本文選題：工程　切入點：風險導向　出處：《重慶大學》2012年碩士論文

【摘要】：近年來，隨社會主義經(jīng)濟制度的建立和刺激經(jīng)濟發(fā)展，增加就業(yè)的需要，固定資產(chǎn)投資額每年都是處于穩(wěn)步上升的趨勢。對這些資金在工程建設投資領域的監(jiān)管，工程審計發(fā)揮著重要的作用。作為一個具有多階段生命周期的復雜系統(tǒng)，建設工程有著復雜的內部關系和外部環(huán)境，涉及環(huán)節(jié)眾多，周期長，多專業(yè)協(xié)作，這些都會給審計工作帶來風險。 實施建設工程全過程跟蹤審計是建設工程風險管理的重要手段。建設工程審計的風險因素是來自各個方面的，風險因素的產(chǎn)生和增加，容易造成風險事故的發(fā)生。風險事故的發(fā)生是成為風險損失的直接原因。建設工程審計的風險從可行性研究階段就有可能發(fā)生，一直到工程竣工結算結束，這一全過程說明風險發(fā)生的時間段建設工程整個周期。 本文將風險導向審計的思路引入到工程審計的各個階段當中，通過風險分析和評測，利用相關性分析和回歸分析，建立模型，確定建設項目風險重點環(huán)節(jié)，并且運用風險導向審計模型建立控制流程，保證建設項目“質量、速度、效益”目標的實現(xiàn)。最終理念在于將風險導向審計的理論與方法應用到項目審計的全過程，構建一個具有可操作性的建設項目風險審計導向模式，通過審計流程控制建立一個可以兼顧降低項目審計風險、建設風險和建設項目風險管理的工作系統(tǒng)。 本文的研究內容共分七個部分：第一章，緒論，包括論文研究的背景和意義，國內外關于風險導向審計的研究現(xiàn)狀，以及論文的研究方法和主要內容；第二章，工程審計理論分析，包括建設項目的周期性分析和工程審計所面臨的審計風險分析；第三章，風險導向審計思路分析，包括風險導向審計模型的建立和傳統(tǒng)的風險導向審計程序分析；第四章，將風險導向審計的思路引入到工程項目跟蹤審計過程中，介紹風險導向審計理論在工程審計各個周期的應用；第五章，建立數(shù)據(jù)模型，進行重點風險分析，包括評估指標的相關性分析和回歸分析；第六章，將風險導向審計思路運用到實際的工程項目中，包括以審計證據(jù)為中心的主要材料及設備價格的風險分析，現(xiàn)場簽證的風險導向化審計流程，，工程結算審核的重點控制風險分析；第七章，結論與展望，包括本文的研究結論及有待解決的問題等。
[Abstract]:In recent years, with the establishment of socialist economic system and the need to stimulate economic development and increase employment, the investment in fixed assets is steadily rising every year.Project audit plays an important role in the supervision of these funds in the field of project construction investment.As a complex system with multi-stage life cycle, construction project has complex internal relations and external environment, involving many links, long cycle, multi-professional cooperation, which will bring risks to audit work.It is an important means of risk management to carry out the whole process tracking audit of construction project.The risk factors of construction project audit come from all aspects, and the emergence and increase of risk factors can easily lead to the occurrence of risk accidents.The occurrence of risk accident is the direct cause of risk loss.The risk of construction project audit may occur from the stage of feasibility study to the end of project completion and settlement. This whole process indicates the whole period of construction project in which the risk occurs.In this paper, the idea of risk-based audit is introduced into every stage of engineering audit. Through risk analysis and evaluation, using correlation analysis and regression analysis, this paper establishes a model to determine the key links of construction project risk.The risk-oriented audit model is used to establish the control flow to ensure the realization of the goal of "quality, speed and benefit" of the construction project.The ultimate idea is to apply the theory and method of risk-based audit to the whole process of project audit, and to construct an operable risk audit oriented mode of construction project.Through audit process control, a work system can be established to reduce project audit risk, construction risk and construction project risk management.The research content of this paper is divided into seven parts: the first chapter, introduction, including the background and significance of the paper, the domestic and foreign research on risk-based audit, as well as the research methods and main contents of the paper.Theory analysis of engineering audit, including periodic analysis of construction project and audit risk analysis of engineering audit.It includes the establishment of risk-oriented audit model and the analysis of the traditional risk-based audit procedure. Chapter four introduces the idea of risk-based audit into the process of project tracking audit.This paper introduces the application of risk-based audit theory in each cycle of engineering audit; chapter 5, establishes the data model, carries on the key risk analysis, including the correlation analysis and regression analysis of the evaluation index; the sixth chapter,Applying the idea of risk-based audit to the actual project, including the risk analysis of the main materials and equipment price centered on the audit evidence, the risk-based audit process of the on-site visa,Chapter 7, conclusion and prospect, including the conclusion of this paper and the problems to be solved.
【學位授予單位】：重慶大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.6

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