高原、高寒区工程项目审计探析

Analysis on Project Auditing in Plateau and High Cold Area

高原、高寒区环境恶劣,增大了工程项目的实施风险,为减少工程问题,必须开展全过程项目审计工作,坚持动态性原则。目前,我国在工程项目审计工作中积累了丰富经验,但高原、高寒区工程项目具有特殊性,在项目审计工作中面临一系列难点。为提高项目审计水平,相关人员需要转变工作思路,创新审计理念、方法与技术,构建现代化项目审计机制。基于此,本文重点分析了高原、高寒区工程项目审计的难点及策略,以期为实际工作提供参考与借鉴。

The poor environment of plateau and high cold area increases the risk of implementation of engineering projects.In order to reduce engineering problems,we must carry out the whole process of project audit and adhere to the dynamic principle.At present,China has accumulated rich experience in the audit of engineering projects,but the project in the plateau and high cold area has its particularity,and faces a series of difficulties in the audit of projects.In order to improve the level of project audit,relevant personnel need to change their working ideas,innovate audit ideas,methods and technologies,and build a modern audit mechanism.Based on this,this paper focuses on the analysis of the difficulties and strategies of the project audit in the plateau and high cold area,in order to provide reference for practical work.