运用数据分析圈缩高校科研经费审计的疑点范围

Applying statistics to narrow the range of doubtful points in the audit of scientific research funds in institutions of higher learning

通过运用数据分析对高校科研经费支出进行实质性审计,能够快速查找并缩小审计疑点范围,定位问题凭证并判断业务发生的真实性、合法性和相关性,从而提高审计效率.

Application of statistics analysis makes it faster to seek and narrow doubtful points in the substantial audit of expenditure of scientific research funds in institutions of high learning,locations of questionable vouchers and judgment of the authenticity,legality and relevance of business,thus,improves the efficiency of audit.