王儀

【Abstract】It is the basis of promoting the scientific development of the audit business to strengthen the cultural construction of the audit staff， and also can improve the comprehensive quality of the audit staff. Aiming at the shortcomings of the current audit culture， this paper analyzes the reasons， and then puts forward some countermeasures for the construction of the audit culture， which is the goal of accelerating the construction of the audit culture and enhancing the strength of the audit team.

【Keywords】Audit culture， Audit team

The important significance of the construction of the audit culture：

The audit culture is an important part of the socialist culture， and it is the value orientation and spiritual pursuit of the audit staff. It can motivate auditors to have a career and a sense of responsibility to actively forge ahead.

Audit culture is conducive to the audit group to strengthen the collective cohesion， In the work， the audit culture construction can deepen the communication and understanding between the auditors， let them work together， and form a cultural atmosphere for the realization of the goal of the audit and the ideal.

The main problems existing in the formation of audit culture：

But now with the accelerated development of the audit business， the importance of the construction of the audit culture is deepening.

First， there is a big gap in the level of understanding of the construction of audit culture all over the country， and many auditors have not yet recognized the value and role of the audit culture.

Second， the hard work of the audit staff led to the enthusiasm of the cultural construction is not high， during this period， it is easy to audit culture as a burden on the outside of the work. In more time， the audit staff is the belly of a person in the audit work， and the lack of communication， which leads to the cultural construction is difficult to keep pace with the times.

The main reason for this kind of problem：

The reason for this phenomenon is that the Audit Department of the audit culture construction is not enough， a lot of audit institutions on audit culture， there are some understanding of the connotation of the misunderstanding， and audit activities become too form.

Second， The cultural construction is a long time the cumulative results， it is not easy to complete. It is necessary to have enough patience； in addition， the construction of the audit culture in some of the lack of technical support and management consulting， many areas still a blank.

The Countermeasures of the problems in the formation of audit culture：

If you want to audit culture construction， so the auditor must recognize that audit culture is the driving force to promote the innovation of audit management， then audit culture construction to combine with the long-term development strategy of auditing work to a high degree of understanding.

On this basis， the audit department to motivate and restraint of the audit team， training and audit staff to become expert talent， compound talent. In addition， the audit staff can promote the construction of the audit culture and publicity.

The audit spirit culture is the core and soul of the audit culture， the audit material culture is the carrier of the audit culture， the audit system culture is the important guarantee of the audit culture， these three are not lack of one.