试论水利行业委托社会审计招标

On commission of audit and tender invitation to society by water conservancy industry

为克服目前水利行业委托社会审计以指定方式为主而存在的弊端和不规范行为,以现行委托会计师事务所审计招标规范和注册会计师执业准则为依据,结合水利行业审计业务特点,从委托社会审计分类、招标制度、招标机构、招标程序、招标文件、投标会计师事务所等方面阐述了在水利行业推行委托社会审计招标制度的可行性。认为建立水利行业审计招标制度可以实现水利行业内部审计和社会审计的有机结合,可以促进水利行业审计工作更好的开展。

To overcome deficiencies and nonstandard behaviors in the current commission of authorized audit to the society by the water conservancy industry, based on the criteria of commission to accountant offices for audit and tender invitation and the rules of the registered accountants as well as the characteristics of audit of water conservancy industry, the commission of audit and tender invitation to the society by the water conservancy industry was discussed from the following aspects: audit classifications, tender system, tender organization, tender program, tender document and bidding of accountant offices, etc. Accordingly, the combination of the audit of the water conservancy industry and the audit of the society would be achieved so as to promote the audit work of water conservancy industry.