审计艺术研究

Study on Audit Art

审计艺术是指审计机关和审计人员为达到审计目的和效果,在审计工作中采用的富有创造性的方式方法,是审计机关和审计人员在长期的审计实践中摸索出来的,建立在一定的素养、才能、知识、经验基础上的审计技巧。审计艺术与审计科学、审计文化之间存在着不可分割的关系。审计科学是审计艺术的前提和基础,审计艺术是审计科学的补充与完善,审计科学与审计艺术是相互融合的;审计艺术反映审计文化,审计文化影响和制约着审计艺术的发展和运用,审计艺术的发展推动审计文化的变迁。本文对审计工作中审计人员说话、访谈、询问、审计交换意见、审计机关与其他职能部门沟通这六个关键艺术做了简要介绍。运用审计艺术要遵循审计规范和审计原则、符合审计文化的基本要求、审计人员具有符合要求的能力和素质这三个基本要求,并把加强审计艺术的理论研究、提高审计人员运用审计艺术的能力和素质以及总结提炼和宣传审计艺术经典案例三个方面作为提高审计艺术运用能力和水平的主要途径。

Audit art is the creative modes and methods which the audit institutions and auditors appied in audit practice in order to achieve their anditing goal, and the audit skills which finded out by audit institutions and auditors in the long-term audit practice on the basis of certain literacy, ability, knowledge and experience. The integral relationship exists between audit art and audit science, audit culture. Audit science and audit art is mutual confluence. Audit science is the premise and foundation of audit art, and audit art is supplement to audit science. Audit art reflects audit culture, then audit cultural influences and restricts the development and application of audit art, the development of audit art promotes the changes of audit culture. In this paper, the six key audit arts which are the auditor＇s speaking, interviews, asking, exchanging views, communication with other functional departments are briefly introduced. Applying audit art should abide by the following three basic requirements, following the audit standard and auditing principles, meeting the basic requirements of audit culture, the auditor has the ability and quality to meet the requirements. And there are three main means to improve the ability and level of applying audit art, strengthening theoretical research on audit art, improving personnel quality and ability of using audit art, refining and propagating classic case of audit art in time.