| 风险导向审计理论在建设项目审计中的应用分析 |
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| 引用本文： | 陈雷.风险导向审计理论在建设项目审计中的应用分析[J].科技创业月刊,2012(10):28-31,34. |
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| 作者姓名： | 陈雷 |
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| 作者单位： | 中国能源建设集团广东省电力设计研究院 |
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| 摘 要： | 通过对建设项目审计的发展历程分析,指出当前我国建设项目审计的理念和方法还比较落后,分析了在建设项目审计中引入风险导向审计方法的观点,构建了建设项目风险导向审计流程,提出了应用中一些值得重点关注的问题。
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| 关 键 词： | 建设项目 风险导向审计 战略风险 重大错报风险 |
Analysis of Risk-oriented Auditing Theory Application in Construction Project Audit |
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| Chen Lei.Analysis of Risk-oriented Auditing Theory Application in Construction Project Audit[J].Pioneering With Science & Technology Monthly,2012(10):28-31,34. |
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| Authors: | Chen Lei |
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| Abstract: | Basing on the study on the history of construction project auditing,it is emphasized that new theory and method should be brought into this field.Then the application of risk-oriented audit in construction project auditing is put forward.In the end,some intentioned problems are pointed out. |
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| Keywords: | construction project risk-oriented audit approach risk of strategy risk of material misstatement |
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