浅谈高校内部财务审计与工程审计的结合运用

Combining Financial Audit and Project Audit in Colleges and Universities

高等学校内部审计从专业角度可分为财务审计和工程审计,审计实践表明工程审计并不是独立的,它与财务审计密切相关。高校内部审计中财务审计与工程审计的具体结合运用:事前审计,包括决策、概算等方面的把关工作;事中审计,包括资金、结算等方面的把关工作;事后审计,包括决算、效益等方面的把关工作。

Internal audit of colleges and universities from a professional point of view can be divided into financial audits and project audits.Project audit practice shows that it is not independent,but closely related to financial audit.Methods of combining them include audit beforehand,which consists of decision-making and estimating works; audit,which includes funds and check clearing; and audit afterwards,including final calculation and performance.