一、煤炭企业工程审计管理工作存在的不足煤炭企业工程审计环节多、流程长,内容复杂,且审计监督具有连续性,即一般项目建设期分为前期准备、施工建设和竣工决算三个阶段。此外,审计评价政策性强,涉及面广,因此,做 First, the lack of audit work in coal enterprise engineering audit There are many aspects of the audit of the coal enterprise project, the process is long, the content is complex, and the audit supervision is continuous, that is, the general project construction period is divided into three stages: preliminary preparation, construction and final accounts. In addition, the audit evaluation policy is strong, involving a wide range of, therefore, to do