Proceedings of the 3rd International Conference on Economics, Management, Law and Education (EMLE 2017)

Theoretical Basis, Influencing Factors and Strategies of National Audit Professionalism

Authors
Xumeng Liu
Corresponding Author
Xumeng Liu
Available Online December 2017.
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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Volume Title
Proceedings of the 3rd International Conference on Economics, Management, Law and Education (EMLE 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
December 2017
ISBN
978-94-6252-437-8
ISSN
2352-5428
DOI
10.2991/emle-17.2017.77How to use a DOI?
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/).

Cite this article

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  -