摘要
审计是调节市场经济,监督市场经济发展的一种有力手段,是市场经济秩序的重要组成部分。在工程建设的过程中审计也承担着重要的责任。科学和全面的审计工作能够帮助规避工程领域发展过程中遇到的问题。工程审计对于提升工程效率,加强工程施工,保证工程的社会效益和经济效益都有十分显著的推动作用。因此审计部门应当认识到工程审计的优势和必要性所在,在工程建设过程中加强对审计工作的落实,提升工程审计风险的规避能力。本文也将从审计部门的实际工作入手,分析对工程审计风险当如何进行规避。
Auditing is a powerful means to regulate the market economy and supervise the development of the market economy,and it is an important part of the market economy order.Auditing also bears important responsibilities in the process of project construction.Scientific and comprehensive audit work can help avoid problems encountered in the development of the engineering field.Engineering audit has a very significant role in promoting project efficiency,strengthening project construction,and ensuring the social and economic benefits of the project.Therefore,the audit department should recognize the advantages and necessity of engineering audit,strengthen the implementation of audit work in the process of project construction,and improve the ability to avoid project audit risks.This article will also start with the actual work of the audit department and analyze how to avoid engineering audit risks.
作者
潘经宇
PAN Jing-yu(Xilin County Audit Bureau,Baise 533599,China)
出处
《价值工程》
2021年第16期56-57,共2页
Value Engineering
关键词
审计部门
工程审计
风险规避
规避措施
实际应用
audit department
engineering audit
risk avoidance
avoidance measures
practical application