摘要
审计是一项复杂的工作,需要审计人员在实际工作中持续提高思想站位,开展审计研究,增强素质本领。在实际工作中,审计人员不仅需要具有直接查证问题的技能,还要不断加强自身建设,持续拓宽知识面,深化思想认知,遵守各项法律法规,加深对被审计单位以及问题的认识,养成良好的工作习惯,提高现场管控和沟通能力。
Auditing is a complex task that requires auditors to continuously enhance their ideological stance,conduct audit research,and improve their professional skills.In practical work,auditors not only need the skills to directly verify issues but also need to strengthen their own development,continuously broaden their knowledge,deepen their conceptual understanding,comply with laws and regulations,enhance their understanding of audited entities and issues,cultivate good work habits,and improve on-site management and communication skills.
作者
张明明
姜平
ZHANG Mingming;JIANG Ping(Enterprise Audit Division II of the National Audit Office,Beijing 100000,China;Audit Department of Sinopec,Beijing 100000,China)
出处
《江汉石油职工大学学报》
2023年第4期94-96,共3页
Journal of Jianghan Petroleum University of Staff and Workers
关键词
“三立”
能力建设
职业素养
工作习惯
Three Establishments
capacity building
professional ethics
work habits