“穿行测试法”在专项维修审计中的运用

发布时间：2018-05-10 16:04

  本文选题：维修项目管理 + 测试法　； 参考：《中国审计》2009年07期

【摘要】：正 专项维修项目,涉及立项一审批一招标一合同签订一施工一项目核算一竣工验收等多项环节,项目零散杂乱,类目繁多,单项工程造价低、没有专业设计及施工图纸、施工队伍多为"杂牌军"、管理粗放,项目完成后,大多没有完整的验收资料和单独规范的项目决算,存在挤占、挪用专项维修资金的现象,这些给审计工作带来极大困惑,因此探索、提高专项维修项目的审计方法就显得尤为重要。在工
[Abstract]:Positive special maintenance projects, involving the establishment of a project, examination, approval, bidding, contract signing, construction, project accounting, completion and acceptance, etc., the items are scattered and messy, the categories are numerous, the cost of a single project is low, and there is no professional design and construction drawings, Most of the construction teams are "miscellaneous soldiers", with extensive management. After the completion of the project, most of them do not have complete acceptance data and separate standard project accounts. There is a phenomenon of crowding out and misappropriating special maintenance funds, which brings great confusion to the audit work. Therefore, it is very important to improve the audit method of special maintenance project. At work
【作者单位】： 中国石油东方地球物理公司审计部;
【分类号】：F239.1
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本文编号：1869962