分子公司工程审计的关键控制点研究

Study on key control points for project audit of subsidiary companies

以分子公司工程审计为研究对象,分别探讨了信息不全采购项目、三方协议下的黑白合同、亏损项目产生的原因,审计的作用,并通过实例,阐述了分子公司工程审计的关键控制点。

With the project audit of subsidiaries as the study objects, the causes for incomplete information of procurement items, the black and white agreement under tripartite agreement and project loss and the functions of audit were discussed respec- tively,and the key control points for project audit of subsidiary companies were de- scribed through a practical example.