| 论高校基本建设审计风险与对策 |
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| 引用本文： | 刘蓉,张翠勤.论高校基本建设审计风险与对策[J].合肥工业大学学报(社会科学版),2005,19(6):165-168. |
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| 作者姓名： | 刘蓉 张翠勤 |
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| 作者单位： | 合肥工业大学,审计处,安徽,合肥,230009 |
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| 摘 要： | 文章分析了高校基建审计风险产生的背景,提出降低基建审计风险的对策,即高校内审部门自审基建项目时应不断提高基建审计业务能力,严格执行基建审计程序;委托审计机构审计时,应在委托协议中,明确责任,预先界定违约行为和处理方法。
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| 关 键 词： | 基建 审计风险 对策 |
| 文章编号： | 1008-3634(2005)06-0165-04 |
| 修稿时间： | 2004年12月6日 |
On audit risks of university capital construction and their countermeasures |
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| LIU Rong,ZHANG Cui-qin.On audit risks of university capital construction and their countermeasures[J].Journal of Hefei University of Technology(Social Sciences),2005,19(6):165-168. |
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| Authors: | LIU Rong ZHANG Cui-qin |
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| Abstract: | This pepre analyses the background of the formation of the audit risks of the university capital construction and provides some countermeasures to reduce them.On the one hand,the audit department of universities should constantly improve their professional abilities and strictly carry out the auditing procedure.On the other hand,when audit institutes are entrusted,responsibilities,default actions and measures should be clearly defined in the contract. |
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| Keywords: | capital construction audit risks countermeasures |
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