| 关于全面实行政府采购审计的研究 |
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| 引用本文： | 李燕. 关于全面实行政府采购审计的研究[J]. 安徽工业大学学报(社会科学版), 2003, 20(2): 63-65 |
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| 作者姓名： | 李燕 |
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| 作者单位： | 合肥市审计局,安徽,合肥,231000 |
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| 摘 要： | 实行政府采购审计制度存在认识不足,审计不全面,未形成独立审计项目,业务不熟悉等问题,需要完善有关法律、法规和制度,围绕其特点、目标、方式等确定审计对象,以政府采购资金的运动过程为审计主线进行全面审计,规范审计程序.提高审计质量,防范审计风险。
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| 关 键 词： | 政府采购审计 审计对象 审计程序 |
| 文章编号： | 1671-9247(2003)02-0063-03 |
Carry out All-round Government Purchasing Audit and Further Standardize and Perfect Government Purchasing Behavior |
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| JI Yan. Carry out All-round Government Purchasing Audit and Further Standardize and Perfect Government Purchasing Behavior[J]. , 2003, 20(2): 63-65 |
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| Authors: | JI Yan |
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| Abstract: | In carrying out government purchasing audit system, there exist the problems of insufficient knowledge, in-comprehensive audit, non-independent audit item, and unfamiliar with the work etc. We should perfect related laws, rules and systems, determine the audit object which involves around its characteristics, goals and modes etc. , and carry out all-round audit with the operating process of government purchasing capital as its main line to stadardize audit procedure, promote audit quality and be on guard against audit hazard. |
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| Keywords: | government purchasing audit audit object audit procedure |
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