高校基建工程审计的难点及对策

Difficulty and countermeasure of construction work's audit in colleges and universities

伴随学校规模的不断扩大,基建工程审计的业务量增多,审计实践中面临的问题急待解决。高校基建审计主要在审计技术、审计程序和审计人员素质等方面存在问题,应从制度建设、组织建设和程序化审计等层面加以解决。

With continuous expansion of school size and increase of professional volume of construction work's audit,the subjects facing in the audit practice are impatient for solution.The audit of construction work in collegesand universities has some problems mainly existing in the audit technique,the audit procedure and anditors' duty.These ought to be solved from system building,programmed audit,organization construction and routinization of audit.