电力企业工程项目全过程审计浅析

Analysis on the Whole Process Audit of Electric Power Enterprise Engineering Project

审计在工程项目中的监督作用日益显著,针对电力企业工程项目的特点,采取工程项目全过程审计是一种全面有效的审计手段。文章分析了全过程审计的范围及对象,对各阶段审计所面临的问题及建设工程全过程审计程序进行探讨,为电力企业工程项目全过程审计路径进一步优化提供有益借鉴。

Auditing has played an increasingly important role in project supervision. In view of the characteristics of power project, it is a comprehensive and effective auditing means to conduct the whole process audit. This paper analyzes the scope and object of the whole process audit. It also discusses the problems at each stage of auditing and the auditing procedures in the whole process of construction, which provides a useful reference for the further optimization of the whole process audit path of power engineering projects.