摘要
高校工程审计从业人员是影响工程审计质量的关键因素之一。针对全国46所高校工程审计人员进行取样调查,结合某高校的具体案例分析,从专业相近度、年龄结构、学历层次等角度探索高校工程审计人员从业现状及其对审计质量的影响。研究表明,高校工程审计人员需要加强专业的针对性,补充从业人员数量,提高学历层次。
Engineering auditors in colleges and universities play an important role for guarantee audit quality. By adopting sampling survey for engineering auditors of 46 colleges and universities, and combined with the case analysis for one university, this paper explores the status quo of engineering auditors in colleges and universities and its impact on audit quality from the perspectives of professional similarity, age structure and educational level. The research shows that the engineering auditors in colleges and universities need to strengthen the pertinence of their majors, supplement the number of employees and improve the educational level.
作者
孙培芹
孙萌璐
霍新喜
SUN Peiqin;SUN Menglu;HUO Xinxi(Audit Department,Shandong University,Jinan 250100,China;School of Management,Shandong University,Jinan 250100,China)
出处
《工程经济》
2018年第11期54-56,共3页
ENGINEERING ECONOMY
关键词
工程审计
取样
审计质量
学历层次
年龄结构
engineering audit
sampling
audit quality
educational level
age structure
