理解内部审计师需要具备的知识、技能和胜任能力。
A.Understand the knowledge, skills, and competencies that an internal auditor needs to possess.
一个审计师是一个胜任的交流者和一个很好的聆听者。
An auditor is an accomplished communicator, and an even better listener.
专业胜任能力是影响审计质量高低的主要因素之一，审计师要提供高质量的专业服务，必须具有较强的专业胜任能力。
Professional competence is one of the main factors that affect the level of audit quality. Auditors must have a strong professional competence to provide high quality professional services.
专业胜任能力是影响审计质量高低的主要因素之一，审计师要提供高质量的专业服务，必须具有较强的专业胜任能力。
Professional competence is one of the main factors that affect the level of audit quality. Auditors must have a strong professional competence to provide high quality professional services.
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