Auditors should possess "Historical Consciousness" first
- 管理学院－已发表论文 
随着审计的不断发展 ,特别是在审计期望差距不断加大、我国国有企业改革处在攻坚阶段的时候 ,对审计所提出的要求也越来越高。这样 ,就迫切需要加强对审计人员职业道德的培养与教育 ,而最关键的则是要让审计人员能具备一种“历史意识”With the constant development of audit, especially while the expectation gap of audit is rising constantly and the reformation of state owned enterprises is in key stage, the demand for audit has become more and more. Thus, it is urgent to strengthen professional ethics of the auditors. And the most important is to make auditors possess "historical consciousness".