基建工程审计风险与过程控制分析和思考

Analysis of Construction Project Audit Risk and Process Control

本文就基建工程审计工作进行概述,对基建工程审计风险的类型和原因进行分析和探讨,提出基建工程审计风险的防控策略,以促进企业经济效益的不断提高和长远发展。第一部分主要对基建工程的审计工作进行了简单的论述,对在市场经济环境下审计工作的目标和意义进行了简单的描述。然后文章通过五个方面的描述对整个审计工作中可能出现风险的类型进行了概括,最后本文从五个方面入手,对基建工程审计的整体过程控制进行了探索和分析。

This paper overviews the audit work on infrastructure projects given and the types and causes of audit risk are analyzed. Prevention and control strategies of audit risk in infrastructure projects are proposed to promote the continuous improvement of economic efficiency of enterprises and their long-term development. The first part of the paper is a simple presentation of the audit work and its purpose in a market economy environment. And the article describes the audit risk that may arise in five aspects. Finally the overall audit process control of infrastructure projects are explored and analyzed in these five aspects.