高校建设工程委托审计质量控制研究

随着我国高等教育事业的蓬勃发展,建设投资增大,工程审计作为规范建设管理的重要部分也随之跟进。由于学校内部审计人员数量有限,不能满足日益增多的审计任务,为此,委托社会审计就成为内审工作的重要部分。为了规范委托社会审计单位管理,严格控制审计质量,试通过建立社会审计单位备选库和PDCA循环控制方法对工程委托审计质量控制进行研究。

Study on the commissioned audit quality control of the construction project in universities and colleges

With the rapid development of higher education in our country,construction investment increased,as an important part of the construction project audit specification management follow. Because the school internal audit personnel quantity is limited,can not meet the increasing audit task,therefore,commissioned by the society has become an important part of audit of internal audit work. In order to regulate the society entrust audit unit management,strictly control the audit quality,try to through the establishment of social audit unit alternative storehouse and PDCA cycle control method to study the quality control of audit project commissioned.