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许多工程建设管理过程中的漏洞被审计部门查处曝光,这些漏洞还可能导致更严重后果。因此,目前越来越多的项目业主和投资方开始引入“全过程审计”。即,在工程建设过程中就将审计概念和审计工作提早介入,以“审计立场”加强对工程建设期间的投资控制,规避或减少管理风险,力求在最终接受国家审计机关的强制审计时能够顺利通过。为此,对审计工作的立项、组织机构、合同、方法,审计单位的现场工作、审计费用在工程概算内的列支等进行了分析探讨。
Many of the loopholes in the construction management process were exposed by the audit department, these loopholes may also lead to more serious consequences. Therefore, more and more project owners and investors are beginning to introduce “whole process audit ”. In other words, the audit concept and audit work will be stepped in early in the process of project construction, the investment control during project construction will be strengthened by “audit standpoint ” to avoid or reduce the management risk and strive to finally accept the compulsory auditing of national auditing organs Can pass smoothly. To this end, the audit work of the project, organization, contract, method, site audit work unit, the audit expense within the project budget analysis and other discussions.