| 工程质量审计的逻辑起点和实务框架研究 |
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| 引用本文： | 郑敏,陈韶君,柏露萍.工程质量审计的逻辑起点和实务框架研究[J].审计研究,2010(2). |
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| 作者姓名： | 郑敏 陈韶君 柏露萍 |
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| 作者单位： | 武汉大学经济与管理学院;国家烟草专卖局财务管理与监督司;中国矿业大学管理学院;长春税务学院信息经济学院; |
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| 摘 要： | 传统的工程审计通常只关注对投资的控制和工程管理的合法合规性,而对工程质量关注很少。随着审计的转型,即从财务审计向管理审计转变,工程质量逐渐被纳入审计视野,在此基础上形成了工程质量审计范畴。本文拟从工程质量审计的逻辑起点开始,论证工程质量审计的必要性,并从质量管理体系的审计、质量形成过程的审计和质量验收的审计三个方面,对构建工程质量审计的实务框架进行初步探索。
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| 关 键 词： | 工程质量审计 实务 研究 框架 |
The Research of the Logical Starting Point and Practice Framework in Project Quality Audit |
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| Zheng Min Chen Shaojun Bai Luping.The Research of the Logical Starting Point and Practice Framework in Project Quality Audit[J].Audit Research,2010(2). |
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| Authors: | Zheng Min Chen Shaojun Bai Luping |
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| Abstract: | Traditional project audits are usually only concerned with investment,project management control and legal compliance,while paying very little attention to project quality. With the transformation from financial audit to management audit,the project quality is gradually included in the audit perspective. From the logical starting point of the project quality audit,this paper demonstrates the need for the project quality audit,and froms the quality management system audit,quality of the formation process and... |
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| Keywords: | project quality audit practice research framework |
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