国家审计项目时间管理研究

Research on Time Management of Government Audit Project

国家审计项目管理中,审计时间、审计成本与审计质量是辩证统一的。审计时间是重要的审计成本动因,加强国家审计项目时间管理可以合理配置审计资源,提升审计质量。传统的三阶段的审计时间管理方法管理手段比较粗放,容易造成审计时间管理的疏忽,造成审计资源配置的低效率。本文基于网络计划技术的方法,研究了网络技术方法在国家审计项目时间管理中的应用,以指导国家审计的审计实践。

In the management of government audit project, audit time and audit cost and audit quality are alalectic unification. Audit time is an important causation of audit cost. Scientific audit time management of government audit can collocate audit resource well and can improve audit quality. Traditional time management of government audit project is behindhand and thus waste audit resource. This paper studies the government audit project time management based on the government plan method in order to direct the government audit practice.