对内部审计机构开展基建修缮工程审计的思考  

Meditations on the Audit of Repair Project in Capital Construction for the Internal Audit Institution

作　　者：刘耀利[1] 邓争伟[2] 

机构地区：[1]咸阳师范学院审计处 [2]咸阳师范学院财务处,陕西咸阳712000

出　　处：《咸阳师范学院学报》2005年第6期97-98,共2页Journal of Xianyang Normal University

摘　　要：分析了基建修缮工程审计目前的现状,阐明要搞好基建修缮工程审计必须实行全过程跟踪审计,重点阐述基建修缮工程项目在竣工决算前的审计重点。From the perspective of the current state in audit of repair project in capital construction, it has been expounded that a full-scale tracking audit is to be carded out in order to conduct audit of repair project in capital construction well. A key point is expounded regarding the key points in audit before the final accounting when repair project in capital construction is completed.

关 键 词：基建修缮工程 审计 审计重点 

分 类 号：F239.4[经济管理—会计学]