浅谈企业更新改造项目审计技巧

Analysis on Audit Skills of Renovation and Transformation Projects in Construction Enterprises

更新改造项目是对原有设备、设施或系统进行技术、工艺、结构改进或更新的项目,其设计、施工方案与生产经营活动紧密联系,所以更新改造项目审计与新建项目审计相比既有共同点,也有一定的审计特点和技巧。

The design and construction blueprints of renovation and transformation projects, which make renovation and transformation in technology, crafts, conformation to the original equalities, facilities or system, have a close contact with the production and business activities. Therefore, the supervision has many commons between the renovation and transformation projects and new ones, as well as some characteristics and skills.