摘要
为提高科研院所维修工程审计质量,分析目前维修工程审计的特点和现状,对维修工程内部审计和委托审计存在的问题和不足进行阐述,针对问题和不足提出提升审计质量的优化策略,以期对科研院所维修工程审计质量提升提供参考,防范审计风险。
In order to improve the quality of maintenance engineering audits of scientific research institutes,this article analyzes the characteristics and status quo of current maintenance engineering audits,explains the problems and deficiencies in the internal audit of maintenance engineering and commissioned audits,and proposes optimization strategies to improve the audit quality according to the problems and deficiencies,in order to provide a reference for the improvement of the audit quality of maintenance projects of scientific research institutes and prevent audit risks.
作者
王旭
WANG Xu(The 20th Research Institute of China Electronics Technology Group Corporation,Xi'an 710068,China;CETC Northwest Group Co.,Ltd.,Xi'an 710068,China)
出处
《价值工程》
2021年第12期49-50,共2页
Value Engineering
关键词
维修工程
内部审计
委托审计
审计质量
maintenance engineering
internal audit
entrusted audit
audit quality
