大型工程项目跟踪审计规范研究

发布时间：2018-03-20 03:00

本文选题：大型工程项目　切入点：跟踪审计　出处：《长沙理工大学》2011年硕士论文　论文类型：学位论文

【摘要】：长期以来,我国对工程项目所开展的审计,一般都是事后审计,在这种审计模式下,因将审计的时间安排到了事后,不仅很难发现其中的问题,即使通过财务资料审计发现了有关问题,也无法加以补救。从而促使了审计界探究出了新的审计方式——跟踪审计。跟踪审计能更好地发挥审计的免疫功能,防止腐败行为的发生。跟踪审计作为大型工程项目审计方式的重大创新,它的审计的程序、主要内容、方法等都发生了重大变化。审计人员的惯性思维和传统做法也要被跟踪审计的做法所替代。而大型工程项目跟踪审计的有效运行依赖于大型工程项目跟踪审计规范,因此,必须加强对跟踪审计规范的研究。本文对大型工程项目跟踪审计的审计规范进行了研究,构建了大型工程项目跟审计的审计规范体系,具有十分重要的理论参考价值和现实意义。本文以绩效审计理论、审计规范理论、审计行为理论、利益相关者理论为指导,首先,界定了大型工程项目跟踪审计规范的涵义,演绎了大型工程项目跟踪审计规范的特征,揭示了大型工程项目跟踪审计规范的功能;其次,对大型工程项目跟踪审计的审计准则和审计标准进行了阐述,构建了大型工程项目跟踪审计的审计规范体系;再次,提出了实现大型工程项目跟踪审计规范效用的保障措施;最后,用案例的形式分析了大型工程项目跟踪审计规范在审计实践中的应用。大型工程项目跟踪审计的审计规范研究可为大型工程项目的跟踪审计行为提供指导,对于促进大型工程项目跟踪审计的有序运行具有重要的理论意义和现实意义。
[Abstract]:For a long time, the audit of engineering projects in our country has generally been an ex post audit. In this kind of audit mode, it is not only difficult to find out the problems in the audit, but also to arrange the time of audit to afterwards. Even if the problems are found through the audit of financial information, they cannot be remedied. This has prompted the auditing community to explore a new audit method, tracking audit, which can better perform the immune function of audit. To prevent the occurrence of corruption. As a major innovation in the way of auditing of large engineering projects, tracking audit is a major innovation in its audit procedures and main contents. Great changes have taken place in methods and methods. Auditors' habitual thinking and traditional methods should be replaced by the practice of tracking audit. The effective operation of tracking audit of large engineering projects depends on the specifications of tracking audit of large engineering projects, so, It is necessary to strengthen the research on the audit standard of tracking audit. This paper studies the audit standard of tracking audit of large engineering project, and constructs the auditing standard system of large engineering project and audit. It has very important theoretical reference value and practical significance. Under the guidance of performance audit theory, audit norm theory, audit behavior theory and stakeholder theory, this paper first defines the meaning of large-scale engineering project tracking audit norms, deduces the characteristics of large-scale engineering project tracking audit norms. It reveals the function of large engineering project tracking audit standard. Secondly, the audit standards and standards of large engineering project tracking audit are expounded, and the audit standard system of large engineering project tracking audit is constructed. Thirdly, Finally, the paper puts forward the guarantee measures to realize the effectiveness of tracking audit of large engineering projects. In this paper, the application of tracking audit criterion of large engineering project in audit practice is analyzed in the form of case. The research on audit criterion of tracking audit of large engineering project can provide guidance for tracking audit behavior of large engineering project. It has important theoretical and practical significance for promoting the orderly operation of tracking audit of large engineering projects.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.6

【引证文献】