高校基建工程结算委托审计的风险与对策

Risks and Countermeasures of College Capital Construction Project Settlement Commissioned Audits

随着我国经济的快速增长和综合国力的不断提高,国家对教育建设越来越关注,并加大了对高校教育建设的投入。因此,新建、扩建、改建的工程在高校到处可见。一般来说,基建工程结算都是由高校委托工程造价咨询中介服务机构来完成的。基建工程的投资规模一般都比较大,因此建设周期也相对较长,与之相关联的利益也非常复杂。所以,在审计过程中就会有审计风险。本文特针对高校基建工程结算委托审计的风险,以及防范审计风险对策进行了研究,以此来讲审计风险降低到最小值。

With the rapid increase of economy and improvement of China% comprehensive national strength, the Government pays more attention to education construction. So we can see new building, expending construction, and renovation projects in colleges and universities. In general, infrastructure project settlement has been commissioned by the university to engineering cost advisory intermediary services to complete. Investments in infrastructure projects are generally larger, therefore construction period is also relatively long, and benefits associated with it are also very complex. Therefore, there is audit risk in the audit process. This article studies audit risk, and countermeasures, to reduce audit risk to the minimum value.