采购比价审计研究  

Study of auditing the price parity in purchasing material

作　　者：葛跃民 

机构地区：[1]一重集团公司审计部,工程师黑龙江富拉尔基161042

出　　处：《一重技术》2010年第4期68-69,共2页CFHI Technology

摘　　要：从我集团公司采购比价审计的产生与发展;采购比价审计的重点;采购比价审计的风险;未来采购比价审计的展望等方面对采购比价审计工作进行了论述。The article carries out the discussion of auditing the price parity in purchasing material, including the start and development, important point, risk, outlook of auditing the price parity in purchasing material and so on in CFHI.

关 键 词：物资采购 比价审计 审计风险 

分 类 号：F239.45[经济管理—会计学]