公共审计师不断发展的能力和公共部门审计的未来

L. Aslan
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引用次数: 2

摘要

此外,笔者还考察了这些国家所遵循的公共审计准则对公共审计师胜任力的要求。除此之外,作者还讨论了公共审计人员未来的期望以及这些期望所需的新技能。过去的技能包括技术知识、先前的经验、审计团队的等级顺序、专业怀疑、推理能力和报告技能。人工智能和工业4.0等技术的进步将要求审核员具备技术知识、情商、人际交往能力、项目管理技能、批判性思维和较强的沟通能力。此外,对业务和相关风险的了解将使之前的经验黯然失色。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing
Moreover, the author investigates the requirements for public auditor competency in the public auditing standards followed by these countries. In addition to this, the author discusses the future expectations from public auditors and the new skills these will need. Past skills include technical knowledge, prior experience, hierarchical order in audit teams, professional scepticism, reasoning abilities and reporting skills. Advancements in technology such as Artificial Intelligence and Industry 4.0 will require auditors to have technological knowledge, emotional intelligence, interpersonal skills, project management skills, critical thinking and strong communication skills. Furthermore, understanding the business and related risks will overshadow prior experience.
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