浅谈水利工程审计应对方案和策略  

Overview of Responding Programs and Strategies towards Audit on Water Conservancy Projects

作　　者：蔡广智 CAI Guangzhi(Henan Branch of Construction and Administration Bureau of South-to-North Water Diversion Middle Route Project,Zhengzhou 450018,China)

机构地区：[1]南水北调中线干线工程建设管理局河南分局,河南郑州450018

出　　处：《中国水能及电气化》2018年第1期60-63,共4页China Water Power & Electrification

摘　　要：审计是大型水利工程参建各方必须要面对的,本文简要介绍了水利工程审计应对方案,包括进驻前应提前做好的自查自纠工作,如何制定配合审计工作方案,包括成立工作机构,明确职责分工、配合程序和有关要求等,以及工程建设期审计时变更常见三类问题的实例及应对策略。Audit is what all parties involved in large-scale water conservancy projects must face.This paper introduces presents responding programs towards audits on water conservancy project,including self-examinations and corrections before entering,ways to formulate work programs to support audits(including establishing work institutions,identifying respective roles and complying with procedures and relevant requirements)and changes three common problems occurring upon the audit of the engineering construction period.

关 键 词：水利工程审计 应对方案 策略 

分 类 号：F239.63[经济管理—会计学]