高速公路投资审计新范式探析——以广西连接越南及东南亚地区某高速公路为例

New Paradigm of Express Way Investment Audit——A Case Study of an Express Way Linking Guangxi and Vietnam&Southeast Asia

工程审计历来都是技术与非技术、审计主体与客体的博弈。广西壮族自治区审计厅对连接越南以及东南亚地区的某高速公路的审计,紧紧把握四个关键点,采取多种非常规技术,通过审计博弈,核减了工程造价5000多万元,不但令业主和施工单位心悦诚服,为国家挽回了损失,而且实现了广西高速公路审计核减零的突破。该审计案例采用广西审计厅正在研究的新范式来编写,以期更加贴近审计实务,服务审计实践,并希望在展示审计策略的同时,能给更多的审计人员带来长远的深思。

Project audit has been always a game between technology and non-technology,and subject and object of the audit.Guangxi Audit Office’s audit to an express way linking Guangxi and Vietnam and Southeast Asia grasped four key points,adopted diversified unconventional technologies,examined and lowered the project cost over 50 million Yuan.This move not only completely convinced the owner and the builder,retrieved the losses of the country,but also achieved the breakthrough of no reduction in auditing of Guangxi express way.This audit case applied the new paradigm being researched by Guangxi Audit Office,in hope of getting closer to and serving better for auditing practices.And at the time of demonstrating the auditing strategy,it’s also hoped that the case can bring more long-term pondering for auditing personnel.