本文選題：大型工程項(xiàng)目　切入點(diǎn)：跟蹤審計(jì)　出處：《長(zhǎng)沙理工大學(xué)》2011年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：長(zhǎng)期以來(lái),我國(guó)對(duì)工程項(xiàng)目所開(kāi)展的審計(jì),一般都是事后審計(jì),在這種審計(jì)模式下,因?qū)徲?jì)的時(shí)間安排到了事后,不僅很難發(fā)現(xiàn)其中的問(wèn)題,即使通過(guò)財(cái)務(wù)資料審計(jì)發(fā)現(xiàn)了有關(guān)問(wèn)題,也無(wú)法加以補(bǔ)救。從而促使了審計(jì)界探究出了新的審計(jì)方式——跟蹤審計(jì)。跟蹤審計(jì)能更好地發(fā)揮審計(jì)的免疫功能,防止腐敗行為的發(fā)生。跟蹤審計(jì)作為大型工程項(xiàng)目審計(jì)方式的重大創(chuàng)新,它的審計(jì)的程序、主要內(nèi)容、方法等都發(fā)生了重大變化。審計(jì)人員的慣性思維和傳統(tǒng)做法也要被跟蹤審計(jì)的做法所替代。而大型工程項(xiàng)目跟蹤審計(jì)的有效運(yùn)行依賴(lài)于大型工程項(xiàng)目跟蹤審計(jì)規(guī)范,因此,必須加強(qiáng)對(duì)跟蹤審計(jì)規(guī)范的研究。本文對(duì)大型工程項(xiàng)目跟蹤審計(jì)的審計(jì)規(guī)范進(jìn)行了研究,構(gòu)建了大型工程項(xiàng)目跟審計(jì)的審計(jì)規(guī)范體系,具有十分重要的理論參考價(jià)值和現(xiàn)實(shí)意義。 本文以績(jī)效審計(jì)理論、審計(jì)規(guī)范理論、審計(jì)行為理論、利益相關(guān)者理論為指導(dǎo),首先,界定了大型工程項(xiàng)目跟蹤審計(jì)規(guī)范的涵義,演繹了大型工程項(xiàng)目跟蹤審計(jì)規(guī)范的特征,揭示了大型工程項(xiàng)目跟蹤審計(jì)規(guī)范的功能;其次,對(duì)大型工程項(xiàng)目跟蹤審計(jì)的審計(jì)準(zhǔn)則和審計(jì)標(biāo)準(zhǔn)進(jìn)行了闡述,構(gòu)建了大型工程項(xiàng)目跟蹤審計(jì)的審計(jì)規(guī)范體系;再次,提出了實(shí)現(xiàn)大型工程項(xiàng)目跟蹤審計(jì)規(guī)范效用的保障措施;最后,用案例的形式分析了大型工程項(xiàng)目跟蹤審計(jì)規(guī)范在審計(jì)實(shí)踐中的應(yīng)用。大型工程項(xiàng)目跟蹤審計(jì)的審計(jì)規(guī)范研究可為大型工程項(xiàng)目的跟蹤審計(jì)行為提供指導(dǎo),對(duì)于促進(jìn)大型工程項(xiàng)目跟蹤審計(jì)的有序運(yùn)行具有重要的理論意義和現(xiàn)實(shí)意義。
[Abstract]:For a long time, the audit of engineering projects in our country has generally been an ex post audit. In this kind of audit mode, it is not only difficult to find out the problems in the audit, but also to arrange the time of audit to afterwards. Even if the problems are found through the audit of financial information, they cannot be remedied. This has prompted the auditing community to explore a new audit method, tracking audit, which can better perform the immune function of audit. To prevent the occurrence of corruption. As a major innovation in the way of auditing of large engineering projects, tracking audit is a major innovation in its audit procedures and main contents. Great changes have taken place in methods and methods. Auditors' habitual thinking and traditional methods should be replaced by the practice of tracking audit. The effective operation of tracking audit of large engineering projects depends on the specifications of tracking audit of large engineering projects, so, It is necessary to strengthen the research on the audit standard of tracking audit. This paper studies the audit standard of tracking audit of large engineering project, and constructs the auditing standard system of large engineering project and audit. It has very important theoretical reference value and practical significance. Under the guidance of performance audit theory, audit norm theory, audit behavior theory and stakeholder theory, this paper first defines the meaning of large-scale engineering project tracking audit norms, deduces the characteristics of large-scale engineering project tracking audit norms. It reveals the function of large engineering project tracking audit standard. Secondly, the audit standards and standards of large engineering project tracking audit are expounded, and the audit standard system of large engineering project tracking audit is constructed. Thirdly, Finally, the paper puts forward the guarantee measures to realize the effectiveness of tracking audit of large engineering projects. In this paper, the application of tracking audit criterion of large engineering project in audit practice is analyzed in the form of case. The research on audit criterion of tracking audit of large engineering project can provide guidance for tracking audit behavior of large engineering project. It has important theoretical and practical significance for promoting the orderly operation of tracking audit of large engineering projects.
【學(xué)位授予單位】：長(zhǎng)沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類(lèi)號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 屈濤;張花高速公路項(xiàng)目跟蹤審計(jì)分析[D];長(zhǎng)沙理工大學(xué);2013年

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本文編號(hào)：1637184