traditional way of thinking and working methods, and explore a set of new ideas and methods to adapt to the audit work in the new period in practice, so as to meet the needs of future audit and realize the leap-forward development of audit work.

Five, must have a noble professional ethics

Professional ethics is the code of conduct that state functionaries should follow when they are engaged in normal occupation. The professional ethics of auditors are mainly reflected in the following three aspects.

(a) audit according to law, adhere to the principle.

Auditing according to law and adhering to principles are political requirements for auditors. Auditors must act in accordance with national laws, regulations and audit procedures when performing each audit task. When dealing with problems, we must adhere to the principle of taking facts as the basis and taking the law as the criterion, so as to be unselfish, not selfish, not trading in principle, not disturbed, not influenced by interpersonal relationships, correctly exercise the audit authority, strictly enforce the audit law, and strive to safeguard the seriousness of laws and regulations and the authority of audit supervision.

(2) Seeking truth from facts, being objective and fair

Seeking truth from facts, objectivity and fairness are the requirements for the style of auditors, mainly for their ideological style and work style. When handling audit matters, auditors should strictly implement the audit with a serious attitude and a rigorous and solid style, strive to master the most authentic and reliable audit evidence, carefully summarize and analyze the information obtained, do not exaggerate or narrow achievements, do not cover up or exaggerate problems, truthfully reflect the situation, make audit evaluation seriously, ensure audit quality, try their best to avoid audit risks, and strive to make every audit conclusion stand the test of laws, regulations and history.

(3) Be honest and trustworthy, and keep secrets.

Integrity and confidentiality are the requirements of laws and disciplines for auditors. Auditors can only establish a good image if they are honest and upright; Only by keeping secrets can we win the trust of the audited entity. Therefore, auditors must consciously abide by the provisions of clean government, strictly observe work discipline, exercise their duties and powers according to law, ideologically build a line of defense against the erosion of decadent ideology, culture and lifestyle, resist temptation, bear hardships and stand up to loneliness, manage the "small section" well, and always maintain the political nature of people. The complete plan is on the procurement document website.

Sixth, we must have a strong sense of team.

There is a song called "People Paddle and Sail", and the lyrics vividly tell us the importance of strengthening team building and establishing team spirit. Audit work is a collective work, which needs the collective wisdom, division of labor and cooperation, initiative and selfless dedication of auditors, which requires auditors to abandon individual heroism and firmly establish team consciousness. Therefore, in practical work, auditors should first clarify their roles and tasks, give full play to their subjective initiative, do their job well, and strive to realize their value in the team. Secondly, we must obey the arrangement of the audit team leader. In the audit implementation stage, it is common for the audit team leader to adjust the division of labor according to the work progress and changes in the situation. In this regard, auditors should unconditionally obey and be willing to accept, and should ask me to do it for me instead. Third, take the initiative to assist others in their work. Audit work is very professional, and everyone has their own professional expertise. Therefore, we should pay attention to mutual coordination, learn from each other's strengths, learn from each other's strengths, and work together with Qixin to achieve the overall interests and goals of the team.

Seven, must have a strong art of coordination.

Audit work to a higher level, not only needs a solid business foundation and policy level, but also needs to coordinate the relationship between the audit and the audited object, as well as the relationship with relevant departments. Whether the above relations are coordinated or not will directly affect the image and prestige of audit institutions.

As an auditor, first of all, you should be able to make propaganda and explanation. At present, although people know something about auditing, many people only think that auditing is to find "faults" and check problems. They only know the supervision function of audit, but don't know the maintenance, promotion and fairness function of audit, which leads to some misunderstandings about audit. If this misunderstanding is not eliminated, it will not only be difficult for the audit work to be deeply rooted in the hearts of the people, but also easily lead to a passive situation. Therefore, auditors must make full use of various opportunities and occasions to do a good job of publicity and explanation, and strive to create a good external audit environment.

Secondly, we must be able to borrow "force". Nowadays, with fewer people and more tasks, it is difficult to do a good job of auditing by auditing institutions alone, and it is difficult to find problems just by looking at the accounts. Therefore, auditors must put themselves in a correct position, be neither humble nor supercilious, not simply pretend to be supervisors, give full play to their subjective initiative, attract all forces to care for and support the audit work, and strive to form a good audit atmosphere in which the Party Committee and government attach importance to it, the authorities work together in Qi Xin, and the people participate.

Third, we must be able to handle the relationship between principle and flexibility. Flexibility without principle is dereliction of duty, and principle without flexibility is dogma. Only by organically combining the two can we correctly grasp the relationship between principle and flexibility. Although the principle of audit work is very strong, in practical work, auditors must carefully analyze the historical and social reasons for the problems found, distinguish different situations, and put forward opinions and suggestions objectively and fairly, so that offenders can be punished, educated and freed. Only in this way can the audit work be better promoted and promoted.

Eight, must have the ability of macro thinking.

In order to exert the function of macro-supervision, auditors must have the ability of macro-thinking. However, judging from the current audit reports, most of them have not reached this level. The main performance is that the report is not clear enough, the written expression is not in place, the main contradictions can not be grasped, and practical solutions and suggestions can not be put forward. It is often "trivial", which is not to the point and meaningless, giving people a dull feeling. This lack of hierarchical and high-level audit report not only affects the quality of audit work, but also greatly reduces the image of audit institutions.

Therefore, the majority of auditors must strengthen their study, constantly improve their comprehensive analysis and writing ability, get rid of the present situation as soon as possible, strive to produce more high-level "finished products" and "excellent products" audit reports, and produce less or no low-level "defective products" and "inferior products" audit reports, and strive to make audit supervision play a greater role.

Nine, must have a good writing skills.

Audit investigation report, comprehensive report and audit information are the carriers of audit results, which reflect the overall level of audit work and the professional level of auditors. At present, some audit reports and audit materials are generally obscure, with too many technical terms, piled up with numbers and long words, and they often talk about auditing and laws and regulations. In order to let more audit reports and audit information enter the leadership decision-making and improve the audit status, auditors must have good writing skills and turn professional terms into easy-to-understand languages. For the problems found in the audit, we can analyze the root causes of the problems from small to large, from the surface to the inside, summarize and refine the essential and regular things and the weak links in the management system, and then put forward solutions and preventive measures from the system and mechanism, so as to make the audit report a reference for the macro-decision of the party Committee and government.

Ten, must have a healthy physical and mental quality.

Healthy physique, abundant energy, good mentality and honest and frank personality are the basis for auditors to display their morality, talent, ability and knowledge. At present, audit institutions have fewer people and more tasks, and their special nature, requirements and working environment objectively require auditors to have a healthy body. "Health is the capital of revolution". Auditing overtime is common, sometimes even all night. Computers are accompanied by books, and overtime is accompanied by fatigue. Without healthy body and abundant energy, it is difficult to adapt to the needs of audit work. Second, we should have a good attitude. The audit department is a law enforcement department and a clear water yamen, which is easy to offend people. Without a good attitude, it will be difficult to grasp the scale of law enforcement, and even abuse power and take it out on others. Third, we should have an honest and frank character. Seeking truth from facts is the principle that auditors must follow. Without an honest and frank personality, it is difficult to meet the requirements of audit authenticity without obeying official instructions.

Therefore, auditors must strengthen physical exercise, pay attention to the combination of work and rest and maintain physical and mental health. Only in this way can we always maintain a healthy body, abundant energy, good mentality, honest and frank character and high morale, and complete the audit task entrusted by the party and the state.