在审计工作中，不但要求审计人员具备扎实的专业知识，还要求有丰富的实践经

In audit work, auditors are required not only to have solid professional knowledge, but also to have rich practical experience. Auditing is a kind of work that relies on the ability of analysis and judgment. Therefore, a qualified auditor must have a high professional quality. Professional qualities include basic professional knowledge of auditing, a high degree of sensitivity to auditing, and keen insight and analysis capabilities. Individuals with strong comprehensive qualities can provide high-quality audit reports. However, if the auditor's audit knowledge is not good enough, and the judgment is biased, it is easy to produce deviations and loopholes. In reality, with the complexity of audit objects and the expansion of audit scope, the demand for auditors has gradually expanded. The comprehensive professional quality of many auditors does not meet the requirements of audit work, thus increasing the possibility of audit risks. . <br>In audit activities, the sense of responsibility of auditors is an important practice requirement for auditors. As an important task, auditors are required to take into account the interests of relevant subjects of social and economic development and the relevant financial status. As well as the effective disclosure of business information, these tasks require a high sense of responsibility to ensure the smooth completion. However, in actual audit activities, some auditors lack a sense of responsibility, which makes it difficult for the audit work to proceed smoothly, leading to audit risks.

In the audit work, not only requires the auditor to have solid professional knowledge, but also requires a wealth of practical experience. Audit work is a kind of work that relies on analytical judgment ability, therefore, a qualified auditor must have a high professional quality. Professional qualities include a professional foundation for auditing, a high degree of sensitivity to auditing, and a keen ability to analyze insights. Personal comprehensive quality can provide high-quality audit reports, but if the auditor's audit knowledge is not relevant, in the judgment is biased, it is easy to produce deviations, loopholes. In reality, with the complexity of the audit object and the expansion of the scope of audit, the demand for auditors gradually expanded, many auditors' professional comprehensive quality does not meet the requirements of audit work, thus increasing the possibility of audit risk.<br>In the audit activities, the auditor's sense of responsibility is an important practice requirement for the auditor, the audit work as an important work, requires the auditor to take into account the interests of the relevant subjects of socio-economic development, for the relevant financial situation and business information to effectively disclose, and these work needs a high sense of responsibility to ensure the smooth completion, but in the actual audit activities, some auditors lack responsibility, so that the audit work is difficult to carry out smoothly, resulting in audit risk.

In the audit work, not only auditors are required to have solid professional knowledge, but also rich practical experience. Audit is a kind of work relying on the ability of analysis and judgment. Therefore, a qualified auditor must have higher professional quality. Professional quality includes professional basic knowledge of audit, high sensitivity to audit and keen insight and analysis ability. Personal comprehensive quality is strong, can provide high quality audit report, but if the auditor's audit knowledge is not up to standard, when judging biased, it is easy to produce bias, loopholes. In reality, with the complexity of audit objects and the expansion of audit scope, the demand for auditors is gradually expanding. Many auditors' professional comprehensive quality does not meet the requirements of audit work, thus increasing the possibility of audit risk.<br>In audit activities, the sense of responsibility of auditors is an important professional requirement for auditors. As an important work, auditors are required to take into account the interests of the relevant subjects of social and economic development, and effectively disclose the relevant financial situation and business information. These work require a high sense of responsibility to ensure the smooth completion of the work However, in the actual audit activities, some auditors lack a sense of responsibility, which makes it difficult to carry out the audit work smoothly and leads to audit risk.<br>