Theoretical Basis, Influencing Factors and Strategies of National Audit Professionalism

DOI

10.2991/emle-17.2017.77How to use a DOI?

Keywords

national audit; professionalism; implementation strategy

Abstract

Firstly, the paper summarizes the connotation, significance and necessary conditions of national audit professionalization. Then the paper concludes the theory of reputation, the theory of professional competence, the theory of human capital and the theory of state governance, and expounds it as the theoretical basis of national audit professionalization. This paper analyzes the influencing factors that hinder and promote the professionalism of national auditing in China. At last, the paper designs a set of concrete strategies to improve the professionalization of national auditing, and discusses the ways and strategies of the national audit professionalization from three aspects: principle, system and supporting measure.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xumeng Liu
PY  - 2017/12
DA  - 2017/12
TI  - Theoretical Basis, Influencing Factors and Strategies of National Audit Professionalism
BT  - Proceedings of the 3rd International Conference on Economics, Management, Law and Education (EMLE 2017)
PB  - Atlantis Press
SP  - 374
EP  - 381
SN  - 2352-5428
UR  - https://doi.org/10.2991/emle-17.2017.77
DO  - 10.2991/emle-17.2017.77
ID  - Liu2017/12
ER  -