Finance and Economics vocational colleges set up a professional feasibility study of Audit Practice.doc

Finance and Economics vocational colleges set up a professional feasibility study of Audit Practice Abstract: The social audit as a social supervision system an important part in the protection of investors and the public interest, safeguarding market order has played an increasingly important role in the community of accounting, auditing, personnel specifications and structure of the demand has taken a new changes, at the same time, the state accounting reform also made new demands, which for the higher vocational education level of professional development and the development of policy and market space, finance and economics vocational colleges set the ‘Auditing Practices’ expertise is not only bright future, but also feasible. Keywords: higher vocational colleges; auditing practices; characteristics and advantages; training objectives Social audit staffing structure Analysis and prospects for professional development (A) the existing in-service structural analysis of social audit staff (in employment, social audit personnel are concentrated accounting firms as an example) By 2005, China had more than 4,000 accounting firms, practicing certified public accountant with seven thousand people, the number of certified public accountants with more than 20 are 405, 60 or more people for less than 20. Qualification from a securities firm situation, the national securities firm has 78 licensed Certified Public Accountant 1000, more than 20 and only 5. At present, the work of a considerable number of accounting firms is still an early stage of Certified Public Accountants examination passed, due to older, in the knowledge structure, computer applications, management consulting services in areas such as congenitally deficient, will gradually withdraw from the CPA profession. Authority of the State Department has predicted that by 2010, China’s practicing certified public accountant should reach 30 million people in order to meet the socio-economic development nee