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随着时间的不断推移,受审核企业已经不能简单地满足达到符合性的审核要求,而是要求获得“增值”的审核服务。这对审核人员的基本素养和专业能力提出了更高的期望,审核人员在审核中不仅要以管理知识让受审核企业信服,更需要专业知识基础上的技术能力,即专业加管理的审核。从而通过技术发现管理上的不足,反之透过管理发现技术上的差距。只有掌握专业知识和管理知识,才能更好地为受审核企业寻找改进的机会,促进受审核企业技
As time goes on, the audited company can no longer simply meet the compliance audit requirements, but require access to “value-added ” audit services. This puts forward higher expectations for the basic qualifications and professional abilities of auditors. Auditors should not only convince the audited enterprises with management knowledge, but also the technical capabilities based on professional knowledge, that is, audits of professional and management. Through technology to discover the lack of management, on the contrary through the management found that the technical gap. Only by mastering professional knowledge and management knowledge can we better find opportunities for the audited companies to improve the audited enterprise technology