高速公路跟踪审计可采取的审计策略

发布时间：2018-03-18 23:24

本文选题：跟踪审计　切入点：高速公路　出处：《中国注册会计师》2010年05期 　论文类型：期刊论文

【摘要】：高速公路工程建设从立项到竣工交付使用,包括项目建议书、可行性研究、概预算、招投标、建设合同、施工管理、费用结算、竣工决算等多个环节,链条较长。建设项目全过程跟踪审计必须随着施工进度,对项目施工的投资、进度、质量控制情况及其他事项实施审计,跟踪审计过程与施工过程同步进行。但是,在审计实践中,如果对建设项目施工过程的每个分部分项工程、每项工程建设管理活动全部参与并审计,不太现实。不仅仅是工作量大,审计资源不足,更主要是审计重点不突出,审计效率低,影响审计质量。另外施工过程是动态的,并且往往是立体交叉推进,即若干个单位工程的多个分部分项工程同时施工,而通常情况下审计工作又不能影响施工进度。因此,制定科学合理地审计策略,是高质量完成跟踪审计的关键。
[Abstract]:Expressway project construction from establishment to completion delivery, including project proposals, feasibility studies, budget estimates, bidding, construction contracts, construction management, cost settlement, final accounts completed and other links, The chain is longer. The whole process of construction project tracking audit must follow the construction progress, the project construction investment, progress, quality control and other matters audit, tracking audit process and construction process synchronized. However, In the audit practice, it is not realistic to participate in and audit every sub-project in the construction process of the construction project and every project construction management activity, not only for the heavy workload, but also for the insufficient audit resources. More importantly, the audit focus is not prominent, the audit efficiency is low, and the audit quality is affected. In addition, the construction process is dynamic, and it is often carried out across three dimensions, that is, several sub-projects of several units are under construction at the same time. Usually, the audit work can not affect the progress of construction. Therefore, it is the key to complete the tracking audit with high quality to formulate a scientific and reasonable audit strategy.
【作者单位】：浙江中瑞江南会计师事务所;
【分类号】：F239.6

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